Bulgaria Tax Calculator (2026)
Income tax rates and take-home pay for Bulgaria
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Bulgaria Income Tax Brackets (2026)
| Bracket | Income Range | Rate |
|---|---|---|
| Flat personal income tax rate | BGN 0+ | 10.0% |
Social security contributions
| Bracket | Income Range | Rate |
|---|---|---|
| Employee social security | BGN 0+ | 10.6% |
Health insurance contributions
| Bracket | Income Range | Rate |
|---|---|---|
| Employee health insurance | BGN 0+ | 3.2% |
Key Facts
Tax Year
2026
Currency
BGN
Top Rate
10.0%
Brackets
1 bracket
Allowance
None
Social Contributions
2 items
Assumptions
- · Flat income tax rate of 10% applies to employment income.
- · Employee national insurance contributions are 13.78% (social security 10.58% + health insurance 3.2%), treated as deductible from taxable income.
- · Employer contributions (18.92% to 19.62% social security + 4.8% health insurance) are excluded as employer-only charges.
- · Model assumes standard employment relationship with no special deductions or credits applicable to a single, childless resident employee.
- · Charitable contributions, mortgage interest, and children-related deductions excluded as they depend on individual circumstances.
- · Tax relief for non-cash payments and property improvements excluded as optional/circumstantial.
- · No subnational income taxes in Bulgaria.
Frequently asked questions
What is the income tax rate in Bulgaria?
Bulgaria has a flat personal income tax rate of 10% that applies to all employment income, regardless of how much you earn. This means whether you're earning 20,000 BGN or 200,000 BGN per year, the tax rate remains the same at 10%.
What deductions can I claim from my salary in Bulgaria?
The main deductions from your gross salary are mandatory employee national insurance contributions totaling 13.78%, which include social security contributions of 10.58% and health insurance contributions of 3.2%. These contributions are deducted before your income tax is calculated, reducing your taxable income.
How much will I actually take home if I earn a certain amount in Bulgaria?
Your take-home pay is calculated by subtracting both the 13.78% employee contributions and the 10% income tax from your gross salary. For example, if you earn 50,000 BGN annually, you'd pay approximately 6,890 BGN in contributions and 4,031 BGN in income tax, leaving you with around 39,079 BGN in take-home pay.
Are there different income tax rates for different regions in Bulgaria?
No, Bulgaria does not have subnational or regional income taxes. The flat 10% income tax rate applies uniformly across the entire country regardless of where you live or work.
What is the difference between employee and employer contributions in Bulgaria?
Employee contributions of 13.78% are deducted from your salary and count toward your social security and health insurance benefits. Employer contributions, which range from 18.92% to 19.62% for social security plus 4.8% for health insurance, are paid by your employer directly and do not affect your take-home pay.
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