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Crypto tax in Bulgaria 2026
Bulgaria's crypto rule is written into the statute: gains and losses on crypto assets are netted transaction by transaction across the year, a 10% fixed deduction applies, and the flat 10% covers the rest — about 9% effective.
Losses offset crypto and financial-asset gains of the same year, but nothing carries forward.
At a glance
- top rate
- 10% (9% effective after the fixed deduction)
- entry band
- 10% from the first euro of net gain
- tax year basis
- Calendar year, all transactions netted
- filing deadline
- 30 April with the annual return
- residency basis
- Ordinary residence rules — 183 days or centre of interests
- regime flag
- Netting explicit in law since 2024; no holding-period relief
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 10% | Net annual gain less a 10% fixed deduction | Selling or exchanging crypto assets — computed transaction by transaction, netted per year |
| 15% | Net business profit | Business-scale trading and mining as a registered sole trader — classification depends on whether the activity is a business and how it is registered, not on scale alone. |
Thresholds & allowances
- Fixed deduction10% of the net gain
Statutory cost allowance applied since 2024 before the flat rate
- Loss reliefSame-year netting only
Crypto and financial-asset losses reduce gains of the same year; no carryforward
Residency
Residency trigger
Residents report the year's netted crypto result in the annual return by 30 April and pay the flat rate — no exchange withholding exists.
Non-resident treatment
Non-residents fall under Bulgarian crypto tax only for Bulgarian-source business activity.
Notes
- Unlike listed shares, crypto has no exchange-traded exemption — the 10% applies however you trade.
- The transaction-by-transaction netting means every swap and sale counts toward the annual result.
- Frequent business-like trading pushes activity into the 15% sole-trader regime with social contributions on top.
- The rules are unusually explicit for Europe — crypto assets are named in the statute alongside financial assets and currency.
FAQ
How is crypto taxed in Bulgaria?
Net annual gains — after netting all transactions and a 10% fixed deduction — are taxed at the flat 10%, roughly 9% effective; there is no holding-period exemption.
Can I deduct crypto losses?
Within the same year, yes — losses net against gains on crypto and financial assets before the 10% rate applies; unused losses expire at year-end.
Figures: tax year 2026, compiled from public sources. Not tax advice.