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Capital gains tax in Bulgaria 2026
Sell shares through a Bulgarian or other European Economic Area (EEA) exchange or growth market and the gain is exempt — 0%, whatever the size or holding period.
Property has its own ladders: one home a year sells tax-free after 3 years of ownership, two other properties after 5 years, and anything inherited sells tax-free immediately.
At a glance
- top rate
- 10% (within the flat tax)
- entry band
- 0% for exchange-traded shares and exempt property sales
- tax year basis
- Calendar year; financial assets netted annually
- filing deadline
- 30 April with the annual return
- residency basis
- Residents: worldwide gains; non-residents: Bulgarian assets with the same EEA exemptions
- regime flag
- Gains on inherited property: always exempt
Rates
Capital gains treatment (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Shares traded on a Bulgarian or other European Economic Area (EEA) exchange or growth market |
| 0% | — | One dwelling a year owned 3+ years; two other properties owned 5+ years (farmland and forests unlimited); vehicles, boats and aircraft owned 1+ year |
| 0% | — | Any property acquired by inheritance |
| 10% | Gain less a 10% fixed deduction | Other real estate sales |
| 10% | Net annual gain less a 10% deduction | Unlisted financial assets, foreign currency and crypto — netted per year |
Thresholds & allowances
- Gifted-asset trapCost deemed nil
Selling property received as a gift taxes the full proceeds — unlike inherited property, which sells exempt
- Pre-1998 propertyInflation-adjusted cost
Acquisition prices before 1998 are indexed before computing the gain
Residency
Residency trigger
Residents net financial-asset gains and losses annually; taxable gains join the aggregate 10% base.
Non-resident treatment
Non-residents pay 10% by assessment on Bulgarian property and unlisted securities gains — but EEA residents keep the listed-share and growth-market exemptions.
Notes
- Losses on financial assets and currency offset gains of the same year only — no carryforward for private investors.
- Corporate-restructuring share exchanges defer tax until final disposal under the European merger rules.
- Partially paid sale prices spread the gain proportionally across the payments.
- Real estate ownership costs 0.01–0.45% a year in municipal tax, halved for your main home.
FAQ
Are share gains taxed in Bulgaria?
Not if traded on a Bulgarian or other European Economic Area exchange or growth market — 0%; unlisted gains are netted annually and taxed at 10% after a 10% deduction.
When is selling property tax-free?
One dwelling a year after 3 years of ownership, two further properties after 5 years — and inherited property sells exempt with no waiting period.
Figures: tax year 2026, compiled from public sources. Not tax advice.