Calculate Salary in Bulgaria
Bulgaria Salary Calculator 2026
Build accurate, tax-compliant salary packages for Bulgarian employees with confidence. Calculate gross to net salary in Bulgaria instantly, including income tax (DDFL), social insurance (osigurovki), health insurance contributions, and total employer cost in BGN.
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Learn how Qureos helps recruiters cut hiring costs and connect with pre-qualified talent faster in Bulgaria
What's Included
Everything you need to build a Bulgaria offer
Gross to Net Bulgaria Calculator
Enter any gross monthly salary and instantly see the exact net take-home after Bulgarian income tax (DDFL, 10% flat rate), employee social insurance, and health insurance contributions.
Social Insurance (Osigurovki) Breakdown
See all statutory osigurovki (social insurance contributions) itemised, covering pension, general sickness, unemployment, and accident insurance, with employee and employer shares clearly split.
Labour and Civil Contract Support
Calculate accurately for both labour contracts (trudov dogovor) and civil contracts (grazdanski dogovor). Contribution rates differ between the two contract types, affecting net take-home pay.
Total Employer Cost View
Instantly see total employer cost including all employer osigurovki contributions, essential for headcount budgeting and workforce planning when hiring in Bulgaria.
How It Works
Three steps to a confident Bulgaria offer
01
Enter Gross Salary
Input the gross monthly salary in BGN. Bulgarian salaries are quoted as monthly gross figures in employment contracts and must not fall below the statutory minimum wage (minimalna rabotna zaplata).
02
Select Contract Type
Choose whether the employee is on a labour contract (trudov dogovor) or civil contract (grazdanski dogovor). The applicable social insurance rates differ between the two types.
03
Get Full Breakdown
Instantly see gross salary, social insurance deductions (osigurovki), income tax (DDFL), net take-home pay in BGN, and total employer cost including all employer contributions.
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Bulgaria Salary Guides
What Is Gross Salary in Bulgaria?
Gross salary in Bulgaria (brutna zaplata) is the total monthly compensation agreed in the employment contract before social insurance contributions (osigurovki) and personal income tax (DDFL, Danuk Dakhodite Fizicheski Litsa) are deducted. Bulgarian salaries are almost always quoted as monthly gross figures. When making salary offers for roles in Sofia, Plovdiv, Varna, or Burgas, the gross monthly figure is the standard reference in employment contracts. The gross salary must not fall below the statutory minimum wage (minimalna rabotna zaplata) set by the Council of Ministers each year. Bulgaria adopted the euro as its currency in January 2026, replacing the Bulgarian lev (BGN), with a fixed rate of BGN 1.95583 per EUR, a historic milestone for the country's economy.
What Is Net Salary in Bulgaria?
Net salary (neto zaplata) is what the employee actually receives after employee social insurance contributions (osigurovki) and the flat 10% income tax (DDFL) have been deducted. Bulgaria has one of the lowest and simplest income tax systems in the European Union, with a flat 10% rate applying to all employment income above a deductible social insurance base. Bulgarian employees typically retain approximately 78% to 82% of their gross salary as net take-home, making the Bulgaria salary calculator a straightforward tool compared to the progressive systems used in Western Europe. The gross to net Bulgaria calculation is primarily driven by the combined employee osigurovki rate and the flat DDFL.
What Is DDFL (Income Tax) in Bulgaria?
DDFL (Danuk Dakhodite Fizicheski Litsa) is Bulgaria's personal income tax on employment income. Bulgaria applies a flat rate of 10% on all taxable employment income, one of the lowest flat income tax rates in the EU. DDFL is applied on the taxable base, which is the gross monthly salary minus the employee social insurance contributions (osigurovki). There are no progressive brackets, no personal allowances, and no tax-free thresholds for standard employees above the minimum wage. This simplicity makes the Bulgaria tax calculator one of the most straightforward in Europe. DDFL is withheld monthly by the employer and remitted to the National Revenue Agency (NAP, Natsionalna Agentsiya za Prikhodi).
What Are Social Insurance Contributions (Osigurovki) in Bulgaria?
Both employees and employers in Bulgaria pay osigurovki (social insurance contributions) on the employee's gross salary. Osigurovki fund the state pension (pensiya), general sickness and maternity benefits (obshto zabolyavane i maychinstvo), unemployment insurance (bezrabotitsa), and occupational accident and disease insurance (trudova zlopoluka). The 2026 contribution rates applied on the gross monthly salary are:
Total employee osigurovki are 13.78% of gross salary (8.78% pension + 1.4% sickness + 0.4% unemployment + 3.2% health). Total employer osigurovki are approximately 18.92% to 19.52% of gross salary depending on the occupational accident risk category. All osigurovki are subject to a maximum monthly insurable income ceiling (maksimalen osiguritelen dokhod), which is BGN 4,130 per month in 2026. Contributions above this ceiling are not payable.
What Is the Minimum Insurable Income (Minimalen Osiguritelen Dokhod) in Bulgaria?
Bulgaria sets a minimum insurable income (minimalen osiguritelen dokhod) for each economic activity and occupation category. This is the minimum salary base on which social insurance contributions must be calculated, even if the actual salary is lower. For most general employee categories, the minimum insurable income equals the national minimum wage. This ensures contributions are paid on at least a baseline salary level across all sectors.
What Is the Difference Between Labour Contract and Civil Contract in Bulgaria?
A labour contract (trudov dogovor) is a standard employment contract under the Labour Code, providing full employee protections including paid leave, sick pay, and full social insurance coverage. A civil contract (grazdanski dogovor) is a service agreement under civil law, typically used for freelance or project-based work. Under a civil contract, a 25% professional expense deduction is applied to gross income before DDFL is calculated, reducing the income tax burden. However, civil contracts offer fewer protections than labour contracts.
How to Manage Payroll in Bulgaria
Bulgarian payroll is regulated by the Labour Code (Kodeks na Truda) and administered by the National Revenue Agency (NAP) and the National Social Security Institute (NOI). Key compliance requirements when hiring in Bulgaria include:
- Registering as an employer with the NAP (National Revenue Agency) before hiring.
- Registering each employment contract with the NAP within three days of the employee's start date.
- Withholding and remitting DDFL (10% flat income tax) monthly to the NAP by the 25th of the following month.
- Calculating and paying employee and employer osigurovki monthly to the NOI (National Social Security Institute).
- Issuing a monthly payslip (raschoten fisch) detailing gross pay, all deductions, and net pay.
- Adhering to the statutory minimum wage (minimalna rabotna zaplata) of BGN 1,077 gross per month in 2026.
- Submitting monthly declaration forms (Deklaratsiya Obraz 1 and Obraz 6) to the NAP covering all wages, contributions, and taxes paid.
- Issuing an annual income certificate to employees for their personal tax returns.
How Much Tax Is Applied on Salary in Bulgaria?
Bulgaria has one of the most competitive tax environments in the EU. For a standard employee earning BGN 2,000 gross per month, the effective total deduction rate is approximately 21 to 22%. Key rates for the Bulgaria salary calculator:
- Employee osigurovki (social insurance + health): 13.78% of gross salary
- DDFL (income tax): 10% flat rate on gross minus employee osigurovki
- Employer osigurovki: approximately 18.92% to 19.52% on top of gross salary
- Maximum insurable income ceiling: BGN 4,130 per month in 2026
Minimum Wage in Bulgaria
Bulgaria's minimum wage (minimalna rabotna zaplata) is reviewed annually by the government. As of January 2026, the minimum wage in Bulgaria is BGN 1,077 gross per month. This applies to all employees on labour contracts regardless of sector, region, or employer size. Bulgaria's minimum wage has been increasing significantly in recent years as part of government policy to raise living standards and reduce wage-driven emigration to Western Europe. The net equivalent of the minimum wage after osigurovki and DDFL deductions is approximately BGN 848 per month.
Average Salary in Bulgaria
The average salary in Bulgaria is approximately BGN 2,500 to BGN 3,000 gross per month across all sectors according to NSI (National Statistical Institute) data for 2026. After osigurovki and DDFL deductions, this translates to a net take-home of roughly BGN 1,970 to BGN 2,370 per month. Sofia pays 30 to 50% above the national average. IT, finance, and business process outsourcing (BPO) sectors pay significantly above the national average, making Bulgaria increasingly competitive for talent in Central and Eastern Europe.
Your Questions Answered
How is net salary (neto zaplata) calculated in Bulgaria?
Net salary in Bulgaria is calculated by deducting employee osigurovki (social insurance contributions, 13.78% of gross) and DDFL (income tax, 10% flat rate on gross minus osigurovki) from gross salary. For example, on a gross salary of BGN 2,000: employee osigurovki = BGN 275.60, taxable base = BGN 1,724.40, DDFL = BGN 172.44, giving a net salary of approximately BGN 1,552. The gross to net Bulgaria calculator above shows the precise figure instantly.
What are osigurovki (social insurance contributions) in Bulgaria?
Osigurovki are Bulgaria's mandatory social insurance contributions paid by both employees and employers. Employee osigurovki total 13.78% of gross salary, covering pension (8.78%), general sickness and maternity (1.4%), unemployment (0.4%), and health insurance (3.2%). Employer osigurovki add approximately 18.92% to 19.52% on top of gross salary. All contributions are subject to a maximum monthly insurable income ceiling of BGN 4,130 in 2026, above which no further osigurovki are payable. The osigurovki 2026 rates are set annually by the National Social Security Institute (NOI).
What is the DDFL (income tax) rate in Bulgaria?
DDFL (Danuk Dakhodite Fizicheski Litsa) is Bulgaria's personal income tax, applied at a flat rate of 10% on taxable employment income. The taxable base is gross salary minus employee social insurance contributions (osigurovki). There are no progressive brackets and no personal tax-free allowances for standard employees. This makes Bulgaria one of the simplest and lowest income tax jurisdictions in the EU, and a key reason why many international companies choose to locate operations in Sofia and other Bulgarian cities.
What are the total employer costs when hiring in Bulgaria?
Beyond gross salary, Bulgarian employers must budget for employer osigurovki of approximately 18.92% to 19.52% of gross salary, depending on the occupational accident risk category. This covers pension (10.92%), general sickness and maternity (2.1%), unemployment (0.6%), occupational accident and disease (0.5% to 1.1%), and health insurance (4.8%). For an employee earning BGN 2,000 gross per month, the total employer cost is approximately BGN 2,378 to BGN 2,390 per month, making Bulgaria one of the most cost-competitive hiring destinations in the EU for employers.
What is the minimum wage in Bulgaria in 2026?
The minimum wage in Bulgaria (minimalna rabotna zaplata) is BGN 1,077 gross per month as of January 2026. After osigurovki and DDFL deductions, the net minimum wage is approximately BGN 848 per month. Bulgaria's minimum wage has been increasing significantly, driven by government policy and EU convergence pressures. All employers in Bulgaria must pay at least the minimum wage regardless of sector, region, or company size. There is no separate hourly minimum wage — it is expressed monthly.
What is the difference between a labour contract and a civil contract in Bulgaria?
A labour contract (trudov dogovor) is a full employment contract under the Labour Code, providing paid leave, sick pay, full social insurance coverage, and all standard employee protections. A civil contract (grazdanski dogovor) is a service agreement under civil law, typically used for freelancers or project-based work. Under a civil contract, a 25% professional expenses deduction is applied to gross income before DDFL is calculated, reducing income tax. However, civil contracts offer fewer protections and may not include the same osigurovki coverage as labour contracts depending on the individual's insurance arrangements.
What is the maximum insurable income ceiling (maksimalen osiguritelen dokhod) in Bulgaria?
The maximum insurable income (maksimalen osiguritelen dokhod) is the ceiling above which no osigurovki are payable in Bulgaria. For 2026, this ceiling is BGN 4,130 per month. Employees earning above this amount pay osigurovki only on BGN 4,130, not on their full gross salary. DDFL (income tax), however, is applied on the full gross salary minus osigurovki (capped at the ceiling). This ceiling benefits higher earners by reducing their effective osigurovki rate as a proportion of total gross salary.
