What is the crypto tax rate in Bulgaria for individuals?

The rate is 10% under Article 48(1) of the Personal Income Tax Act. It applies after the net gain is reduced by 10% statutory expenses under Article 33(3), so the tax works out at 9% of the net gain for the year.

Is swapping one crypto-asset for another taxable?

Yes. Article 33(3) covers income from the sale or exchange of crypto-assets, so a swap such as USDC for EURC is a disposal. The gain or loss is the value received minus the purchase price of the units you gave up.

Can losses reduce the tax?

Yes, within the same year. Losses from each deal are subtracted from the gains from each deal, and only the net result is taxed. If losses are equal to or larger than gains, the calculator shows that no tax is due.

When do I file and pay the tax?

The annual return is filed between 10 January and 30 April of the year after the income was earned (Article 53(1)), and the tax is paid by 30 April (Article 67(5)). The NRA states that no advance tax is due on crypto disposals.

Which part of the tax return is used for crypto?

Individuals declare crypto gains and losses in Annex 5 to the annual tax return under Article 50 of the Personal Income Tax Act. If you act as a trader under the Commerce Act, the NRA says the income belongs in Annex 2 instead.

Does the calculator store my figures?

No. The calculation runs in your browser as you type, and the numbers you enter are not sent anywhere. Reload the page and the fields return to the example values.

How do I find the purchase price when I bought in several lots?

The gain on each deal is the sale price minus the purchase price (Article 33(4)). If you cannot prove which units you sold, the law uses the weighted average purchase price of the units you held.

Crypto tax calculator for Bulgaria

By xChange.bg team
Published 16 September 2026

Total gains in the year

EUR

Sum of (sale price minus purchase price) for every profitable disposalTotal losses in the year

EUR

Same, for every disposal sold below its purchase price

Net result: €3,800.00
Taxable amount (after 10% statutory expenses): €3,420.00
Estimated tax (10%): €342.00

Estimate for individuals under Art. 33(3) and Art. 48(1) of the Personal Income Tax Act. Declared in Annex 5 of the annual return, filed and paid by 30 April. Not tax advice.

The calculator above turns two numbers, your total gains and your total losses for the year, into an estimate of the personal income tax due in Bulgaria. It follows the rule written into the Personal Income Tax Act (ЗДДФЛ) for crypto-assets and other financial assets. This page is general information, not tax advice.

How the calculation works

The calculator runs four steps, in this order:

Net result. Total gains minus total losses.
Zero floor. If the net result is zero or negative, no tax is due and the calculator stops there.
Taxable amount. A positive net result is multiplied by 0.9. This is the 10% statutory expense deduction in Article 33(3).
Tax. The taxable amount is multiplied by 0.1, the 10% flat rate in Article 48(1).

Written as one line: tax = (gains minus losses) × 0.9 × 0.1. The effective rate on the net gain is therefore 9%. This figure is simple arithmetic from the two articles; the law itself states the 10% deduction and the 10% rate.

Since 1 January 2024, Article 33(3) names crypto-assets explicitly next to shares, units and other financial assets. The income falls under Article 10(1), item 5 of the Act, income from the transfer of rights or property, and the NRA confirms it is not exempt under Article 13.

What goes into gains and losses

Each total is built deal by deal. Under Article 33(4), the result of a deal is the sale price minus the purchase price. When you sell part of a holding bought in several lots and cannot show which units you sold, the weighted average purchase price is used.

A deal is any sale or exchange of a crypto-asset:

selling bitcoin, ether or another token for euro or dollars;
exchanging one crypto-asset for another, for example ETH for USDC;
converting one stablecoin into another, such as USDC into EURC.

The Act defines crypto-assets by reference to the Markets in Crypto-Assets Act (§ 1, item 63 of its Additional Provisions), which follows MiCA. E-money tokens such as USDC and EURC fall within that definition. For a euro stablecoin bought and sold close to 1.00 EUR the gain is usually small, but the deal still belongs in the totals. Read more in our guide to crypto tax in Bulgaria.

Article 33(3) adds up all deals it covers for the year. If you also have taxable gains or losses from shares or other financial assets under the same paragraph, they belong in the same two totals.

Worked example

During the year you made three profitable disposals with gains of EUR 2,000, EUR 1,800 and EUR 1,200, and two disposals at a loss of EUR 700 and EUR 500.

Step	Calculation	Result
Total gains	2,000 + 1,800 + 1,200	EUR 5,000.00
Total losses	700 + 500	EUR 1,200.00
Net result	5,000 minus 1,200	EUR 3,800.00
Taxable amount	3,800 × 0.9	EUR 3,420.00
Estimated tax	3,420 × 0.1	EUR 342.00

These are the default values in the calculator, so you can check the result above against the table.

Now take a year with EUR 1,000 of gains and EUR 2,500 of losses. The net result is minus EUR 1,500. The calculator shows that no tax is due, with a tax figure of EUR 0.00.

Filing and paying

Where: Annex 5 to the annual tax return under Article 50 of the Act.
When to file: from 10 January to 30 April of the year after the income was earned (Article 53(1)).
When to pay: by 30 April of the same year (Article 67(5)).
Advance tax: the NRA states that none is due on income from selling or exchanging crypto-assets.
Records: you do not attach trade records to the return, but the NRA asks you to keep them for 5 years after the limitation period for the tax expires.

Limits of the calculator

The tool is deliberately small. Keep these limits in mind:

It does not compute per-deal results. You enter totals. Working out the purchase price of each disposal, including the weighted average method, is up to you or your records.
It looks at one year only. It does not import results from other years.
It works in euro. Enter every amount in EUR. The tool does not fetch exchange rates or crypto prices.
It is for individuals. Companies pay corporate tax under a different law. An individual who counts as a trader under the Commerce Act reports business income in Annex 2, which this calculator does not model.
It is an estimate. Rounding, other income on the return and your personal situation can change the final amount.

Related rules

From 2026, licensed crypto providers in Bulgaria collect and report users' yearly transaction totals to the NRA under the DAC8 rules. The first reports, covering 2026, are due by 30 June 2027. The tax rule itself does not change, but the NRA will have data to compare with Annex 5. See DAC8 crypto reporting in Bulgaria and the DAC8 glossary entry.

If you convert between money and stablecoins, the stablecoin fee calculator shows the amount you receive after fees, which helps when you record the sale price of a disposal.

Frequently asked questions

What is the crypto tax rate in Bulgaria for individuals?: The rate is 10% under Article 48(1) of the Personal Income Tax Act. It applies after the net gain is reduced by 10% statutory expenses under Article 33(3), so the tax works out at 9% of the net gain for the year.
Is swapping one crypto-asset for another taxable?: Yes. Article 33(3) covers income from the sale or exchange of crypto-assets, so a swap such as USDC for EURC is a disposal. The gain or loss is the value received minus the purchase price of the units you gave up.
Can losses reduce the tax?: Yes, within the same year. Losses from each deal are subtracted from the gains from each deal, and only the net result is taxed. If losses are equal to or larger than gains, the calculator shows that no tax is due.
When do I file and pay the tax?: The annual return is filed between 10 January and 30 April of the year after the income was earned (Article 53(1)), and the tax is paid by 30 April (Article 67(5)). The NRA states that no advance tax is due on crypto disposals.
Which part of the tax return is used for crypto?: Individuals declare crypto gains and losses in Annex 5 to the annual tax return under Article 50 of the Personal Income Tax Act. If you act as a trader under the Commerce Act, the NRA says the income belongs in Annex 2 instead.
Does the calculator store my figures?: No. The calculation runs in your browser as you type, and the numbers you enter are not sent anywhere. Reload the page and the fields return to the example values.
How do I find the purchase price when I bought in several lots?: The gain on each deal is the sale price minus the purchase price (Article 33(4)). If you cannot prove which units you sold, the law uses the weighted average purchase price of the units you held.