Calculators · Taxes

Capital gains tax on shares (BG)

Estimate the gross gain, the tax due and the net result when you sell shares — under the documented Bulgarian framework. An educational estimate, not tax advice.

For educational purposes only — this is not tax advice. The figures are an indicative estimate under the general framework as of 2026 and do not account for your personal tax situation, exemptions or future changes in the law. Tax rules change — verify the current framework with the National Revenue Agency (NRA) or a licensed tax advisor.

Assumptions

Gains on shares from a regulated EU/EEA market are assumed exempt for individuals (to be verified as of 2026).
For other markets, a 10% flat tax on the gain is assumed (to be verified as of 2026).
Tax applies only to a positive gain — a loss is not taxed here.
Commissions, fees, currency differences and the dividend tax (5%, a separate regime) are not included.
This is an educational estimate, not tax or investment advice — check with the NRA.

Net gain after tax

5,000.00€

−0.00 €·0.0 %

Gross gain: 5,000.00€
Tax due: 0.00€
Effective rate: 0.0%

Exempt from tax — a gain from a regulated EU/EEA market for individuals (to be verified; not tax advice).

Formula

Gross gain = (Sell − Buy) × Quantity
Tax base = max(Gross gain, 0)
Tax due = Tax base × Rate / 100
Net gain = Gross gain − Tax due

Regulated market (EU/EEA): rate = 0% (exempt)
Other market: rate = 10% (default)

Rate: — tax rate on the gain (%)
Quantity: — number of shares in the position

The framework (exemption for a regulated EU/EEA market, 10% flat tax, 5% on dividends) should be verified against the current Personal Income Tax Act (ZDDFL) and the NRA as of 2026. The tool is educational, not tax advice.

Frequently asked questions

How are stock gains taxed in Bulgaria?

Realised gains are generally subject to 10% income tax, but there are important exemptions (e.g. trades on an EU/EEA regulated market). Rules change — see the related articles.

When is a gain “realised”?

When you sell. Unrealised (paper) gains are not taxed while you hold the position.

Is this a forecast or investment advice?

No. The result is an educational illustration based on assumptions you set — not a forecast, and not investment advice or a recommendation. You make the decision.