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PricingTax guides · Bulgaria · 2026
Updated
Bulgaria taxes an individual’s annual tax base at a flat 10%14 and company profit at 10%25. Our reference data holds no separate crypto rule, so this page shows the general rates that frame a crypto gain and says where the answer depends on your case.
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Each row carries its check date and a link to the law or summary it comes from. A crypto-specific rate is not among them: our reference data has no separate rule for crypto-assets.
Figures checked
An individual resident pays 10%14 on the aggregate annual tax base under the Personal Income Taxes Act; there are no brackets. How a particular crypto gain enters that base, and whether any exemption applies, is not covered by our reference data — we check it against the law for your case.
Figures checked
A 2026 draft-budget proposal to raise dividend tax to 10% was dropped; 5%267 still applies in 2026.
Working out the tax on your own trades, staking or mining is an individual consultation, not something this page can do. The rates above are general; our reference data has no separate crypto rule.
Trading through a company? The profit side is on corporate tax in Bulgaria.
Trading crypto through a Bulgarian company? It pays 10%25 on profit.
From €110usually 5–10 working daysIndicative prices; the final quote depends on your case.
PIT Act Art. 4(1): resident regardless of citizenship if (1) permanent address in Bulgaria (unless centre of vital interests is elsewhere), or (2) present in Bulgaria more than 183 days in any 12-month period (resident for the year in which 183 days are exceeded), or (3) posted abroad by the Bulgarian state or a Bulgarian enterprise, or (4) centre of vital interests in Bulgaria. DTT tie-breakers prevail.19
Registering your stay as an EU citizen does not by itself make you tax resident, and deregistering in your old country does not by itself end residency there. A resident is taxed on worldwide income, including gains on exchanges abroad.
Moving from another EU country? The order of steps is in moving to Bulgaria.
Ask about your residencyNone in our reference data: it lists no special tax regime for Bulgaria in 2026 — no non-dom, no IP box, no crypto-specific regime. Crypto gains are therefore assessed under the general rules above.
If a crypto-specific rule is published or confirmed from a primary source, we add it here with its date.
Residency test: see when Bulgaria taxes your crypto.
Euro adopted (1 EUR = 1.95583 BGN); VAT registration threshold set at EUR 51,130 on calendar-year basis; minimum capital of EOOD/OOD becomes EUR 1.
What does this mean for you?: All amounts are now in euro; the VAT threshold is counted per calendar year.
Proposal (2026 draft budget) to double dividend tax to 10% dropped; 5% remains.
What does this mean for you?: Profit you pay out of a Bulgarian company to yourself keeps the lower dividend rate in 2026.
Markets in Crypto-Assets Act in force; FSC is the CASP authority; transitional period for existing VASPs until 1 Jul 2026.
What does this mean for you?: Exchanges and wallet providers serving you from Bulgaria come under FSC supervision; this is licensing, not a change to your personal tax.
Tell us when you move, where you are resident today and how you hold crypto. We reply with the filings that apply and a quote for our part.
Our reference data has no separate crypto rule. The general frame is a flat 10% personal income tax on the annual tax base for residents, and 10% on company profit.
A Bulgarian company pays 10% on its profit and can carry tax losses forward for 5 years. Paying the profit out to you as a dividend adds 5%.
From the year you become Bulgarian tax resident: more than 183 days in 12 months, or a permanent address or centre of vital interests in Bulgaria. If your old country still treats you as resident, the treaty tie-breaker decides. Timing a sale around the move is a question for an individual review.
No. The Markets in Crypto-Assets Act makes the FSC the licensing authority for crypto service providers; the transitional period ended on 2026-07-01. It regulates providers, not your income tax.
Not on this page. A calculation for a specific person is an individual consultation: we need your residency history, the type of activity and your records.
Not sure how your crypto will be treated?
Tell us when you move, what you hold and whether you trade personally or through a company. We reply with what we can prepare and a quote.
Get a quoteUsed for Personal income tax (flat), Tax residency rule
Used for Corporate income tax, Dividend withholding tax, Tax loss carry-forward (companies)
Used for Standard VAT rate, VAT registration threshold
Used for Personal income tax (flat)
Used for Corporate income tax
Used for Dividend withholding tax
Used for Dividend withholding tax
Used for VAT registration threshold
Used for Tax residency rule
Used for End of MiCA transitional period for CASPs