Bulgaria Capital Gains Tax
Detailed capital gains tax rates and rules for Bulgaria in 2026.
Capital GainsBGN
Capital gains are taxed at the flat 10% rate. Significant exemptions exist for real estate held as primary residence for 3+ years and for listed securities traded on regulated EU markets.
Standard Rate
10%
Exemptions
- Gains from sale of residential property that has been a primary residence for at least 3 years are exempt
- Gains from sale of up to 2 properties per year after 5 years of ownership are exempt
- Gains from sale of shares on regulated Bulgarian or EU markets are exempt
- Movable personal property held for more than 1 year (except vehicles, art, antiques) is exempt
How Bulgaria Capital Gains compares
Bulgaria’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Europe’s regional average of 17.8%.
Bulgaria
10%
Europe average
17.8%
Global average
13.8%
