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 10,000 BGN or 100,000 BGN per year, you pay the same 10% tax rate on your taxable income.
Do I have to pay social security and health insurance contributions in Bulgaria?
Yes, as an employee in Bulgaria you must pay mandatory contributions totaling 13.78% of your gross income: 10.58% for social security and 3.2% for health insurance. The good news is that these contributions are deductible from your taxable income, which reduces the amount subject to the 10% income tax.
How much will I take home after taxes and contributions?
Your take-home pay depends on your gross income. After deducting the 13.78% in social security and health insurance contributions, you pay 10% income tax on what remains. For example, on a gross salary of 50,000 BGN, you'd pay about 6,890 BGN in contributions and taxes, leaving approximately 43,110 BGN in take-home pay.
Are there different tax rates depending on where in Bulgaria I live?
No, Bulgaria has no regional or local income taxes. The 10% flat rate applies uniformly across the entire country, whether you live in Sofia, Plovdiv, or any other city or region.
What about employer contributions, are those my responsibility?
No, employer contributions are paid by your employer and are not your responsibility. Employers contribute between 18.92% to 19.62% for social security and 4.8% for health insurance on top of your salary, but these are separate from your personal tax and contribution obligations.
Are there any tax deductions or credits I should know about?
The main deduction available is the 13.78% mandatory social security and health insurance contributions, which reduce your taxable income. Other deductions like charitable contributions, mortgage interest, and child-related deductions may apply depending on your individual circumstances, but they are not included in the standard calculation for a typical employee.
Is there a maximum cap on social security contributions?
Based on the standard employment model, there is no maximum cap on social security and health insurance contributions in Bulgaria; they apply to your entire gross income at the flat rates of 10.58% and 3.2% respectively.
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