Social and health contributions
Employees born after 1959 pay 10.58% of gross salary for state social insurance and the universal pension fund (8.38% to the state funds and 2.2% to the second pillar), and 3.2% for health insurance, 13.78% in total. Those born before 1960 pay the same 10.58%, all to the state funds. Contributions are charged on gross pay only up to the maximum insurable income, which the 2026 budget set at 2,111.64 € a month until 31 July and 2,300 € a month from 1 August. Your employer pays 13.72% and 4.8% on top, plus the rate for work accidents of its sector.
Income tax
Bulgaria taxes employment income at a flat 10%. The base is gross salary less your own mandatory contributions, so on 1,500 € a month the tax is 10% of 1,293.30 €, 129.33 €. There is no tax-free allowance. Since 1 January 2026 salaries are paid in euro; the lev amounts in the calculator use the fixed rate of 1.95583 leva to the euro.
Tax relief for children
| Children under 18 | Off the annual tax base | Tax back, up to |
|---|---|---|
| One | 3,067.75 € | 306.78 € |
| Two | 6,135.50 € | 613.55 € |
| Three or more | 9,203.25 € | 920.33 € |
The relief comes once a year, through your main employer at the year-end tax calculation or with your annual tax return, so monthly payslips do not show it. A child with a disability adds a separate relief of 6,135.50 €, which this calculator leaves out. Parents can split the reliefs between them.
Net pay at different salaries
| Gross a month | Net a month | Deductions |
|---|---|---|
| 1,000 € | 775.98 € | 22.4% |
| 1,500 € | 1,163.97 € | 22.4% |
| 2,000 € | 1,551.96 € | 22.4% |
| 2,200 € | 1,713.55 € | 22.1% |
| 2,500 € | 1,978.38 € | 20.9% |
| 3,000 € | 2,428.38 € | 19.1% |
| 5,000 € | 4,228.38 € | 15.4% |
Without children, as a yearly average. Up to the insurance cap every salary keeps the same 77.6%. Above it, contributions stop rising and only the 10% tax applies to each extra euro, so 3,000 € a month leaves 2,438.12 € until July and 2,414.75 € from August, when the higher cap starts.
What this leaves out
Second jobs and civil contracts, which are taxed differently, the relief for people with a reduced working capacity, voluntary insurance and other reliefs claimed with the annual tax return, and sickness benefits from the National Social Security Institute. Minimum insurable incomes by sector and profession only matter for very low salaries.