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Bulgaria Capital Gains Tax Guide 2026

Bulgaria imposes a 10% capital gains tax on gains from the sale of shares and real estate (non-business). However, gains on BSE-listed shares held for more than one year are tax-free, and the sale of a principal residence is fully exempt.

CGT on Shares β€” 10% (0% if BSE Listed >1 Year)

Capital gains from the sale of shares are taxed at 10%. However, gains from shares listed on the Bulgarian Stock Exchange (BSE) that have been held for more than one year are exempt from CGT. This applies to both Bulgarian resident individuals and non-residents.

CGT on Real Estate β€” 10%

Gains from the sale of real estate (not held as a business) are taxed at 10%. The gain is calculated as the difference between the sale price and the acquisition cost. Non-residents are taxed on Bulgaria-source real estate gains only.

Principal Residence Exemption

Gains from the sale of a principal residence are fully exempt from CGT. To qualify, the property must have been the individual's primary home and the sale must not be part of a business activity. No holding period is required.

CGT for Companies

Companies pay 10% CIT on capital gains as part of their taxable profit. However, gains from the disposal of shares in EU/EEA subsidiaries are exempt under Bulgaria's participation exemption regime.

Key Facts

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