• The rules on Capital Gains Tax in Bulgaria have recently changed. There will be no Capital Gains Tax if you sell one property within a year, regardless how long you have owned it. If you sell two or more properties in Bulgaria within a year and have owned the properties for 5 or more year, then you'll not be charged with a Capital Gains Tax.
Furthermore, there is no restriction whatsoever as to how many properties you can sell in a given year.