Bulgaria Salary Calculator 2026 — Gross to Net
Calculate your Bulgarian take-home pay after the flat 10% income tax and social contributions.
Frequently Asked Questions
What is the income tax rate in Bulgaria?
Bulgaria has one of the lowest and simplest income tax regimes in the EU: a flat 10% rate on taxable income. For employees, taxable income is gross salary minus social security contributions. There are no progressive brackets, making Bulgaria attractive for high earners compared to other EU countries.
How much social security do employees pay in Bulgaria?
Employees pay 13.78% of their gross salary in social contributions, covering pension, health, and other insurance funds. This is capped at the annual assessment ceiling of BGN 49 560 (BGN 4 130/month). The employer pays an additional ~18.92% on top.
How is a Bulgarian freelancer (самоосигуряващо се лице) taxed?
Self-employed individuals benefit from a 25% standard expense deduction: only 75% of gross income is subject to the flat 10% income tax. Social contributions are 32.8% of the declared assessment base, which is capped between BGN 12 924/year (minimum) and BGN 49 560/year (maximum).
What is the effective total tax burden for employees in Bulgaria?
For a typical employee, the combined effective rate (income tax + social security) is roughly 21–22% of gross salary. This is among the lowest in the EU, making Bulgaria a cost-effective location for both employees and employers.
Does Bulgaria have any special tax regimes for expats?
Bulgaria does not have a specific NHR-style expat tax regime. However, the flat 10% income tax and low social contributions apply equally to all tax residents. Bulgaria also has double taxation treaties with most EU countries and many others worldwide.
Is BGN (Bulgarian Lev) pegged to the Euro?
Yes. The Bulgarian Lev (BGN) is pegged to the Euro at a fixed rate of BGN 1.95583 per EUR through a currency board arrangement. Bulgaria is expected to adopt the Euro in the coming years. Our calculator shows amounts in BGN; you can use the currency selector to see the equivalent in EUR.