Bulgaria Income Tax Calculator 2026
Calculate your exact net salary in Bulgaria after Flat Income Tax (Данък върху доходите) and social security. All 1 tax brackets. Updated Q1 2026.
Your employer pays an additional лв9,460 (18.9% of gross). Total employment cost = лв59,460.
How income tax works in Bulgaria
Income tax in Bulgaria is administered by the National Revenue Agency (NRA) under Flat Income Tax (Данък върху доходите). Social security: employee ~12.78%, employer ~18.92%. BGN pegged to EUR at 1.95583.
Bulgaria uses a progressive schedule of 1 bracket: each slice of income is taxed at the rate of the band it falls in — not your highest rate applied to the whole salary. Social security (12.8% of gross) is deducted first; income tax is then applied to the remainder band-by-band.
Bulgaria pays salaries across 12 monthly instalments.
Key tax dates in Bulgaria
| Event | Date / Note |
|---|---|
| Tax year start | 1 January |
| Tax year end | 31 December |
| Filing deadline | 30 April |
| Withholding regime | Flat Income Tax (Данък върху доходите) |
Deductions and allowances
- ·Social security contributions (deductible)
- ·Charitable donations up to 5%
- ·Mortgage interest for first home
- ·Voluntary pension/health contributions
Social security: employee ~12.78%, employer ~18.92%. BGN pegged to EUR at 1.95583.
Special tax regimes
Among the lowest flat income tax rates in the EU at 10%. No special expat regimes.
Read full guide →All 1 brackets for 2026
| # | Income Range (лв) | Marginal | Effective at Top |
|---|---|---|---|
| 01 | лв0 — ∞ | 10% | — |
Source · National Revenue Agency (NRA) · Data updated Q1 2026
Frequently asked
What is the income tax rate in Bulgaria?+
Bulgaria applies progressive Flat Income Tax (Данък върху доходите) rates from 10.0% on the lowest band up to 10.0% on the highest, across 1 brackets in 2026.
How much social security do you pay in Bulgaria?+
Employees pay 12.8% of gross salary as social security. Social security: employee ~12.78%, employer ~18.92%. BGN pegged to EUR at 1.95583.
What is the Flat Income Tax (Данък върху доходите) personal allowance in Bulgaria?+
The main allowances are: Social security contributions (deductible); Charitable donations up to 5%. See §03 for the full list.
When do you file taxes in Bulgaria?+
The filing deadline in Bulgaria is 30 April. Tax year runs 1 January to 31 December.
How much take-home pay on лв12,000 gross in Bulgaria?+
On a лв12,000 gross salary the effective rate is 21.5%, leaving approximately лв9,420 net per year — about лв785 per month across 12 payments. (For reference: лв50,000 gross nets лв39,249.)
Does Bulgaria have any special tax regimes for expats?+
Among the lowest flat income tax rates in the EU at 10%. No special expat regimes.
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