Reporting framework, corporate tax and individual tax treatment for digital assets in Bulgaria, from CryptaCount's jurisdiction database covering 72 countries.
Bulgaria: tax & reporting data
General Information
Default Framework
IFRS
Permitted Frameworks
IFRS, NAS_BG
IFRS Mandatory For
Listed entities, banks, insurers must use IFRS
Tax Year
Calendar Year (end M12)
Functional Currency
BGN
FX Source (Reporting)
BNB
FX Source (Tax)
BNB
Transaction Rate
Daily Spot
Hyperinflationary
✗ No
Reporting — NAS_BG
Framework Available
✓ Yes
Crypto Classification
Intangible Asset, Current Asset
Classification Notes
IAS 38 intangible (most common); IAS 2 inventory if held for sale in ordinary course. No dedicated IFRS crypto standard.
Measurement Basis
Historical Cost
Permitted Cost Methods
FIFO, WAVG
Prohibited Cost Methods
LIFO
Impairment Required
✓ Yes
Impairment Type
Prudence Principle
Reversal Allowed
✓ Yes
NRV Write-down
✓ Required — Only if classified as inventory (IAS 2)
Fair Value Hierarchy
—
Recent Standards
No dedicated IFRS crypto standard. IFRIC agenda decision (2019) confirmed IAS 38/IAS 2. IASB crypto project in pipeline, no ED yet.
Corporate Tax — Rate & Classification
Corporate Tax Rate
10%
Crypto Classification
Ordinary Income
Notes
All corporate income at 10%
Corporate Tax — Cost Basis
Measurement Basis
Historical Cost
Default Cost Method
WAVG
Permitted Methods
FIFO, WAVG
Taxpayer Can Elect
✓ Yes
Country Override
Standard
Override Notes
—
LIFO Conformity Req.
✗ No
Differs from Reporting
✗ No
Corporate Tax — Anti-Avoidance
Wash Sale
✗ Off
Window (before/after)
—
Same-Day Rule
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
Corporate Tax — Holding Period
Holding Period Benefit
✗ No
Period
—
Benefit Type
—
Corporate Tax — Crypto Event Treatment
Staking Rewards
FMV at Receipt
Gas Fee Treatment
Add to Cost
Gas = Disposal of Native
✓ Yes
Crypto↔Crypto Taxable
✓ Yes
DeFi Wrapping
Unclear
Fork Cost Basis
Zero
Individual Tax — Regime
Tax Regime
Flat Tax
Regime Notes
10% flat on crypto gains
Tax Rate
10%
Rate Notes
10% flat
Individual Tax — Cost Basis
Measurement Basis
Historical Cost
Cost Method
FIFO
Method Electable
✓ Yes
Permitted Methods
FIFO, WAVG
Country Override
Standard
Individual Tax — Exemptions
CGT Exempt
✗ No
Exempt Conditions
—
Holding Period
—
HP Benefit
—
Annual Exemption
—
Threshold Exemption
—
Individual Tax — Anti-Avoidance
Wash Sale
✗ Off
Same-Day Rule
✗ No
Superficial Loss
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
B2C vs B2B Differences
Differs from B2B
✗ No
Notes
Same 10% flat rate
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