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๐ง๐ฌ Bulgaria Net Salary Calculator 2025
Bulgaria's flat 10% income tax is the lowest in the EU, a deliberate policy choice since 2008 to attract foreign investment and reduce the informal economy. Total employee social contributions add another 12.4% on top, capped at BGN 49,560 per year (BGN 4,130/month). Unusually, all four SS contributions (pension, health, sick leave, and unemployment) are deductible from the taxable income, so income tax is calculated on gross minus SS. The effective total deduction for most employees lands around 20โ22% of gross, making Bulgaria one of the lowest-tax destinations for employed workers in Europe.
Bulgaria Income Tax Brackets
| Income band | Rate |
|---|---|
| ะปะฒ 0 and above | 10.00% |
Take-home pay examples
| Gross / year | Net / year | Net / month |
|---|---|---|
| ะปะฒ 20,000 | ะปะฒ 15,768 | ะปะฒ 1,314 |
| ะปะฒ 35,000 | ะปะฒ 27,594 | ะปะฒ 2,300 |
| ะปะฒ 60,000 | ะปะฒ 48,469 | ะปะฒ 4,039 |
| ะปะฒ 100,000 | ะปะฒ 84,469 | ะปะฒ 7,039 |
Employee figures only, standard deductions applied. Pension contributions, benefits in kind, and other personal factors are not included.
Frequently Asked Questions
Are social contributions deductible from income tax?
Yes. This is relatively unusual in Central/Eastern Europe. All four Bulgarian employee SS contributions (pension 7.9%, health 3.2%, sick leave 0.7%, unemployment 0.6%) are deducted from gross before the 10% income tax is applied. So income tax is effectively 10% ร (gross โ 12.4% SS), which comes out to about 8.8% of gross for most earners.
What is the SS earnings ceiling?
All four social contributions are capped at BGN 49,560/year (BGN 4,130/month in 2025). Once your cumulative earnings for the year cross that threshold, you stop paying SS for the remainder of the year. Income tax continues on all income.
What is Bulgaria's currency?
Bulgaria uses the Bulgarian lev (BGN). The lev has been pegged at a fixed rate of 1 EUR = 1.9558 BGN since 1997, one of the most stable pegs in the world. Bulgaria is committed to adopting the euro, and the peg makes currency risk essentially zero.