Bitcoin Tax in Bulgaria (2026)

No crypto-specific ruleResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

Bulgaria's Personal Income Tax Act, in the consolidated text the Ministry of Finance publishes, contains no rule that names bitcoin, crypto or virtual currency, so this guide describes only what that general statute states. The Act was promulgated in State Gazette No. 95 of 24 November 2006 and took effect on 1 January 2007, and the published consolidation carries amendments only through State Gazette No. 113 of 28 December 2007, so later amendments are not reflected in it. Under art. 12(1), income from all sources acquired by a taxable person during the tax year is taxable unless a law makes it exempt. Art. 33(3) sets the taxable income from selling or exchanging shares, interests, compensatory instruments, investment vouchers and other financial assets, and from trading foreign currency, as the sum of the gains realized during the year, determined per transaction, minus the sum of the losses realized during the year, also per transaction; art. 33(4) defines each gain or loss as the sale price minus the acquisition cost of the financial asset. Art. 48(1) taxes the total annual tax base at a rate of 10 percent. Nothing in the text says whether bitcoin is a financial asset under art. 33(3).

Regime: No crypto-specific rule
Framework: Personal Income Tax Act (Закон за данъците върху доходите на физическите лица, ZDDFL), art. 33(3)-(4) and art. 48(1) (2006)
Losses: For the financial assets it covers, art. 33(3) nets the year's realized gains against the year's realized losses, each determined per transaction, to arrive at the taxable income.
Reporting duty: Under art. 50(1), resident individuals file an annual tax return on the prescribed form for income subject to tax on the total annual tax base, and under art. 53(1) the return is due by 30 April of the year following the year in which the income was acquired. Art. 54(1) says the return is filed with the National Revenue Agency's territorial directorate for the individual's permanent address.

What is not taxed

Under art. 13(1), item 2, income from selling or exchanging movable property is not taxable, but the exemption does not extend to shares, interests, compensatory instruments, investment vouchers and other financial assets, to income from trading foreign currency, to vehicles, aircraft and vessels held less than one year, or to works of art, collectors' items and antiques.
Under art. 13(1), item 3, income from transactions in shares of public companies, tradable rights to such shares, and shares and units of collective investment schemes is not taxable when the transactions are carried out on the regulated Bulgarian securities market.

Frequently asked questions

Does Bulgaria have a bitcoin or crypto tax rule?

Not in the statute text the Ministry of Finance publishes. The Personal Income Tax Act in that consolidated text never mentions crypto, virtual currency or bitcoin. The Act states a general rule for shares and other financial assets in art. 33(3) and a 10 percent rate in art. 48(1).

What is the income tax rate for individuals in Bulgaria?

Art. 48(1) of the Personal Income Tax Act sets the tax on the total annual tax base at 10 percent. Art. 48(2) taxes the annual tax base of a sole trader's business income at 15 percent instead.

How does the Act calculate a gain on financial assets?

Art. 33(3) takes the sum of the gains realized during the year on shares and other financial assets, worked out per transaction, and subtracts the sum of the losses realized during the year, also per transaction. Art. 33(4) defines each gain or loss as the sale price minus the acquisition cost, and art. 33(6) sets the acquisition cost at zero where it cannot be documented.

When is the Bulgarian annual tax return due?

By 30 April of the year following the year the income was acquired, under art. 53(1). The return goes to the National Revenue Agency's territorial directorate for your permanent address under art. 54(1).

Is there a holding period rule for financial assets in Bulgaria?

The Act states none for shares or other financial assets. Its holding period rules apply elsewhere: art. 13(1) exempts a sale of up to two real properties held more than five years, and vehicles, aircraft and vessels are exempt unless held less than one year.

Sources

Ministry of Finance: Personal Income Tax Act (Закон за данъците върху доходите на физическите лица), consolidated text

Buying is the other question: how to buy bitcoin in Bulgaria covers exchanges, payment methods and legality for residents.