Capital Gains Tax in Bulgaria
Individuals
| Asset | Taxable gain | Tax-free when |
|---|---|---|
| Your home | Sale price minus purchase price, less 10% | One home a year, owned more than 3 years |
| Other property | Sale price minus purchase price, less 10% | Up to two properties, owned more than 5 years |
| Shares and other financial assets | Gains minus losses for the year, less 10% | Sold on a regulated market or SME growth market in the EU or EEA, or an equivalent market |
| Crypto-assets | As for financial assets, less 10% | — |
| Cars, art and antiques | Sale price minus purchase price | Most other personal belongings are exempt |
Source: PwC Worldwide Tax Summaries: Bulgaria, individual income determination; PwC Worldwide Tax Summaries: Bulgaria, individual, significant developments; Legal 500: Bulgaria Tax Card 20261,2,3
The property exemptions apply to residents of Bulgaria and of other EU and EEA countries. Gains are declared in the annual return by 30 April.1,4
Non-residents
A non-resident selling shares in a Bulgarian company or property in Bulgaria pays 10% as a final tax, unless a tax treaty gives the right to tax only to their home country. Some treaties, such as those with the United Kingdom and United States, can reduce it to 0% if their conditions are met. Gains on shares sold on EU and EEA regulated markets are exempt.5
Companies
For companies, capital gains are part of taxable profit and taxed at 10%. Gains on shares sold on regulated markets in the EU or EEA, or on equivalent markets, are exempt, and losses on them cannot be deducted.4,6
Frequently Asked Questions
What is capital gains tax in Bulgaria?
Individuals in Bulgaria generally pay 10% tax on taxable capital gains. For property and financial assets, the taxable gain is reduced by a 10% allowance for costs.
When is selling a home tax-free in Bulgaria?
A Bulgarian resident or a resident of another EU or EEA country can sell one home per year tax-free if it has been owned for more than three years.
Are share gains tax-free in Bulgaria?
Individuals in Bulgaria pay no capital gains tax on shares and other financial assets sold on an EU or EEA regulated market or SME growth market, or an equivalent market. Shares sold on EU and EEA regulated markets have a 0% rate.
How are crypto gains taxed in Bulgaria?
Crypto-asset gains in Bulgaria are taxed as gains on financial assets: gains are offset by losses for the year and reduced by a 10% allowance for costs. The resulting taxable gain is taxed at 10%.
Do non-residents pay capital gains tax in Bulgaria?
A non-resident selling shares in a Bulgarian company or property in Bulgaria generally pays 10% final tax, unless a tax treaty assigns taxing rights only to their home country. Some treaties, including those with the United Kingdom and United States, can reduce the tax to 0% if their conditions are met; gains on shares sold on EU and EEA regulated markets are exempt.
How are capital gains taxed for companies in Bulgaria?
Capital gains form part of a company’s taxable profit in Bulgaria and are taxed at 10%. Gains on shares sold on regulated markets in the EU or EEA, or on equivalent markets, are exempt, and losses on those shares cannot be deducted.
Sources
- PwC Worldwide Tax Summaries: Bulgaria, individual income determination
- PwC Worldwide Tax Summaries: Bulgaria, individual, significant developments
- Legal 500: Bulgaria Tax Card 2026
- Deloitte: International Tax, Bulgaria Highlights 2026 (PDF)
- PwC Worldwide Tax Summaries: Bulgaria, corporate withholding taxes
- PwC Worldwide Tax Summaries: Bulgaria, corporate income determination
Figures checked 13 October 2026. Prepared by InvestBulgaria for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.
