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Bulgaria Income Tax Calculator

Enter your annual gross salary to estimate your Bulgarian 10% income tax, the social-security and health contributions and your take-home pay across multiple tax years.

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Tax Calculator

Bulgaria — 2026 Tax Year

2026 Tax Year

Select the tax year to view applicable rules and rates

This is an estimate. Consult a tax professional for accurate calculations.

Enter your income to calculate

Fill in your gross income and filing status, then calculate to see your tax breakdown.

How to use Bulgaria Income Tax Calculator

This Bulgaria income tax calculator estimates your personal income tax (данък върху доходите) based on your annual gross salary and the tax year you select. Choose between 2023, 2024, 2025 and 2026 — Bulgaria applies a single flat 10% rate to every lev, with no tax-free threshold, unchanged across all four years. For an employee the 10% is charged after the mandatory employee contributions — social security 10.58% and health 3.2%, 13.78% of gross combined — are deducted first, and those contributions are capped at the maximum insurable income. The calculator shows your income tax, effective rate, contributions and take-home, and explains the exact NRA ordering and the 2026 euro changeover.

  1. Select your tax year (2023, 2024, 2025, or 2026) from the dropdown.
  2. Enter your annual gross salary in Bulgarian leva (бруто salary before tax).
  3. Keep the filing status as Individual — Bulgaria has no joint household assessment.
  4. Click Calculate to see your 10% income tax, effective rate and contributions.
  5. Review the social-security and health breakdown and your estimated take-home (нето).

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How Bulgaria’s flat 10% income tax works

Bulgaria replaced progressive taxation with a single flat 10% personal income tax in 2008, and that rate — with no tax-free threshold — is unchanged for 2023, 2024, 2025 and 2026. There are no tax bands, so the same 10% applies to the first lev and the millionth lev alike. What shapes your take-home is the order of withholding: for an employee the mandatory social-security and health contributions are taken out of gross first, and the 10% income tax is then charged only on what is left. The table below shows the standard employee deductions on a BGN 30,000 annual gross salary, where the income tax (after the 13.78% contributions) works out to BGN 2,586.60 — about 8.6% of gross rather than a flat 10% of gross.

Standard employee deductions on BGN 30,000 gross (2025, below the cap)
ComponentRateOn BGN 30,000
Social security (ДОО + UPF) — employee10.58% of grossBGN 3,174.00
Health insurance (НЗОК) — employee3.2% of grossBGN 960.00
Taxable base (gross − contributions)—BGN 25,866.00
Income tax (данък върху доходите)10% of baseBGN 2,586.60
Take-home (нето)≈77.6% of grossBGN 23,279.40

Contributions, the insurable-income cap and why ordering matters

A Bulgarian employee pays 13.78% of gross in mandatory contributions: 10.58% social security (state pension ДОО, the 2nd-pillar universal pension fund, general disease and maternity, and unemployment) and 3.2% health insurance. These are withheld before income tax, so the 10% rate applies to gross minus the 13.78%. Crucially, both contributions are capped at the maximum monthly insurable income — BGN 3,400 in 2023, BGN 3,750 in 2024, and BGN 4,130 in 2025 and 2026. Earnings above the cap pay no further contributions, but the full salary is still subject to the 10% income tax. On a BGN 60,000 salary the contributions stop at the BGN 49,560 annual cap (BGN 6,829.37), the taxable base is BGN 53,170.63, the income tax is BGN 5,317.06, and the net is BGN 47,853.57.

How this calculator models your tax

To keep one shared, well-tested engine across every country, this calculator applies the flat 10% rate to your gross income rather than dynamically subtracting the capped 13.78% contributions, so the income-tax line it shows (10% of gross) is a small upper bound. The realistic NRA figure is slightly lower: the 10% is charged on gross minus the capped social-security and health contributions. Use the contributions breakdown together with the ordering described above when you need a precise нето salary, and treat the headline income-tax number as a conservative maximum. The contributions cap means the gap between the two figures shrinks for high earners, since their contributions stop at the insurable-income ceiling.

The euro changeover and what is excluded

Bulgaria adopts the euro on 1 January 2026 at the fixed rate 1.95583 BGN/EUR, so the 2026 maximum insurable income is officially EUR 2,111.64 — exactly BGN 4,130. Neither the 10% income tax nor the 13.78% contribution rate changes with the euro; for cross-year comparability this tool keeps every year in BGN and notes the conversion. The calculator also excludes the children tax relief (данъчно облекчение за деца, expanded 2022–2024), disability relief, voluntary pension/health/life insurance deductions, mortgage-interest relief for young families, donations, dividend tax (5%) and freelancer regimes — it models the standard employee case only, which covers most Bulgarian salary earners.

Worked examples

Individual, BGN 30,000, 2025

Inputs: BGN 30,000 gross/yr

Result: Contributions BGN 4,134 · 10% on BGN 25,866 base = BGN 2,586.60 tax · net BGN 23,279.40

Individual, BGN 60,000, 2025 (above cap)

Inputs: BGN 60,000 gross/yr

Result: Contributions capped BGN 6,829.37 · 10% on BGN 53,170.63 = BGN 5,317.06 tax · net BGN 47,853.57

Individual, BGN 18,000, 2025

Inputs: BGN 18,000 gross/yr

Result: Contributions BGN 2,480.40 · 10% on BGN 15,519.60 base = BGN 1,551.96 tax · net BGN 13,967.64

Glossary

Данък върху доходите
Bulgaria’s personal income tax — a flat 10% with no tax-free threshold, charged after mandatory contributions.
Плосък данък (flat tax)
Bulgaria’s single 10% rate, applied to every lev of income with no progressive brackets, in force since 2008.
Осигурителни вноски
Employee social-security contributions — 10.58% of gross (pension ДОО, 2nd-pillar UPF, disease/maternity, unemployment), withheld before income tax.
Здравна вноска (НЗОК)
The employee health-insurance contribution, 3.2% of gross, also withheld before income tax.
Максимален осигурителен доход
The maximum monthly insurable income that caps contributions — BGN 3,400 (2023), 3,750 (2024) and 4,130 (2025–2026).
Бруто / нето
Gross salary before deductions versus net (take-home) salary after social security, health and income tax.
Effective tax rate
Total tax owed divided by total income — your true average tax rate.
Marginal tax rate
The tax rate on your next lev of income; in Bulgaria it is a flat 10% at every income level.

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