{"country":"bulgaria","countryName":"Bulgaria","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"EUR","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"unverified","underReview":["freelance-review"],"dataVerified":true,"sections":[{"id":"income-tax","title":"Personal income tax (данък върху доходите на физическите лица, art. 48)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":null,"rate":0.1}],"source":{"title":"Държавен вестник, бр. 113 от 28.12.2007: Закон за изменение и допълнение на Закона за данъците върху доходите на физическите лица (§ 29 and § 35: art. 42 and art. 48; in force from 1 January 2008)","url":"https://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=4611","retrievedAt":"2026-11-11","effectiveFrom":"2008-01-01","effectiveTo":null},"verified":true,"basis":"Annual tax base (monthly tax base for salaries): gross income less the employee's social and health insurance and the reliefs","note":"A flat 10% applies to the total annual tax base (art. 17). On salaries the employer withholds 10% of the monthly tax base each month. Sole traders (see the items under review) and the final taxes on investment income have their own rates."},{"id":"child-relief","title":"Child tax reliefs 2026 (State Budget Act 2026, § 3)","group":"income-tax","kind":"values","rows":[{"label":"One child under 18: reduction of the annual tax base","value":3067.75,"unit":"money"},{"label":"Two children under 18: reduction of the annual tax base","value":6135.5,"unit":"money"},{"label":"Three or more children under 18: reduction of the annual tax base","value":9203.25,"unit":"money"},{"label":"Child with a disability of 50% or more: reduction of the annual tax base","value":6135.5,"unit":"money","note":"in addition to the relief for children"},{"label":"Through the employer: monthly reduction of the tax base, one child","value":255.65,"unit":"money"},{"label":"Through the employer: monthly reduction of the tax base, two children","value":511.29,"unit":"money"},{"label":"Through the employer: monthly reduction of the tax base, three or more children","value":766.94,"unit":"money"},{"label":"Through the employer: monthly reduction of the tax base, child with a disability","value":511.29,"unit":"money"},{"label":"Quarterly advance tax (self-employed): reduction of up to, one child","value":76.69,"unit":"money"},{"label":"Quarterly advance tax (self-employed): reduction of up to, two children","value":153.39,"unit":"money"},{"label":"Quarterly advance tax (self-employed): reduction of up to, three or more children","value":230.08,"unit":"money"},{"label":"Quarterly advance tax (self-employed): reduction of up to, child with a disability","value":153.39,"unit":"money"}],"source":{"title":"Държавен вестник, бр. 69 от 31.07.2026: Закон за държавния бюджет на Република България за 2026 г., § 3 of the transitional and final provisions","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=847364&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Euro amounts for the 2026 tax year","note":"One parent (or foster parent, relative) claims the relief, in the annual return or, by a one-off written declaration, monthly through one employer. The monthly amounts are one twelfth of the annual reliefs."},{"id":"social-employee","title":"Employee social and health insurance (born after 31 December 1959)","group":"employee","kind":"values","rows":[{"label":"Pension (fund Pensions)","value":0.0658,"unit":"rate"},{"label":"Universal pension fund (funded tier)","value":0.022,"unit":"rate","source":{"title":"NSSI (НОИ): Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 157 (1) and (3)","url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2016-01-01","effectiveTo":null}},{"label":"General sickness and maternity","value":0.014,"unit":"rate","source":{"title":"NSSI (НОИ): Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 6 (1) items 5-6 and (3) item 7","url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2009-01-01","effectiveTo":null}},{"label":"Unemployment","value":0.004,"unit":"rate","source":{"title":"NSSI (НОИ): Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 6 (1) items 5-6 and (3) item 7","url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2009-01-01","effectiveTo":null}},{"label":"Health insurance","value":0.032,"unit":"rate","source":{"title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на Националната здравноосигурителна каса за 2026 г., art. 2; Закон за здравното осигуряване art. 40 (1) item 1 (NHIF consolidated text, last amendment ДВ бр. 68/2026)","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Total employee contributions","value":0.1378,"unit":"rate"},{"label":"Born before 1 January 1960: pension (fund Pensions, no universal fund)","value":0.0878,"unit":"rate","note":"total employee contributions 13.78%"}],"source":{"title":"NSSI (НОИ): Social Insurance Code (Кодекс за социално осигуряване), English text published by the National Social Security Institute (amendments to SG 105/2018), art. 6 (1) and (3); confirmed by Държавен вестник, бр. 68 от 28.07.2026, State Social Security Budget Act 2026, § 6","url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2018-01-01","effectiveTo":null},"verified":true,"basis":"Gross monthly pay, from the minimum insurable income up to the maximum insurable income (€2,111.64 to 31 July, €2,300 from 1 August 2026)","note":"The employer withholds the employee's share. Pension, sickness, unemployment and health contributions are split between employer and employee; the employee's contributions are deducted before the income tax is computed."},{"id":"social-employer","title":"Employer social and health insurance","group":"employer","kind":"values","rows":[{"label":"Pension (fund Pensions), employees born after 31 December 1959","value":0.0822,"unit":"rate"},{"label":"Universal pension fund (funded tier)","value":0.028,"unit":"rate","source":{"title":"NSSI (НОИ): Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 157 (1) and (3)","url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2016-01-01","effectiveTo":null}},{"label":"General sickness and maternity","value":0.021,"unit":"rate","source":{"title":"NSSI (НОИ): Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 6 (1) items 5-6 and (3) item 7","url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2009-01-01","effectiveTo":null}},{"label":"Unemployment","value":0.006,"unit":"rate","source":{"title":"NSSI (НОИ): Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 6 (1) items 5-6 and (3) item 7","url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2009-01-01","effectiveTo":null}},{"label":"Health insurance","value":0.048,"unit":"rate","source":{"title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на Националната здравноосигурителна каса за 2026 г., art. 2; Закон за здравното осигуряване art. 40 (1) item 1 (NHIF consolidated text, last amendment ДВ бр. 68/2026)","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Total employer contributions before labour accident insurance","value":0.1852,"unit":"rate"},{"label":"Labour accident and occupational disease: lowest rate","value":0.004,"unit":"rate","source":{"title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на държавното обществено осигуряване за 2026 г., art. 14 and annexes 2 and 2A","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Labour accident and occupational disease: highest rate","value":0.011,"unit":"rate","source":{"title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на държавното обществено осигуряване за 2026 г., art. 14 and annexes 2 and 2A","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Employees born before 1 January 1960: pension (fund Pensions)","value":0.1102,"unit":"rate","note":"total before labour accident insurance 18.52%"},{"label":"Guaranteed Receivables Fund contribution","value":"None in 2026: no contributions are due","unit":"text","source":{"title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на държавното обществено осигуряване за 2026 г., art. 15 (1)","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"status":"not_applicable"},{"label":"Teachers' Pension Fund (teachers only)","value":0.043,"unit":"rate","source":{"title":"NSSI (НОИ): Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 6 (7)","url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2016-01-01","effectiveTo":null}}],"source":{"title":"NSSI (НОИ): Social Insurance Code (Кодекс за социално осигуряване), English text published by the National Social Security Institute (amendments to SG 105/2018), art. 6 (1) and (3); confirmed by Държавен вестник, бр. 68 от 28.07.2026, State Social Security Budget Act 2026, § 6","url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2018-01-01","effectiveTo":null},"verified":true,"basis":"Gross monthly pay, up to the maximum monthly insurable income","note":"The labour accident rate depends on the employer's main economic activity (State Social Security Budget Act 2026, annexes 2 and 2A, 0.4% to 1.1%; seven activities changed rate on 1 August). From 1 August 2026 civil servants, judges and some other public employees also pay an employee share (KSO art. 6 (5a))."},{"id":"insurable-income","title":"Minimum and maximum monthly insurable income 2026","group":"employee","kind":"values","rows":[{"label":"Maximum monthly insurable income, 1 January to 31 July 2026","value":2111.64,"unit":"money"},{"label":"Maximum monthly insurable income, 1 August to 31 December 2026","value":2300,"unit":"money"},{"label":"Minimum monthly insurable income for the self-insured, 1 January to 31 July 2026","value":550.66,"unit":"money"},{"label":"Minimum monthly insurable income for the self-insured, 1 August to 31 December 2026","value":620.2,"unit":"money"},{"label":"Minimum monthly insurable income for employees","value":"Set by economic activity and qualification group (annexes 1 and 1A to the Budget Act); where none is set, the minimum wage","unit":"text"}],"source":{"title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на държавното обществено осигуряване за 2026 г., art. 9; NSSI pages on insuring employees and the self-insured","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Euro per month","note":"The amounts to 31 July are the 2025 amounts converted to euro, applied until the 2026 budget acts were adopted in July 2026."},{"id":"minimum-wage","title":"Minimum wage (минимална работна заплата)","group":"employer","kind":"values","rows":[{"label":"Minimum monthly wage from 1 January 2026","value":620.2,"unit":"money","note":"BGN 1,213"},{"label":"Minimum hourly wage from 1 January 2026","value":3.74,"unit":"money","note":"BGN 7.31; 8-hour day, 5-day week"},{"label":"Minimum wage from 1 January 2027","value":"Not set on 11 November 2026 (a draft decree proposes €660 a month and €3.98 an hour)","unit":"text"}],"source":{"title":"Държавен вестник, бр. 98 от 18.11.2025: Постановление № 243 от 13 ноември 2025 г. за определяне размера на минималната работна заплата за страната","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=789780&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"note":"Set by Council of Ministers decree for a full working month (Decree No. 243 of 13 November 2025)."},{"id":"currency","title":"Currency: the euro from 1 January 2026","group":"other","kind":"values","rows":[{"label":"Currency of the 2026 figures","value":"Euro (EUR)","unit":"text"},{"label":"Fixed conversion rate: Bulgarian lev per euro","value":1.95583,"unit":"number"},{"label":"Dual circulation","value":"Lev and euro were both legal tender in January 2026","unit":"text"}],"source":{"title":"Ministry of Finance, official euro changeover site (evroto.bg): Въпроси и отговори за гражданите","url":"https://evroto.bg/bg/euro/citizens/faq","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"note":"Bulgaria joined the euro area on 1 January 2026; amounts set in leva before then were converted at the fixed rate and rounded to the cent."},{"id":"self-insured","title":"Self-employed (self-insured) social and health insurance","group":"other","kind":"values","rows":[{"label":"Pension (fund Pensions), born after 31 December 1959","value":0.148,"unit":"rate"},{"label":"Universal pension fund","value":0.05,"unit":"rate"},{"label":"General sickness and maternity (optional)","value":0.035,"unit":"rate"},{"label":"Health insurance","value":0.08,"unit":"rate"},{"label":"Total with sickness and maternity cover","value":0.313,"unit":"rate"},{"label":"Total without sickness and maternity cover","value":0.278,"unit":"rate"},{"label":"Pension (fund Pensions), born before 1 January 1960","value":0.198,"unit":"rate","note":"no universal fund"},{"label":"Minimum monthly insurable income, 1 January to 31 July 2026","value":550.66,"unit":"money","source":{"title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на държавното обществено осигуряване за 2026 г., art. 9; NSSI pages on insuring employees and the self-insured","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Minimum monthly insurable income, 1 August to 31 December 2026","value":620.2,"unit":"money","source":{"title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на държавното обществено осигуряване за 2026 г., art. 9; NSSI pages on insuring employees and the self-insured","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Maximum monthly insurable income from 1 August 2026","value":2300,"unit":"money","note":"€2,111.64 to 31 July","source":{"title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на държавното обществено осигуряване за 2026 г., art. 9; NSSI pages on insuring employees and the self-insured","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"NSSI (НОИ): Осигуряване на самоосигуряващите се лица; Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 6 and 157; Закон за здравното осигуряване art. 40 (1) item 2 (NHIF consolidated text)","url":"https://www.nssi.bg/samoosiguryavashti-se-lica/osiguriavane-samoosiguriavashti-lica/","retrievedAt":"2026-11-11","effectiveFrom":"2018-01-01","effectiveTo":null},"verified":true,"basis":"Chosen monthly insurable income, paid in advance; final income set from the annual tax return","note":"Freelancers, sole traders, partners working in their company and registered farmers pay all contributions themselves; no unemployment contribution is due."},{"id":"vat","title":"VAT registration threshold (Закон за данък върху добавената стойност, art. 96)","group":"other","kind":"values","rows":[{"label":"Compulsory VAT registration: annual turnover in Bulgaria above","value":51130,"unit":"money"},{"label":"EU small-business scheme from another member state: annual EU turnover limit","value":100000,"unit":"money"}],"source":{"title":"Държавен вестник, бр. 115 от 30.12.2025: Закон за изменение и допълнение на Закона за данък върху добавената стойност, § 16 (new art. 96) and § 69","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=799443&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"note":"From 1 January 2026 (previously BGN 166,000). Register within 7 days of exceeding the threshold."},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Income tax on freelance and self-employed income","value":0.1,"unit":"rate","note":"on the annual tax base after the statutory expense deduction and the self-insured contributions","source":{"title":"Държавен вестник, бр. 113 от 28.12.2007: Закон за изменение и допълнение на Закона за данъците върху доходите на физическите лица (§ 29 and § 35: art. 42 and art. 48; in force from 1 January 2008)","url":"https://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=4611","retrievedAt":"2026-11-11","effectiveFrom":"2008-01-01","effectiveTo":null}},{"label":"Self-insured contributions, born after 1959, with sickness cover","value":0.313,"unit":"rate"},{"label":"Minimum monthly insurable income for the self-insured from 1 August 2026","value":620.2,"unit":"money","note":"€550.66 to 31 July","source":{"title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на държавното обществено осигуряване за 2026 г., art. 9; NSSI pages on insuring employees and the self-insured","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"VAT registration threshold (annual turnover)","value":51130,"unit":"money","source":{"title":"Държавен вестник, бр. 115 от 30.12.2025: Закон за изменение и допълнение на Закона за данък върху добавената стойност, § 16 (new art. 96) and § 69","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=799443&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Digital-nomad residence permit (дигитален номад, Foreigners Act art. 24с)","value":"Remote workers employed by, or owning over 25% of, a company outside the EU, EEA and Switzerland, or providing remote IT-based services for at least a year, with no work for clients in Bulgaria; long-term residence permit valid 1 year, renewable once (2 years in total)","unit":"text","source":{"title":"Държавен вестник, бр. 52 от 27.06.2025: Закон за изменение и допълнение на Закона за чужденците в Република България (§ 17: art. 24с; art. 24 (1) item 23; § 1 item 36 of the additional provisions)","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=753462&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Digital-nomad permit: income requirement","value":"Average annual gross income in the previous calendar year of at least 50 Bulgarian minimum monthly wages","unit":"text","source":{"title":"Държавен вестник, бр. 52 от 27.06.2025: Закон за изменение и допълнение на Закона за чужденците в Република България (§ 17: art. 24с; art. 24 (1) item 23; § 1 item 36 of the additional provisions)","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=753462&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Digital-nomad permit: tax consequence","value":"No special rule in the Foreigners Act: tax residence and the flat 10% income tax follow the general rules","unit":"text","source":{"title":"Държавен вестник, бр. 52 от 27.06.2025: Закон за изменение и допълнение на Закона за чужденците в Република България (§ 17: art. 24с; art. 24 (1) item 23; § 1 item 36 of the additional provisions)","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=753462&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Where to apply","value":"The Migration Directorate of the Ministry of Interior (дирекция „Миграция“) and its regional units","unit":"text","source":{"title":"Държавен вестник, бр. 52 от 27.06.2025: Закон за изменение и допълнение на Закона за чужденците в Република България (§ 17: art. 24с; art. 24 (1) item 23; § 1 item 36 of the additional provisions)","url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=753462&allowCache=true&openDirectly=false","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Inbound or expat tax regime","value":"See the self-employed items under review below","unit":"text"}],"source":{"title":"NSSI (НОИ): Осигуряване на самоосигуряващите се лица; Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 6 and 157; Закон за здравното осигуряване art. 40 (1) item 2 (NHIF consolidated text)","url":"https://www.nssi.bg/samoosiguryavashti-se-lica/osiguriavane-samoosiguriavashti-lica/","retrievedAt":"2026-11-11","effectiveFrom":"2018-01-01","effectiveTo":null},"verified":true,"note":"Self-insured persons register their activity with the National Revenue Agency within 7 days and declare their final income with the annual tax return."},{"id":"freelance-review","title":"Self-employed tax items under review","group":"other","kind":"values","rows":[{"label":"Sole trader (едноличен търговец): income tax rate","value":0.15,"unit":"rate"},{"label":"Statutory expense deduction for liberal professions and non-employment contracts","value":0.25,"unit":"rate","note":"deducted from gross receipts before the 10% tax"},{"label":"Inbound or expat tax regime","value":"None found: residents are taxed on worldwide income at the flat 10%","unit":"text"}],"source":{"title":"Държавен вестник, бр. 113 от 28.12.2007: Закон за изменение и допълнение на Закона за данъците върху доходите на физическите лица (§ 18: art. 29; 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Pension, sickness, unemployment and health contributions are split between employer and employee; the employee's contributions are deducted before the income tax is computed.","tax_year":"2026","effective_from":"2018-01-01","effective_to":null,"source_title":"NSSI (НОИ): Social Insurance Code (Кодекс за социално осигуряване), English text published by the National Social Security Institute (amendments to SG 105/2018), art. 6 (1) and (3); confirmed by Държавен вестник, бр. 68 от 28.07.2026, State Social Security Budget Act 2026, § 6","source_url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrieved_at":"2026-11-11","status":"verified","label":"Pension (fund Pensions)","from":null,"to":null,"rate":0.0658,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Employee social and health insurance (born after 31 December 1959)","group":"employee","basis":"Gross monthly pay, from the minimum insurable income up to the maximum insurable income (€2,111.64 to 31 July, €2,300 from 1 August 2026)","note":"The employer withholds the employee's share. Pension, sickness, unemployment and health contributions are split between employer and employee; the employee's contributions are deducted before the income tax is computed.","tax_year":"2026","effective_from":"2016-01-01","effective_to":null,"source_title":"NSSI (НОИ): Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 157 (1) and (3)","source_url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrieved_at":"2026-11-11","status":"verified","label":"Universal pension fund (funded tier)","from":null,"to":null,"rate":0.022,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Employee social and health insurance (born after 31 December 1959)","group":"employee","basis":"Gross monthly pay, from the minimum insurable income up to the maximum insurable income (€2,111.64 to 31 July, €2,300 from 1 August 2026)","note":"The employer withholds the employee's share. Pension, sickness, unemployment and health contributions are split between employer and employee; the employee's contributions are deducted before the income tax is computed.","tax_year":"2026","effective_from":"2009-01-01","effective_to":null,"source_title":"NSSI (НОИ): Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 6 (1) items 5-6 and (3) item 7","source_url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrieved_at":"2026-11-11","status":"verified","label":"General sickness and maternity","from":null,"to":null,"rate":0.014,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Employee social and health insurance (born after 31 December 1959)","group":"employee","basis":"Gross monthly pay, from the minimum insurable income up to the maximum insurable income (€2,111.64 to 31 July, €2,300 from 1 August 2026)","note":"The employer withholds the employee's share. Pension, sickness, unemployment and health contributions are split between employer and employee; the employee's contributions are deducted before the income tax is computed.","tax_year":"2026","effective_from":"2009-01-01","effective_to":null,"source_title":"NSSI (НОИ): Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 6 (1) items 5-6 and (3) item 7","source_url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrieved_at":"2026-11-11","status":"verified","label":"Unemployment","from":null,"to":null,"rate":0.004,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Employee social and health insurance (born after 31 December 1959)","group":"employee","basis":"Gross monthly pay, from the minimum insurable income up to the maximum insurable income (€2,111.64 to 31 July, €2,300 from 1 August 2026)","note":"The employer withholds the employee's share. Pension, sickness, unemployment and health contributions are split between employer and employee; the employee's contributions are deducted before the income tax is computed.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на Националната здравноосигурителна каса за 2026 г., art. 2; Закон за здравното осигуряване art. 40 (1) item 1 (NHIF consolidated text, last amendment ДВ бр. 68/2026)","source_url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrieved_at":"2026-11-11","status":"verified","label":"Health insurance","from":null,"to":null,"rate":0.032,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Employee social and health insurance (born after 31 December 1959)","group":"employee","basis":"Gross monthly pay, from the minimum insurable income up to the maximum insurable income (€2,111.64 to 31 July, €2,300 from 1 August 2026)","note":"The employer withholds the employee's share. Pension, sickness, unemployment and health contributions are split between employer and employee; the employee's contributions are deducted before the income tax is computed.","tax_year":"2026","effective_from":"2018-01-01","effective_to":null,"source_title":"NSSI (НОИ): Social Insurance Code (Кодекс за социално осигуряване), English text published by the National Social Security Institute (amendments to SG 105/2018), art. 6 (1) and (3); confirmed by Държавен вестник, бр. 68 от 28.07.2026, State Social Security Budget Act 2026, § 6","source_url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrieved_at":"2026-11-11","status":"verified","label":"Total employee contributions","from":null,"to":null,"rate":0.1378,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Employee social and health insurance (born after 31 December 1959)","group":"employee","basis":"Gross monthly pay, from the minimum insurable income up to the maximum insurable income (€2,111.64 to 31 July, €2,300 from 1 August 2026)","note":"total employee contributions 13.78%","tax_year":"2026","effective_from":"2018-01-01","effective_to":null,"source_title":"NSSI (НОИ): Social Insurance Code (Кодекс за социално осигуряване), English text published by the National Social Security Institute (amendments to SG 105/2018), art. 6 (1) and (3); confirmed by Държавен вестник, бр. 68 от 28.07.2026, State Social Security Budget Act 2026, § 6","source_url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrieved_at":"2026-11-11","status":"verified","label":"Born before 1 January 1960: pension (fund Pensions, no universal fund)","from":null,"to":null,"rate":0.0878,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer social and health insurance","group":"employer","basis":"Gross monthly pay, up to the maximum monthly insurable income","note":"The labour accident rate depends on the employer's main economic activity (State Social Security Budget Act 2026, annexes 2 and 2A, 0.4% to 1.1%; seven activities changed rate on 1 August). 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From 1 August 2026 civil servants, judges and some other public employees also pay an employee share (KSO art. 6 (5a)).","tax_year":"2026","effective_from":"2009-01-01","effective_to":null,"source_title":"NSSI (НОИ): Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 6 (1) items 5-6 and (3) item 7","source_url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrieved_at":"2026-11-11","status":"verified","label":"General sickness and maternity","from":null,"to":null,"rate":0.021,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer social and health insurance","group":"employer","basis":"Gross monthly pay, up to the maximum monthly insurable income","note":"The labour accident rate depends on the employer's main economic activity (State Social Security Budget Act 2026, annexes 2 and 2A, 0.4% to 1.1%; seven activities changed rate on 1 August). From 1 August 2026 civil servants, judges and some other public employees also pay an employee share (KSO art. 6 (5a)).","tax_year":"2026","effective_from":"2009-01-01","effective_to":null,"source_title":"NSSI (НОИ): Social Insurance Code, English text published by the NSSI (amendments to SG 105/2018), art. 6 (1) items 5-6 and (3) item 7","source_url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrieved_at":"2026-11-11","status":"verified","label":"Unemployment","from":null,"to":null,"rate":0.006,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer social and health insurance","group":"employer","basis":"Gross monthly pay, up to the maximum monthly insurable income","note":"The labour accident rate depends on the employer's main economic activity (State Social Security Budget Act 2026, annexes 2 and 2A, 0.4% to 1.1%; seven activities changed rate on 1 August). 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From 1 August 2026 civil servants, judges and some other public employees also pay an employee share (KSO art. 6 (5a)).","tax_year":"2026","effective_from":"2018-01-01","effective_to":null,"source_title":"NSSI (НОИ): Social Insurance Code (Кодекс за социално осигуряване), English text published by the National Social Security Institute (amendments to SG 105/2018), art. 6 (1) and (3); confirmed by Държавен вестник, бр. 68 от 28.07.2026, State Social Security Budget Act 2026, § 6","source_url":"https://www.nssi.bg/wp-content/uploads/SIC_2019.pdf","retrieved_at":"2026-11-11","status":"verified","label":"Total employer contributions before labour accident insurance","from":null,"to":null,"rate":0.1852,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer social and health insurance","group":"employer","basis":"Gross monthly pay, up to the maximum monthly insurable income","note":"The labour accident rate depends on the employer's main economic activity (State Social Security Budget Act 2026, annexes 2 and 2A, 0.4% to 1.1%; seven activities changed rate on 1 August). From 1 August 2026 civil servants, judges and some other public employees also pay an employee share (KSO art. 6 (5a)).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на държавното обществено осигуряване за 2026 г., art. 14 and annexes 2 and 2A","source_url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrieved_at":"2026-11-11","status":"verified","label":"Labour accident and occupational disease: lowest rate","from":null,"to":null,"rate":0.004,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer social and health insurance","group":"employer","basis":"Gross monthly pay, up to the maximum monthly insurable income","note":"The labour accident rate depends on the employer's main economic activity (State Social Security Budget Act 2026, annexes 2 and 2A, 0.4% to 1.1%; seven activities changed rate on 1 August). 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NSSI pages on insuring employees and the self-insured","source_url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrieved_at":"2026-11-11","status":"verified","label":"Maximum monthly insurable income, 1 January to 31 July 2026","from":null,"to":null,"rate":null,"value":2111.64,"unit":"money"},{"section_id":"insurable-income","section":"Minimum and maximum monthly insurable income 2026","group":"employee","basis":"Euro per month","note":"The amounts to 31 July are the 2025 amounts converted to euro, applied until the 2026 budget acts were adopted in July 2026.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на държавното обществено осигуряване за 2026 г., art. 9; NSSI pages on insuring employees and the self-insured","source_url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrieved_at":"2026-11-11","status":"verified","label":"Maximum monthly insurable income, 1 August to 31 December 2026","from":null,"to":null,"rate":null,"value":2300,"unit":"money"},{"section_id":"insurable-income","section":"Minimum and maximum monthly insurable income 2026","group":"employee","basis":"Euro per month","note":"The amounts to 31 July are the 2025 amounts converted to euro, applied until the 2026 budget acts were adopted in July 2026.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на държавното обществено осигуряване за 2026 г., art. 9; NSSI pages on insuring employees and the self-insured","source_url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrieved_at":"2026-11-11","status":"verified","label":"Minimum monthly insurable income for the self-insured, 1 January to 31 July 2026","from":null,"to":null,"rate":null,"value":550.66,"unit":"money"},{"section_id":"insurable-income","section":"Minimum and maximum monthly insurable income 2026","group":"employee","basis":"Euro per month","note":"The amounts to 31 July are the 2025 amounts converted to euro, applied until the 2026 budget acts were adopted in July 2026.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на държавното обществено осигуряване за 2026 г., art. 9; NSSI pages on insuring employees and the self-insured","source_url":"https://dv.parliament.bg/DVWeb/fileUploadShowing.jsp?idFileAtt=845985&allowCache=true&openDirectly=false","retrieved_at":"2026-11-11","status":"verified","label":"Minimum monthly insurable income for the self-insured, 1 August to 31 December 2026","from":null,"to":null,"rate":null,"value":620.2,"unit":"money"},{"section_id":"insurable-income","section":"Minimum and maximum monthly insurable income 2026","group":"employee","basis":"Euro per month","note":"The amounts to 31 July are the 2025 amounts converted to euro, applied until the 2026 budget acts were adopted in July 2026.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Държавен вестник, бр. 68 от 28.07.2026: Закон за бюджета на държавното обществено осигуряване за 2026 г., art. 9; 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