Enter a Bulgarian salary and this calculator applies the 2026 rules: a flat 10% income tax and employee social and health contributions of 13.78%. Bulgaria adopted the euro on 1 January 2026, so all figures are in euros. There is no general personal allowance on employment income.
Income tax and employee contributions, 2026 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
Bulgaria taxes employment income at a single flat rate of 10%, whatever the salary. There are no bands and no standard allowance, so the calculation is simple. In law, the tax base is salary minus the employee's social and health contributions; this calculator applies the 10% to gross pay, so the tax shown is a slight upper bound.
Employees pay 10.58% social security and 3.2% health insurance, 13.78% in total. The contributions are charged on insurable income up to a monthly cap of €2,111.64, which is €25,339.68 a year. That cap applies for January to July 2026 and rises to €2,300 a month from 1 August 2026. The single annual cap used here stays at the lower figure, so contributions on high salaries come out slightly lower than the real second-half amount. The social security rate also varies a little by fund and work category; the standard employee share is used.
| Taxable income band | Rate |
|---|---|
| Up to €0 | 10% |
Bands apply to taxable income — what is left after any allowance.
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| €22,500 | €2,250 | €3,101 | €17,150 | 23.8% |
| €45,000 | €4,500 | €3,492 | €37,008 | 17.8% |
| €90,000 | €9,000 | €3,492 | €77,508 | 13.9% |
| €179,500 | €17,950 | €3,492 | €158,058 | 11.9% |
On €45,000 a year, take-home pay in Bulgaria is €37,008 — about €3,084 a month — after €4,500 in income tax and €3,492 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| Social security contributions | 10.58% | First €0 | €25,340 |
| Health insurance | 3.2% | First €0 | €25,340 |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
The same salary under both tax systems, worked through at several income levels.
Compare them →Run Bulgaria against any of the 111 countries on the homepage calculator, on one salary.
Open the comparison calculator →