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Minimum wage 2026

Minimum wage in Bulgaria 2026

The statutory minimum wage in Bulgaria is €620.20 gross per month. A single employee without children takes home €481.27; the employer pays €737.54 in total.

Minimum wage in Bulgaria 2026

Minimum wage, gross

€620.20per month

Take-home pay

€481.2777.60% · per month

Cost to the employer

€737.54per month

€7,442.40 a year

Where the minimum wage goes

Gross salary
€620.20
Employee contributions
− €85.46 · 13.78%
Income tax
− €53.47 · 8.62%
Net take-home
€481.27 · 77.60%
Employer contributions
+ €117.34 · 18.92%
Employer cost
€737.54

Minimum wages in all 27 EU countries Calculate any other salary in Bulgaria

Frequently asked questions

What is the minimum wage in Bulgaria in 2026?

€620.20 gross per month, or €7,442.40 a year, for full-time work.

How much is the minimum wage in Bulgaria after tax?

A single employee without children takes home €481.27 per month: €85.46 in employee contributions and €53.47 in income tax are deducted.

How much does a minimum-wage employee cost the employer in Bulgaria?

€737.54 per month: the gross wage plus €117.34 in employer contributions.

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

77.60Net take-home
8.62Income tax
13.78Employee contributions
+18.92Employer contributions, on top of gross

Of the next 100 of gross, 77.52 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€620
Pension fund (state)6.58%Secondary source PwC Worldwide Tax Summaries, Bulgaria (individual) · From 01.08.2026: contributions, maximum insurable income, accident fund6.58%− €40.81
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%− €13.64
General sickness and maternity1.4%Secondary source PwC Worldwide Tax Summaries, Bulgaria (individual) · From 01.08.2026: contributions, maximum insurable income, accident fund1.4%− €8.68
Unemployment0.4%Secondary source PwC Worldwide Tax Summaries, Bulgaria (individual) · From 01.08.2026: contributions, maximum insurable income, accident fund0.4%− €2.48
Health insurance3.2%Secondary source PwC Worldwide Tax Summaries, Bulgaria (individual) · From 01.08.2026: contributions, maximum insurable income, accident fund3.2%− €19.85
Personal income tax on gross minus employee contributions10%Secondary source PwC Worldwide Tax Summaries, Bulgaria (individual)10%− €53.47
Net take-home77.60% of gross€481
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%+ €50.98
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%+ €17.37
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%+ €13.02
Unemployment0.6%Secondary source PwC Worldwide Tax Summaries, Bulgaria (employer contributions) · From 01.08.2026: contributions, maximum insurable income, accident fund0.6%+ €3.72
Work accident and occupational disease fund0.4%Secondary source PwC Worldwide Tax Summaries, Bulgaria (employer contributions)0.4%+ €2.48
Health insurance4.8%Secondary source PwC Worldwide Tax Summaries, Bulgaria (employer contributions) · From 01.08.2026: contributions, maximum insurable income, accident fund4.8%+ €29.77
Employer cost€738

Where the employer’s €738 goes

Employer cost €738Employer contributions €117 · 18.92% of grossGross salary €620Employee contributions €85 · 13.78% of grossIncome tax €53 · 8.62% of grossNet take-home €481 · 77.60% 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)
€620.20
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.