Bulgaria Salary Calculator
Bulgaria has the EU's simplest income tax: a flat 10%, at every level of income, with no brackets and no phase-outs. What actually decides Bulgarian net pay is therefore not the tax at all but the social-security ceiling. Contributions of 13.78% are charged only up to a maximum insurable income, which rose to €2,300 a month on 1 August 2026 — so above roughly €27,600 a year the marginal burden collapses to almost the 10% headline, and Bulgaria's effective rate falls as you earn more. 2026 is also the year the country joined the euro, so amounts once fixed in lev are now legislated directly in euro.
Example: €30,000 gross in Bulgaria
A 12-payment employee salary, 2026 rates — computed by the Saldora API.
Net annual
€23,577
Net monthly
€1,965
Income tax
€2,620
Effective rate
21.4%
How salary tax works in Bulgaria
- Flat 10% income tax — no brackets, no allowance, no phase-out
- Employee contributions 13.78%: 6.58% pension, 2.20% supplementary, 3.20% health, 1.40% sickness and maternity, 0.40% unemployment
- Charged only up to €2,300 of monthly insurable income — the ceiling rose from €2,111.64 on 1 August 2026 and is legislated to hold through 2028
- Employer adds 18.92% on top, including a 0.4%–1.1% accident contribution that depends on the industry
- Self-employed pay 27.8% combined (14.8% pension, 5% supplementary, 8% health) with no employer to split it
- Freelancers may deduct 25% of revenue as expenses without keeping a single receipt
The lump-sum option deducts a flat 25% of revenue as deemed expenses, with no receipts and no bookkeeping, and the remainder is taxed at the same 10%. It is worth taking whenever your real costs are under a quarter of revenue, which for most remote and freelance service work they are. The alternative is deducting actual expenses, which only pays off for a genuinely cost-heavy business.
Bulgaria salary tax — frequently asked questions
Is income tax really a flat 10% in Bulgaria?
Yes, and there is no tax-free allowance either — the 10% applies from the first lev of taxable income to the last. Social-security and health contributions are separate, are deducted before tax is calculated, and are what actually shape your net pay.
Why does Bulgaria get cheaper the more I earn?
Because the contributions stop and the tax does not. Employee contributions of 13.78% are charged only on insurable income up to €2,300 a month. Beyond about €27,600 a year every additional euro attracts income tax at 10% and no contributions at all, so the effective rate falls steadily. This is the opposite of a progressive system and it is why Bulgaria's advantage widens at higher salaries.
What changed when Bulgaria adopted the euro?
The figures that used to be set in lev are now legislated in euro directly, at the fixed conversion rate of 1.95583 BGN per euro. The maximum insurable income is the clearest example: it is now €2,300 a month rather than a lev amount converted for display. A full 2026 payroll year actually straddles the old and new ceilings, since the increase took effect on 1 August.
Why is Bulgaria popular with freelancers and remote workers?
The combination of a 10% flat rate, a lump-sum regime that writes off 25% of revenue without receipts, and a contribution ceiling that caps social security at a modest amount. The trade-off is on the other side: self-employed people pay the whole 27.8% themselves, with no employer contribution, until the ceiling stops it.
Does the calculator show employer cost too?
Yes. The employer's 18.92% is calculated separately from your own deduction, so you see the full cost of employing you as well as your net pay. One component is approximate and we say so: the occupational-accident contribution runs from 0.4% to 1.1% depending on the employer's economic activity, and we use the statutory minimum because we cannot know their activity code.
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Estimates based on publicly available 2026 tax rules for Bulgaria. For informational purposes only — not tax advice. Consult a qualified tax advisor for your specific situation.