Bulgaria Compliance Report

Regulatory Overview

Regulatory Status

Some rules exist but significant gaps; draft legislation or limited guidance

Travel Rule

Adopted — Threshold: €1,000,

Tax Reporting

**National Revenue Agency (NAP/NRA):** The official body for tax administration in Bulgaria.. **Website:** https://nra.bg/ (Bulgarian). The NRA has issued various clarifications and methodologies on the tax treatment of virtual currencies, but these have been superseded by Bulgaria's full adoption of the EU's MiCAR framework, which now governs crypto-asset regulation and tax treatment.. For U.S. tax purposes, a taxable crypto event includes selling or exchanging cryptocurrency for fiat or other crypto when a gain or loss is realized, and it also includes other taxable receipts such as mining, staking, airdrops, and payment for services at fair market value when received.. **Tax Rate:** **10% flat rate** on the positive difference (gain) between the sale price and the acquisition price. This falls under income from the sale of "financial assets" or "other property" under the Personal Income Tax Act (ZDDLF - Закон за данъците върху доходите на физическите лица).

Key Facts

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