Bulgaria Salary Calculator 2026
Gross-to-net salary calculator for Bulgaria. For employees and self-employed.
Sourced from official government publications
Tax rules last verified
Built by SalaryCalc team
How salary tax works in Bulgaria in 2026
This calculator models 2 tax regimes for Bulgaria — 1 for employed staff and 1 for freelancers and company owners. All amounts are calculated in EUR and can be displayed in another currency at current exchange rates. Each regime below lists the rates, thresholds and contributions the calculator applies; select one above to see it worked through on your own figure.
Employment income
Standard Employee (Трудов договор)
Standard Bulgarian employment. Flat 10% PIT on (gross − employee social contributions); no personal allowance. Employee SS+health = 13.78% of gross (pension 8.78% + illness/maternity 1.40% + unemployment 0.40% + health 3.20%) up to EUR 2 300/month base.
- PIT 10% flat
- Employee SS+health: 13.78%
- SS+health monthly cap: EUR 2 300
- No personal allowance
Bulgaria's flat 10% PIT is itself the simplification — there is no expat regime equivalent to NL 30%, ES Beckham, or PT IFICI.
Freelance, self-employed and company regimes
Freelancer (Свободна професия)
25% deemed costs auto-applied. SS base user-elected within range.
25% normative expense deduction auto-applied (ЗДДФЛ art. 29) — no receipts required. PIT base = revenue × 75% − SS paid. SS+health (31.3%) is paid in advance on a user-elected monthly base between EUR 620.20 (legal min) and EUR 2 300 (legal max), then equalized with the annual return against the actual taxable profit (КСО чл. 6 ал. 9). Default elected base EUR 1 330/month.
- 25% deemed costs (ЗДДФЛ art. 29)
- Effective PIT ≈ 7.5% on revenue
- SS+health 31.3%, annually equalized
- Base range: EUR 620.20–2 300/month
- Default elected base: EUR 1 330/month
The elected base sets the monthly advance only. With the annual return the final insurable income is the actual taxable profit, capped at EUR 2 300/month — so above ~EUR 21 300 of revenue the equalization (изравняване) raises the contribution regardless of the election.
Official sources for Bulgaria
The rates and thresholds above are taken from National Revenue Agency and National Statistical Institute — 2026 rates; EUR adopted Jan 2026 at 1.95583 BGN.
Figures are estimates for the 2026 tax year and exclude personal circumstances such as joint filing, dependants, regional surcharges and one-off reliefs unless stated above. See how we calculate and the official sources behind these numbers.
Frequently asked questions
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.
Employees pay 13.78% of their gross salary in social contributions, covering pension, health, and other insurance funds. This is capped at EUR 2 300 /month (EUR 27 600 /year). The employer pays an additional ~18.92% on top.
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 total 31.3% of the declared assessment base (includes pension, supplementary pension, health insurance, and optional illness/maternity coverage). The assessment base is capped between EUR 7 442 /year (EUR 620.20 /month minimum) and EUR 27 600 /year (EUR 2 300 /month maximum).
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.
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.
Yes. Bulgaria adopted the euro on 1 January 2026, replacing the Bulgarian Lev (BGN) at the fixed conversion rate of BGN 1.95583 per EUR 1. All salaries, taxes, and social contributions are now denominated in EUR. Our calculator displays all amounts in EUR by default.