Cryptocurrency in Bulgaria: 10% tax and FSC licensing
In short. Crypto is legal in Bulgaria. Parliament adopted the Markets in Crypto-Assets Act on 20 June 2025, and the Financial Supervision Commission now licenses providers under MiCA. The transitional period for earlier providers ended on 1 July 2026. Gains meet the flat 10% personal income tax, and the tax office nets all your trades for the year into one figure.
- TAX RATE
- 10%flat personal income tax
- LOSSES
- Same year onlyno carry-forward
- LICENSING
- FSCFinancial Supervision Commission
- TRANSITION ENDED
- 01.07.2026unlicensed providers must stop
The 2025 act
Parliament adopted the Markets in Crypto-Assets Act on 20 June 2025, and it took effect in early July. The act gave the Financial Supervision Commission authority over crypto-asset service providers and left e-money token issuers with the Bulgarian National Bank.
On 7 July 2025 the commission published a register of firms that had operated before MiCA. The commission stressed that a place in the register gave no licence. It let a firm keep working until 1 July 2026 or until the commission decided on its application. The commission asked firms to apply by 16 February 2026, since a review takes four to five months, and wanted wind-down plans by 1 March 2026 from firms that planned to leave.
Since 1 July 2026 only a firm with a MiCA licence may serve Bulgarian clients. A licence from another EU state counts.
Tax
Bulgaria applies its flat 10% personal income tax to crypto gains. You add up all transactions in financial assets for the calendar year into one annual result and pay on the net figure. A loss reduces gains of the same year only; you cannot carry it forward.
The law treats a swap from one coin to another the same way as a sale for money, according to the CMS guide on crypto taxation in Bulgaria. Mining run as a professional activity falls under business taxation.
Bulgaria joined the euro on 1 January 2026, so you report crypto results for 2026 in euros.
Allowed
- Buy, hold and sell crypto
- Use a provider licensed by the FSC or anywhere else in the EU
- Net gains and losses across the year into one result
Restricted
- Gains meet the flat 10% income tax
- A loss offsets gains of the same year only
- Providers without a MiCA licence had to stop serving Bulgarian clients on 1 July 2026
How the rules took shape
Parliament adopts the Markets in Crypto-Assets Act and names the FSC as supervisor.
The FSC publishes the register of providers allowed to operate during the transition.
Bulgaria joins the euro.
The FSC's recommended deadline for licence applications.
The transitional period ends; only licensed providers may serve clients.
Common questions
Is crypto legal in Bulgaria?
Yes. The Financial Supervision Commission licenses providers under MiCA, and you may buy, hold and sell crypto.
How much tax do I pay on crypto in Bulgaria?
The flat 10% personal income tax on your net gain for the year.
Can I carry a crypto loss into next year?
No. A loss reduces gains of the same calendar year only.
Who supervises crypto exchanges in Bulgaria?
The Financial Supervision Commission licenses crypto-asset service providers. The Bulgarian National Bank oversees issuers of e-money tokens.
Can a foreign exchange serve me in Bulgaria?
Yes, if it holds a MiCA licence from any EU state.
Sources
Other countries
Updated 02.11.2026 · this is reference material, not investment or tax advice