Frequently asked questions

Start from the gross salary. First the employee's social and health contributions (13,78% of the insurable income) are deducted. What remains is the tax base, and the flat 10% income tax is applied to it. Gross minus contributions minus tax is the net pay that reaches your account.

They are the mandatory social and health insurance contributions — pension, supplementary pension, general sickness and maternity, unemployment, work-accident and health insurance. The employee pays 13,78% of the insurable income and the employer pays 18,92% on top of the gross. The employer share is a cost of employment and is never withheld from your net pay.

No. Bulgaria has no tax-free allowance (необлагаем минимум) for ordinary employment income. The flat 10% applies to the whole tax base — gross minus the employee's mandatory contributions — from the first euro.

Contributions are charged only up to the maximum insurable income of 2 111,64 € a month. Once the gross salary crosses that ceiling, contributions stop rising, so net pay climbs faster above it. For full-time work the floor is the minimum wage of 620,20 €.

No. The child tax relief (article 22c) is annual, not monthly. It is claimed at year-end through the employer (article 49) or on the annual tax return (article 50), and the monthly advance tax deliberately excludes it. So it is shown as a separate yearly figure, never a monthly deduction.

As a rough guide the annual tax saving is 306,78 € for one child, 613,55 € for two and 920,33 € for three or more. These follow from the relief in force for 2026 and the flat tax rate.

The 2026 minimum wage is 620,20 € a month, or 3,74 € an hour, for full-time work. It is the gross minimum — before contributions and tax — and for full-time employment it also acts as the floor of the insurable income.

Bulgaria adopted the euro on 1 January 2026 at a fixed statutory conversion rate. The 2026 statutory amounts are expressed in euro, so the calculator works in euro. A mandatory dual lev-and-euro display runs until 8 August 2026, during which many payslips show both currencies.

Every rate and amount is taken from a named primary source — PITA, the Social Insurance Code and the acts promulgated in the State Gazette — and cited where it appears. The calculator cannot know your personal circumstances, so treat the result as an estimate and check the binding amount with your employer or the National Revenue Agency.