Bulgaria Investments & НАП
Bulgaria Crypto & Capital Gains Tax (ЗДДФЛ) Calculator
Calculate taxation on cryptocurrency disposals, stock trading, and digital asset profits in Bulgaria under Article 38 of the Personal Income Tax Act (ЗДДФЛ). Features the flat 10% capital gains tax, official 0% tax exemption for equity traded on regulated EU/EEA stock exchanges, and FIFO cost basis accounting for filing Form 50 with the National Revenue Agency (НАП).
Asset Class & Realized Profits
Fiat or stablecoin equivalent at time of sale/exchange.
Original purchase price plus documented exchange trading fees.
Crypto losses within the same fiscal year can offset crypto gains under Article 38.
Tax Liability & Net Return (BGN & EUR)
Tax Payable to НАП 1,800 лв ≈ €920 EUR
Net Realized Profit 16,200 лв +72.0% ROI
Effective Tax Rate 10.0% Flat personal rate
Taxable Base 18,000 лв After loss offset
Annual NRA Declaration Ledger (Приложение 5 / Таблица 2)
| Total Gross Sales Revenue | 45,000.00 лв |
| Historical Acquisition Cost | -25,000.00 лв |
| Gross Realized Capital Gain | 20,000.00 лв |
| Intra-Year Trading Loss Offsets | -2,000.00 лв |
| Net Taxable Base (Данъчна основа) | 18,000.00 лв |
| Statutory Tax Rate | 10.0% |
| Personal Income Tax Due (ЗДДФЛ) | 1,800.00 лв |
📊 Bulgarian National Revenue Agency (NRA / НАП) Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (BGN) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 лв. |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Bulgarian & Southeastern European Fiscal Compliance Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.