Bulgaria Tax Calculator (2026)
Income tax rates and take-home pay for Bulgaria
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%.
Are social security and health insurance contributions deductible from my taxable income in Bulgaria?
Yes, both are deductible. Employee social security contributions of 10.58% and health insurance contributions of 3.2% (totaling 13.78%) are deducted from your gross income before the 10% income tax is calculated. This reduces your taxable base and the amount of tax you owe.
What's the difference between employee and employer contributions in Bulgaria?
Employee contributions (13.78% total) come directly out of your paycheck and are deductible from your taxable income. Employer contributions, which range from 18.92% to 19.62% for social security plus 4.8% for health insurance, are paid by your employer and do not affect your personal tax calculation or take-home pay.
How much will I actually take home after taxes and contributions in Bulgaria?
Your take-home pay depends on your gross salary. After deducting the mandatory 13.78% in employee social security and health insurance contributions, the remaining amount is subject to the 10% flat income tax. For example, on a 50,000 BGN gross salary, you'd pay 6,890 BGN in contributions and approximately 4,311 BGN in income tax, leaving you with around 38,799 BGN take-home.
Does Bulgaria have regional or state income taxes?
No, Bulgaria does not have subnational income taxes. The 10% flat tax rate applies uniformly across the entire country, so your tax liability is the same whether you work in Sofia, Plovdiv, or any other region.
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