Bulgaria Salary Calculator 2026
Work out your net salary from gross (or gross from net) in euro, with social contributions, income tax and child relief.
Income Tax 2026
Employee Contributions 2026
Thresholds 2026
How is net pay calculated in Bulgaria?
Since 1 January 2026 salaries in Bulgaria are agreed and paid in euro (fixed rate 1 € = 1.95583 лв.), but the calculation itself has not changed: the employer withholds the employee's social contributions and 10% income tax from gross pay and pays them to the National Revenue Agency (НАП), which also collects contributions on behalf of the National Social Security Institute (НОИ) and the National Health Insurance Fund (НЗОК).
Employee social contributions
An employee born after 31 December 1959 pays 13.78% of insurable income in total:
- ДОО – state pension fund (НОИ): 6.58%
- ДЗПО – universal pension fund (second pillar): 2.2%
- ОЗМ – sickness and maternity: 1.4%
- Unemployment: 0.4%
- Health insurance (НЗОК): 3.2%
People born before 1960 are not in the ДЗПО scheme and pay 8.78% to ДОО instead, so the total is still 13.78%. Contributions are charged on no more than the maximum insurable income – 2,111.64 € until 31 July and 2,300 € from 1 August 2026. Above that ceiling only income tax is due.
Income tax
Income tax (данък общ доход) is a flat 10% of gross pay minus social contributions. There is no tax-free allowance, so even the minimum wage of 620.20 € is taxed, leaving 481.27 € net. Parents can reduce the tax base through their employer by 255.65 € a month for one child, 511.29 € for two and 766.94 € for three or more children, plus 511.29 € for a child with a disability.
What the employer pays
On the same insurable income the employer pays a further 19.02% to 19.72%: 8.22% to ДОО (11.02% for people born before 1960, with no ДЗПО), 2.8% ДЗПО, 2.1% sickness and maternity, 0.6% unemployment, 4.8% health insurance, 0.1% to the guaranteed receivables fund (ГВРС) and 0.4–1.1% for work accidents, depending on the business activity.
Example: 1,450 € gross
- Employee social contributions (13.78%): 199.81 €
- Tax base: 1,250.19 €
- Income tax (10%): 125.02 €
- Net salary: 1,125.17 €
That is roughly the national average gross wage – 1,444 € in the second quarter of 2026, according to the National Statistical Institute (НСИ).
What the calculator does not cover
The calculation is for a full month under an employment contract with a single employer. It does not include sick leave and maternity pay, the minimum insurable incomes set by occupation, other income or the annual tax reconciliation, or the tax reliefs for people with reduced working capacity and for young families.
Frequently Asked Questions
What is ДЗПО (DZPO) and who pays it?
ДЗПО (supplementary mandatory pension insurance) is a second-pillar contribution to a universal pension fund, paid for people born after 31 December 1959. It is 5% in total: 2.2% paid by the employee and 2.8% by the employer. People born before 1960 do not pay ДЗПО; instead the employee pays 8.78% to the state pension fund (ДОО) rather than 6.58%.
How do I claim the child tax relief?
You can claim it monthly through your employer (by submitting a written declaration) or in your annual tax return. The relief reduces the tax base, not the tax itself: by 255.65 € a month for one child, 511.29 € for two and 766.94 € for three or more, plus 511.29 € for a child with a disability.
What is the maximum insurable income?
The maximum monthly insurable income is 2,111.64 € until 31 July 2026 and 2,300 € from 1 August 2026 (2026 State Social Insurance Budget Act). Contributions are paid only up to this ceiling, even if the salary is higher.
What is the average salary in Bulgaria?
According to the National Statistical Institute (НСИ), the average gross monthly salary in the second quarter of 2026 was 1,444 €, which is about 1,120.50 € net.
How much are employee social contributions?
13.78% in total: ДОО pension 6.58%, ДЗПО 2.2%, sickness and maternity (ОЗМ) 1.4%, unemployment 0.4% and health insurance 3.2%. For people born before 1960 it is also 13.78%: ДОО pension 8.78% (no ДЗПО) plus the same other contributions.
What currency are salaries paid in in 2026?
Bulgaria joined the euro area on 1 January 2026; the official currency is the euro, at the fixed rate of 1 € = 1.95583 лв.