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 annually, the tax rate remains the same at 10%.
How much do I pay in social security and health insurance contributions?
As an employee in Bulgaria, you pay mandatory contributions totaling 13.78% of your gross income, which includes 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.
What's the difference between my gross salary and take-home pay in Bulgaria?
Your take-home pay is reduced by the 13.78% in mandatory employee contributions (social security and health insurance), which are deducted before calculating your 10% income tax. For example, on a 50,000 BGN gross salary, you'd pay 6,890 BGN in contributions and then 10% income tax on the remaining amount, resulting in a take-home pay of approximately 38,521 BGN.
Do different regions in Bulgaria have different tax rates?
No, Bulgaria has no subnational income taxes, so the tax rates are the same regardless of which city or region you work in. The 10% flat tax and 13.78% contribution rates apply uniformly across the entire country.
Are there any tax deductions or credits I should know about as an employee?
The standard tax model in Bulgaria assumes a single, childless resident employee with no special deductions or credits. However, certain deductions may be available in specific circumstances, such as charitable contributions, mortgage interest, or credits related to children, but these depend on your individual situation and should be verified with a local tax advisor.
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