Bulgarian tax tables 2026

Personal income tax (данък върху доходите на физическите лица, art. 48)

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.

Source: 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) · retrieved 2026-11-11

Child tax reliefs 2026 (State Budget Act 2026, § 3)

Basis: Euro amounts for the 2026 tax year

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.

Source: 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 · retrieved 2026-11-11

Employee social and health insurance (born after 31 December 1959)

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)

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.

Source: 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 · retrieved 2026-11-11

Minimum and maximum monthly insurable income 2026

Basis: Euro per month

The amounts to 31 July are the 2025 amounts converted to euro, applied until the 2026 budget acts were adopted in July 2026.

Source: 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 · retrieved 2026-11-11

Employer social and health insurance

Basis: Gross monthly pay, up to the maximum monthly insurable income

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)).

Source: 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 · retrieved 2026-11-11

Minimum wage (минимална работна заплата)

Set by Council of Ministers decree for a full working month (Decree No. 243 of 13 November 2025).

Source: Държавен вестник, бр. 98 от 18.11.2025: Постановление № 243 от 13 ноември 2025 г. за определяне размера на минималната работна заплата за страната · retrieved 2026-11-11

Currency: the euro from 1 January 2026

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.

Source: Ministry of Finance, official euro changeover site (evroto.bg): Въпроси и отговори за гражданите · retrieved 2026-11-11

Self-employed (self-insured) social and health insurance

Basis: Chosen monthly insurable income, paid in advance; final income set from the annual tax return

Freelancers, sole traders, partners working in their company and registered farmers pay all contributions themselves; no unemployment contribution is due.

Source: 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) · retrieved 2026-11-11

VAT registration threshold (Закон за данък върху добавената стойност, art. 96)

From 1 January 2026 (previously BGN 166,000). Register within 7 days of exceeding the threshold.

Source: 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 · retrieved 2026-11-11

Freelancers, the self-employed and new residents

Self-insured persons register their activity with the National Revenue Agency within 7 days and declare their final income with the annual tax return.

Source: 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) · retrieved 2026-11-11

Self-employed tax items under review

These figures are still being checked against the official source.

Read in the 2008 amendment of the Personal Income Taxes Act; the consolidated 2026 text on the National Revenue Agency site could not be opened.

Source: 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; § 35: art. 48 (2); in force from 1 January 2008) · retrieved 2026-11-11