Capital gains are usually taxed as income, however the following assets are exempt:

• The taxpayer's main residence provided it has been his/her main residence for at least 3 year.

•  Two properties which have not been the taxpayer's main residence if owned for more than  5 year.

• Any number of agricultural and forest estates provided they gave been owned for at least 5 year

• Cars and other road vehicles, aircrafts and vessels owned for at least one year

• Assets received by inheritance of gifts

• Certain types of movable property, including shares in a Bulgarian company.