Cómo declarar criptomonedas en Bulgaria
Bulgaria has one of the lowest taxes in the EU: gains from the sale of cryptocurrencies are taxed at a flat rate of 10% on the annual income tax return.
Quick Tax Summary
- Tax type
- Income tax on sale of financial assets
- Tipo aplicable
- 10% flat rate
- Tax-exempt minimum
- No specific tax-free minimum
- Crypto-to-crypto
- Yes, it can be considered a sale
- Staking y recompensas
- Taxed as income at 10%
- Losses
- Offsettable against gains from the same year
- Filing deadline
- April 30 of the following year
- Formularios
- Annual declaration (Art. 50) with Appendix 5
- Sanciones
- Fines and late payment interest
- Autoridad fiscal
- National Revenue Agency (NRA)
How it's calculated
The gain is the difference between the sale price and the acquisition cost. The annual net result of all your operations is declared in Appendix 5 of the annual return.
Keep a record of purchases and sales from each platform, because the NRA may request proof of the acquisition cost.
Information to Tax Authorities
From January 1, 2026, the DAC8 directive will apply across the EU: authorized crypto asset exchanges and providers must report their clients' transactions to tax authorities, and this data will be exchanged between Member States.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.