Bulgaria cryptocurrency tax guide

What this guide covers

This guide covers Bulgaria's individual crypto tax rules for 2025 under the ZDDFL. nra.bg wasn't directly fetched. This is educational information, not individualized tax advice.

Tax treatment of cryptocurrency

Bulgaria taxes your individual crypto capital gains as personal income at a flat 10% rate under the ZDDFL. Systematic trading conducted as an independent business — sole trader activity — is instead taxed as business income at 15%, the same rate applied to mining. Resident companies pay 10% corporate income tax on crypto capital gains.

Common taxable events

• Selling crypto for a gain as a personal investor — taxed at the flat 10% rate.
• Crypto-to-crypto swaps and spending crypto on goods or services — treated as taxable disposals.
• Systematic trading as a business, or mining — taxed at 15%.

Potentially non-taxable events

• Simply buying and holding crypto isn't a taxable event.

Tax rates and thresholds

A 10% flat rate applies to individual capital gains, confirmed directly via Simmons & Simmons -- though that source doesn't cite a specific ZDDFL article number, and this guide doesn't independently resolve which article (reported elsewhere as either Art. 33(3) or Art. 33(4)) actually governs. One line of secondary commentary describes a 10% deemed-expense deduction under Art. 31 ZDDFL that reduces the effective rate to roughly 9%, but Simmons & Simmons doesn't mention this deduction at all, so this guide doesn't treat that reduction as confirmed. Business or sole-trader activity and mining (for individuals): 15%. Companies: 10% corporate tax on gains, 10% on mining income.

Cost basis and calculation

Your gain is computed per transaction as sale price minus acquisition cost. The exact governing ZDDFL article number is reported inconsistently across sources (33(3) vs. 33(4)) and not independently resolved here. Losses offset gains only within the same year and reportedly can't be carried forward.

Reporting and compliance

• Individual crypto gains go on the annual personal income tax return.
• This guide doesn't independently confirm the exact current filing deadline — confirm directly with the NRA.

Residency and cross-border issues

Your Bulgarian tax residency generally governs whether your worldwide crypto gains fall within this regime. This guide doesn't cover non-resident rules in depth.

Example

This example is hypothetical, for illustration only. Ivan buys crypto for BGN 5,000 and sells it for BGN 7,000, a BGN 2,000 gain. As a personal investor, the gain is taxed at the flat 10% rate — BGN 200.

Official resources

• Национална агенция за приходите (NRA): https://nra.bg/

Limitations and review information

Tax year covered: 2025. Last verified: October 28, 2026 (citation-integrity pass; the 10%/15% rates reconfirmed directly against Simmons & Simmons). Known gap: nra.bg wasn't directly fetched. The reported ~9% effective-rate deduction and the exact ZDDFL article number weren't independently confirmed. This is educational information only, not individualized tax advice — confirm current specifics directly with the NRA or a qualified Bulgarian tax professional.