Taxes · 🇧🇬 Bulgaria
Crypto and tokenized asset taxes in Bulgaria
Crypto gains are taxed at the flat 10% income tax. Gains and losses are set per trade and netted over the year. Bulgaria uses the euro since 1 January 2026.
Crypto
Gains
10% flat
Losses
Losses from crypto sales in the year reduce gains from crypto sales in the same year.
Also
Selling or exchanging crypto is income from transfer of rights or property. Each trade's gain is sale price minus acquisition cost. No advance tax; declare in Annex 5 of the annual return.
Income and tokenized assets
Staking, lending, yield
Mining run as a business (for example with specialised equipment to sell the coins) is taxed as sole-trader income and declared in Annex 2. No NRA guidance found on staking or lending rewards.
Filing
Tax year
Calendar year; annual tax return filed 10 January to 30 April of the following year
Reporting
Declare in Annex 5 of the annual tax return between 10 January and 30 April. Keep documents for five years after the limitation period. DAC8 applies EU-wide from 1 January 2026.
Tax authority
Watch out
- Exchanges count like sales, so keep cost records for every trade.
- Trading as a business is taxed under sole-trader rules (15%).
- Since 1 July 2026 only licensed or EU-notified providers may serve Bulgarian clients.
Sources
- NRA: virtual currencies · nra.bg
- NRA: personal income tax · nra.bg
- FSC: notice to crypto investors (July 2026) · fsc.bg
- ECB: Bulgaria adopts the euro · ecb.europa.eu
Not confirmed
- NRA page summary mentions the taxable base being reduced by 10% for expenses (as for financial assets/property under art. 33); not confirmed in the exact wording, so left out.
- Bulgarian DAC8 transposition status and first reporting deadline (IBFD Jan 2026: pending; a secondary source says 30 June 2027).
- State Gazette issue 54/2025 for the Markets in Crypto-Assets Act inferred from the FSC file name; FSC CASP list URL.
- Tax treatment of staking and lending rewards and crypto-to-crypto swaps beyond 'exchange' being covered.
Researched 2026-11-09 for private individuals resident in Bulgaria. Information, not tax advice — rules change; check the tax authority before you file.