Calculate monthly gross and net salary, taxes and contributions in Bulgaria
Enter gross or net salary to calculate
Employee-paid contributions:
Employer-paid contributions:
The salary calculator computes net salary from gross (and vice versa) for employment contracts in Bulgaria. It accounts for all mandatory social security contributions and income tax at current 2026 rates.
Enter the monthly gross salary in the "Gross Salary" field or use the slider. The minimum wage for 2026 is BGN 1,077, and the maximum insurable income is BGN 3,750.
If you only know your net salary, enter it in the "Net Salary" field and the calculator will compute the gross amount.
Choose the calculation year from the dropdown menu. Insurance thresholds and rates change annually.
The calculator automatically displays: employee and employer contributions, income tax, and total cost to the employer.
Add additional salary levels for comparison to see how different gross salaries affect net income.
The calculator does not account for tax reliefs (for children, disabilities, etc.). For those, use the corresponding tax relief calculators.
The calculation follows the procedure for determining net salary under Bulgarian law. Gross salary is reduced sequentially by social security contributions and income tax.
Includes SSC (pension 6.58% + supplementary 2.2% + unemployment 0.4% + sickness 1.4%) and health insurance (3.2%). Contributions are calculated on amounts up to the maximum insurable income (BGN 3,750 for 2026).
Source: Social Security Code Art. 6, Health Insurance Act Art. 40
The tax base is the gross salary after deducting social contributions. The flat rate of 10% applies to all employment income.
Source: Personal Income Tax Act Art. 42
The final amount the employee receives in their bank account. For a gross salary of BGN 2,500, the net is approximately BGN 1,955.
Below are sample calculations for typical salary levels in Bulgaria for 2026.
A full-time employee at the minimum wage of BGN 1,077 gross.
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At minimum wage, the employee receives about 77.6% of gross pay, while the total employer cost is ~18.3% above gross salary.
An employee with a gross salary of BGN 2,300, close to the national average.
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At the average salary, net income is about 77.6% of gross. The employer pays an additional 18.5% in contributions on top of the gross salary.
A specialist earning BGN 5,000 gross — above the maximum insurable income of BGN 3,750.
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Contributions are capped at the BGN 3,750 ceiling. For salaries above this threshold, the effective contribution burden decreases, making higher salaries more tax-efficient.
Net salary is calculated by deducting from gross salary:
The taxable base is gross salary minus insurance contributions. The total tax burden is about 30-35% of gross salary.
For 2026, the insurance thresholds are:
Contributions are calculated on income within this range. If salary is below the minimum threshold, contributions are paid on the minimum threshold. If above the maximum, contributions are calculated only up to the maximum threshold.
In Bulgaria, net salary typically represents:
For higher salaries, the percentage increases because contributions are calculated only up to the maximum threshold, while the 10% tax is paid on the entire taxable base.
The employer pays not only the gross salary, but also additional contributions:
Total employer costs are about 118-125% of gross salary, depending on insurance thresholds.
Since 2008, Bulgaria has applied a flat tax of 10% on total income.
Key features:
Yes, the calculator supports bidirectional calculation. Enter your desired net salary in the corresponding field and the calculator will automatically calculate the required gross salary, taking into account all contributions and taxes.
The largest part of contributions. Forms the future pension in the State Social Insurance.
Provides access to free healthcare through the NHIF.
An investment pension fund managed by private pension companies. Mandatory for those born after 1959.
Provides unemployment benefits through the Employment Agency.
Covers sick leave and maternity/paternity leave.
The minimum wage for 2026 is 602 (gross monthly salary).
The employer cannot pay less than this amount to full-time employees. The minimum wage is updated annually by the Council of Ministers.
For part-time work, the minimum wage is calculated proportionally to hours worked.
Bonuses and premiums (including 13th salary) are taxed the same way as regular salary:
If the salary and bonus in a given month exceed the maximum insurance threshold, contributions are paid only up to the threshold, but the 10% tax is calculated on the entire amount.
Taxed the same way as regular salary - with contributions and tax.
Employment contract (Labor contract):
Civil contract (GPD/Service contract):
You are required to file an annual tax declaration if:
The deadline for filing is April 30 of the following year. If you have only income from one employer below 12,000 EUR, it is not mandatory to file a declaration.
You can receive tax reliefs for:
Reliefs are deducted from taxable income, resulting in a tax refund when filing an annual tax declaration.
For part-time work (half-time, 4 hours, etc.):
Standard working time in Bulgaria is 8 hours per day, 40 hours per week.
There are three main salary levels:
Many employers talk about gross salary, but employees receive net. To find out how much you will actually receive, use this calculator.
These calculations are for informational purposes only and do not constitute financial, tax, or legal advice. Consult a qualified professional for your specific situation.