PurgatoryEurope
Bulgaria
10%effective individual rate
10% flat tax on both personal income and corporate income. Bulgaria has Europe's lowest combined tax rates.
FATCA Partner
Yes
FATF Status
Greylist
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax10%
Income Tax on Crypto10% flat
Corporate Tax10%
VAT on Crypto20%
Activity Taxes
Staking
10%
Mining
10%
DeFi
10%
NFTs
10%
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
None
Regulation & Residency
Regulatory Body
FSC Bulgaria
Residency Requirement
EU free movement; various visas
Reporting Requirements
Annual tax return
Citizenship & Residency Path
Residency via investment (€250K+); EU citizenship after 5 years
Notable Conditions
- →10% flat tax (both personal and corporate)
- →EU lowest combined rates
- →EU membership
- →Growing tech sector
Living & Lifestyle
Cost of Living
Very Low
Banking Access
Good
Quality of Life
Moderate
Lifestyle Scores
Safety7/10
Healthcare5/10
Institutions6/10
Business Ease6/10
Int'l Schooling3/10
Privacy4/10