EUPayConcierge
EN

A sourced payroll calculator for the EU

Salary calculator Bulgaria 2026
Gross, net or the total cost?

Type any one of the three and we fill in the other two, for all 27 member states, under each country’s 2026 rules. Every line names its legal rate, its source and how far it was checked.

Free · No account · Rules dated per country

Type in any one of the three

€
€
€

Gross salary plus the employer's own contributions

EUR · Per month

Born before 1 January 1960

Different pension split and no universal pension fund.

0.4%–1.1% by activity code; 0.5% for administration and services.

Not included yet: Relief for the employee's own disability (50% or more reduced working capacity); Minimum insurable income by occupation and activity (Appendix 1A); Seniority supplement (at least 0.6% of base pay per year of service): include it in the gross; Voluntary pension and insurance contributions deductible from the tax base; Civil servants and judicial employees: a different employer/employee split of contributions from 1 August 2026.

Bulgaria, per month

Official and secondary sourcesRules checked 13 Oct 2026

Of every 100 of gross salary

82.19Net take-home
9.13Income tax
8.68Employee contributions
+11.92Employer contributions, on top of gross

Of the next 100 of gross, 90.00 reaches the employee. Headline top income-tax rate in Bulgaria: Flat 10%. Marginal and effective rates differ from it.

Calculation lines, per month
LineLegal rateAmount
Gross salary€3,650
Pension fund (state)6.58%Secondary source PwC Worldwide Tax Summaries, Bulgaria (individual) · From 01.08.2026: contributions, maximum insurable income, accident fund6.58%− €151.34
Universal pension fund (2nd pillar)2.2%Secondary source PwC Worldwide Tax Summaries, Bulgaria (individual) · From 01.08.2026: contributions, maximum insurable income, accident fund2.2%− €50.60
General sickness and maternity1.4%Secondary source PwC Worldwide Tax Summaries, Bulgaria (individual) · From 01.08.2026: contributions, maximum insurable income, accident fund1.4%− €32.20
Unemployment0.4%Secondary source PwC Worldwide Tax Summaries, Bulgaria (individual) · From 01.08.2026: contributions, maximum insurable income, accident fund0.4%− €9.20
Health insurance3.2%Secondary source PwC Worldwide Tax Summaries, Bulgaria (individual) · From 01.08.2026: contributions, maximum insurable income, accident fund3.2%− €73.60
Personal income tax on gross minus employee contributions10%Secondary source PwC Worldwide Tax Summaries, Bulgaria (individual)10%− €333.33
Net take-home82.19% of gross€3,000
Pension fund (state)8.22%Secondary source PwC Worldwide Tax Summaries, Bulgaria (employer contributions) · From 01.08.2026: contributions, maximum insurable income, accident fund8.22%+ €189.06
Universal pension fund (2nd pillar)2.8%Secondary source PwC Worldwide Tax Summaries, Bulgaria (employer contributions) · From 01.08.2026: contributions, maximum insurable income, accident fund2.8%+ €64.40
General sickness and maternity2.1%Secondary source PwC Worldwide Tax Summaries, Bulgaria (employer contributions) · From 01.08.2026: contributions, maximum insurable income, accident fund2.1%+ €48.30
Unemployment0.6%Secondary source PwC Worldwide Tax Summaries, Bulgaria (employer contributions) · From 01.08.2026: contributions, maximum insurable income, accident fund0.6%+ €13.80
Work accident and occupational disease fund0.4%Secondary source PwC Worldwide Tax Summaries, Bulgaria (employer contributions)0.4%+ €9.20
Health insurance4.8%Secondary source PwC Worldwide Tax Summaries, Bulgaria (employer contributions) · From 01.08.2026: contributions, maximum insurable income, accident fund4.8%+ €110.40
Employer cost€4,085

Where the employer’s €4,085 goes

Employer cost €4,085Employer contributions €435 · 11.92% of grossGross salary €3,650Employee contributions €317 · 8.68% of grossIncome tax €333 · 9.13% of grossNet take-home €3,000 · 82.19% of gross

Rules for 2026-10: insurable income capped at €2,300.00 a month (was €2,111.64 until 31 July 2026).

Guaranteed Receivables Fund: 0% (kept at zero in 2026).

Not included: Relief for the employee's own disability (50% or more reduced working capacity); Minimum insurable income by occupation and activity (Appendix 1A); Seniority supplement (at least 0.6% of base pay per year of service): include it in the gross; Voluntary pension and insurance contributions deductible from the tax base; Civil servants and judicial employees: a different employer/employee split of contributions from 1 August 2026.

A calculation under general rules, not individual tax advice.

Bulgaria payroll in 2026 at a glance

Currency
EUR
Salary payments a year
12
Statutory minimum wage (full-time, monthly)
€620
Headline top income-tax rate
Flat 10%
Calculation complexity
Low

Questions that change the result

  • Dependent children
  • Children with a disability of 50% or more
  • Born before 1 January 1960
  • Employer's work-accident fund rate (by economic activity)

Frequently asked questions

How much is €3,000 gross a month in Bulgaria after tax?

A single employee with no children earning €3,000 gross a month in Bulgaria takes home about €2,415 net under 2026 rules: €317 goes to employee social contributions and €268 to income tax. The employer pays €435 on top, so the total employer cost is €3,435.

How much does an employee cost an employer in Bulgaria?

On a gross salary of €3,000 a month the employer pays €435 in contributions, 14.51% of gross, for a total cost of €3,435.

Which gross salary gives €2,000 net in Bulgaria?

For €2,000 net a month a single employee needs about €2,539 gross, which costs the employer €2,974.

Are these figures exact?

They follow the general 2026 rules for Bulgaria, with every legal rate and its source shown line by line. Personal circumstances, collective agreements and employer-specific rates can change the result, so treat them as a careful estimate, not individual tax advice.