Bulgaria capital gains tax calculator
Bulgaria taxes capital gains with one flat rate: 10% on the relevant annual base, the same rate for shares, ETFs, unlisted stakes, crypto and property, but a different base per class. Financial assets net their profits and losses into one annual pool that loses a further 10% deemed expense; property is taxed per property after the same deduction, with strict three-year and five-year windows; vehicles within a year and collectibles pay on the bare difference.
Work out the tax on a share, crypto or property disposal from your dates and costs. Enter sales by hand or import your broker and exchange CSVs (XTB, DEGIRO, Trade Republic, Koinly and more), and the calculator nets the year’s financial-asset transactions, applies the deemed expense, tests each property sale against the more-than-three-years and more-than-five-years windows, and never carries a loss forward because Bulgarian law provides no carryforward. Everything stays in your browser.
Rates current as of 2026-09-18, from the National Revenue Agency’s tax guides (sale of property and financial assets).
Current rules
The rates behind the number
The flat 10% by asset class and base (Income Taxes Act, NRA guidance)
| Asset and rule | Rate and base |
|---|---|
| Listed shares and ETF or fund units, any holding period | 10% of the annual net after the deemed expense |
| Unlisted shares and company interests | 10% of the annual net after the deemed expense |
| Crypto, sold or exchanged (Appendix 5) | 10% of the annual net after the deemed expense |
| Real property inside the three- or five-year windows | 10% of the positive difference after the deemed expense |
| Vehicles sold within one year; works of art, collection items, antiques | 10% of the positive difference, no deemed expense (art. 33(2)) |
| Qualifying regulated-market financial-instrument transactions (art. 13(1)(3)) | Exempt, a venue test, not modelled |
| Ordinary personal movable property | Exempt |
The property windows, exactly edged
| Property | Rule |
|---|---|
| One residential property | Exempt once MORE than three years elapsed between acquisition and sale, an exact third anniversary is not enough |
| Up to two immovable properties | Exempt once MORE than five years elapsed |
| Agricultural and forest properties | The same five-year rule, without a count limit |
| Property losses | Never deductible: the base is a positive difference |
Losses: what offsets what
| Rule | Effect |
|---|---|
| Annual netting | Financial-asset profits and losses net across listed shares, ETFs, unlisted stakes and crypto, one pool |
| Deemed expense | 10% comes off the net before the rate applies (a net 9%) |
| Carry-forward | None: a negative annual net produces no tax and nothing rolls into a later year |
| Crypto | A sale and an exchange both count; crypto losses net in the pool like any other class |
The euro change and the deadline
| Item | Rule |
|---|---|
| Currency | Leva (BGN) through 31 December 2025; euro (EUR) from 1 January 2026 at BGN 1.95583 per EUR 1 |
| Annual return | Filed from 10 January through 30 April of the following year |
| Traders and certain agricultural producers | 30 June deadline instead of 30 April |
| 2027 rate | 10%, the current statute's rate carried into 2027 |
Figures come from official records as of 2026-09-18; each table links back to the authority page above. There is no income schedule to show: the 10% flat rate never stacks on any income scale, so no bracket table can change the calculator’s result.
Questions
Bulgaria capital gains questions
How does the 10% flat tax work?
Bulgaria taxes an individual's disposals at a flat 10% on the relevant annual base, and the base depends on the class. For financial assets, listed shares, ETF and fund units, unlisted stakes and crypto, you work out each transaction's profit or loss, net the year's profits against the year's losses across all of them, take 10% off the net as deemed expenses, and pay 10% on what is left: a net 9%. Property runs per property: the positive difference between sale and acquisition price, less the same 10% deemed expense, times 10%. Vehicles sold within a year and art or collectibles pay 10% on the bare positive difference. Your salary never enters any of it.
What is the deemed expense deduction?
Before the 10% rate applies, the tax base is reduced by 10% as deemed expenses, on the annual net financial-asset result and on each property's positive difference. It is a flat statutory reduction, not a claim for actual costs: a 10,000 net gain is taxed on 9,000, so the tax is 900. Purchase and sale costs and improvement works enter the price difference itself before the deemed expense is applied. Vehicles and collectibles are the exception: article 33(2) gives them no deemed expense at all.
Is there a holding-period exemption for shares?
Not for an ordinary taxable share, however long you hold it. What does exist is different in kind: dispositions qualifying as Bulgarian financial-instrument transactions on a regulated market or growth market are exempt under article 13(1)(3), a transaction-and-venue test the calculator cannot run, so every share and fund sale here computes in the taxable pool. The NRA also lists units and shares of collective investment schemes and national investment funds within that exemption when the transaction qualifies. The calculator cannot test whether a third-country venue qualifies.
What happens to my losses?
Inside the year, financial-asset losses are powerful: they net against the year's financial-asset profits across every class in the pool, a crypto loss can wipe out a share gain. But there is no carryforward: a year whose pool nets to a loss produces no tax and nothing rolls forward to a later year. Property and vehicle or collectible losses are stricter still, because those bases are positive differences: they never offset anything, not even themselves.
How are property sales taxed?
Per property: the positive difference between the sale price and the acquisition price, reduced by 10% deemed expenses, at 10%. Two exemptions sit on holding periods, and the edges are strict: one residential property is exempt once more than three years have elapsed between acquisition and sale, sell on the exact third anniversary and it is still taxable, and up to two immovable properties (agricultural and forest properties without a count limit) are exempt once more than five years have elapsed. The residential exemption is worded as one residential property, not an occupancy test, so it does not ask whether the home was your only or main one.
How is crypto taxed?
A cryptoasset sale or exchange is a transfer of rights or property through the same financial-asset computation: annual realized gains per transaction less annual realized losses per transaction, reduced by 10% deemed expenses, at 10%. Crypto-to-crypto exchanges count, not only cash sales, and the results are filed in Appendix 5 of the annual return, taxed in the annual general tax base. Crypto losses net against the year's other financial-asset profits, and go nowhere beyond that.
Which currency do I use?
Bulgaria's currency was the lev through 31 December 2025 and is the euro from 1 January 2026, at the fixed rate BGN 1.95583 per euro. A return for a year through 2025 is denominated in leva and a return for 2026 or later in euro; the calculator takes every figure in euro, whatever the year. For a 2025 or earlier return, divide your leva amounts by 1.95583 before entering them; the tax arithmetic is proportional (10% flat, 10% deemed expenses, no fixed thresholds), so the unit never changes the result, and the summary export converts the taxable base and the tax back to leva at the fixed rate for the return.
Which gains run at the 10% flat rate?
Capital gains of a Bulgarian-resident individual acting outside business activity run at a flat 10% on the relevant annual tax base. Financial-asset gains are calculated annually as the sum of realized profit per transaction less the sum of realized losses per transaction, with a further 10% deemed expense deduction reducing the net result. Source: https://nra.bg/wps/portal/nra/taxes/godishen-danak-varhu-dohdite/prodazhba-na-imushtestvo
What does the NRA say about regulated-market exemptions?
No holding-period exemption applies to an ordinary taxable listed share, but dispositions qualifying as Bulgarian financial-instrument transactions on a regulated market or growth market are exempt under Article 13(1)(3) - a transaction/location-based test, not a one-year test. The NRA expressly lists units and shares of collective investment schemes and national investment funds within the exemption when the transaction qualifies; an ETF that does not qualify stays in the taxable financial-asset pool. From 2026 the statute also expressly includes the statutory financial instruments described by the amended Act. Whether a third-country venue qualifies is a legal-classification check the calculator does not perform. Sources: https://nra.bg/wps/portal/nra/taxes/godishen-danak-varhu-dohdite/prodazhba-na-imushtestvo and https://nra.bg/wps/wcm/connect/nra.bg25863/e0daae38-32b9-40b7-8c21-ff7feed98935/ZDDFL%2B%281%29.rtf?CACHEID=ROOTWORKSPACE.Z18_PPGAHG8009LJC0QTR5C2HH30I6-e0daae38-32b9-40b7-8c21-ff7feed98935-nSQnHW3&MOD=AJPERES
How exactly is crypto taxed?
A cryptoasset sale or exchange is treated as transfer of rights or property and uses the financial-asset computation: annual realized gains per transaction less annual realized losses per transaction, reduced by 10% deemed expenses. Crypto gains are filed in Appendix 5 and taxed in the annual general tax base; crypto-to-crypto exchanges are included because the authority describes sale or exchange of cryptoassets. Source: https://nra.bg/wps/portal/nra/taxes/godishen-danak-varhu-dohdite/virtualni-valuti
What do the official loss rules say?
Across the covered financial-asset transactions, annual realized gains and annual realized losses are netted and the net result is reduced by 10% deemed expenses. No general capital-loss carryforward is provided in the cited individual guidance: a negative annual financial-asset result is not described as a carried-forward tax asset, so the taxable gain is zero. Real-property losses are not deductible against other property or financial-asset income because Article 33(1) defines the base as a positive difference, and no property-loss carryforward is stated. Sources: https://nra.bg/wps/portal/nra/taxes/godishen-danak-varhu-dohdite/prodazhba-na-imushtestvo and https://nra.bg/wps/portal/nra/taxes/godishen-danak-varhu-dohdite/virtualni-valuti