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 is one of the lowest flat tax rates in Europe, making Bulgaria attractive for remote workers and expats looking to minimize their tax burden.
Do I have to pay social security and health insurance contributions in Bulgaria?
Yes, as an employee in Bulgaria you must contribute 13.78% of your gross income toward mandatory social security and health insurance contributions, which breaks down to 10.58% for social security and 3.2% for health insurance. The good news is that these contributions are deductible from your taxable income, reducing 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 salary, but a quick way to estimate it is to deduct 13.78% for mandatory contributions and then 10% income tax on the remaining amount. For example, if you earn 2,000 BGN gross, you would pay roughly 276 BGN in contributions and 173 BGN in income tax, leaving you with approximately 1,551 BGN take-home pay.
Are there any regional or local income taxes in Bulgaria?
No, Bulgaria has no subnational income taxes, so your tax rate is the same whether you live in Sofia, Plovdiv, or any other city in the country. This means the 10% flat tax rate and 13.78% contribution rate apply uniformly across all regions.
What additional taxes do employers pay on top of my salary?
Employers in Bulgaria pay separate contributions of approximately 18.92% to 19.62% for social security and 4.8% for health insurance on top of your gross salary, but these are employer-only costs that don't affect your personal tax calculation. These employer contributions are not deducted from your paycheck and represent the total cost of employment to your employer.
Is there any tax relief or deductions available for employees?
The standard tax model in Bulgaria assumes no special deductions or credits for a single, childless resident employee. However, certain deductions may apply in specific circumstances, such as charitable contributions, mortgage interest, or child-related benefits, so it's worth consulting a local tax advisor if your situation is more complex.
How is the 10% income tax calculated if contributions are deductible?
The 10% income tax is applied to your gross income after deducting the mandatory 13.78% in social security and health insurance contributions. So the tax calculation is: (Gross Income minus 13.78% contributions) multiplied by 10%, making your effective total tax and contribution burden approximately 23.2% of gross income.
Can I deduct my social security and health insurance contributions from my taxable income?
Yes, both the 10.58% social security contribution and the 3.2% health insurance contribution are fully deductible from your taxable income in Bulgaria. This means these mandatory contributions reduce the amount of income subject to the 10% flat tax rate, lowering your overall tax liability.
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