Bulgaria salary calculator 2026 – gross to net and net to gross
Calculate the net salary (take-home pay), the social security contributions and the income tax from a gross salary in Bulgaria, and how much the employee costs the employer. It also works backwards – from the net salary you want to the gross salary you need.
Contributions by fund
| Fund | Employee | Employer | Total |
|---|
Indicative, based on the rules as of 28 October 2026. Not tax, legal or accounting advice – for your case ask us. The calculation does not include sick leave, holidays, seniority bonuses or several employers.
How the net salary is calculated in Bulgaria
- Gross salary – the salary in the employment contract plus any bonuses for the month.
- Employee contributions – 13.78% of the insurable income. The rate is the same for people born before and after 1960; only the split between the funds differs.
- Income tax – 10% of the gross salary minus the employee contributions.
- Net salary = gross salary − contributions − income tax.
On top of the gross salary, the employer pays 18.52% and the work-accident contribution of 0.4% – 1.1%.
Contribution rates in 2026
| Fund | Employee | Employer |
|---|---|---|
| Pension – born after 1959 | 6.58% | 8.22% |
| Pension – born before 1960 | 8.78% | 11.02% |
| Sickness and maternity | 1.4% | 2.1% |
| Unemployment | 0.4% | 0.6% |
| Universal pension fund (born after 1959) | 2.2% | 2.8% |
| Health insurance | 3.2% | 4.8% |
| Work accident and occupational disease | – | 0.4 – 1.1% |
| Total | 13.78% | 18.52% + work accident |
Maximum insurable income
Contributions are paid on at most €2,111.64 a month until 31.07.2026 and on €2,300 from 01.08.2026. Income tax is paid on the whole salary. The calculator uses the cap for the month you choose.
Minimum wage
From 01.01.2026 the minimum monthly wage in Bulgaria is €620.20 for a full month (€3.74 an hour). For 2027 a draft decree proposes €660.
Rates under the Social Security Code, the State Social Security Budget Act 2026, the Health Insurance Act and the Personal Income Tax Act. A Bulgarian version with more options and a PDF is available in Bulgarian.
Questions
What is the net minimum wage in Bulgaria in 2026?
With a gross minimum wage of €620.20 and an employee born after 1959, the contributions are €85.46, the income tax is €53.47 and the net salary is €481.27.
How much does an employee cost the employer in Bulgaria?
The gross salary plus 18.52% employer contributions and 0.4% – 1.1% for work accidents, on up to €2,300 a month. For a gross salary of €1,500 that is €1,783.80 – €1,794.30 a month.
Is there a tax-free amount in Bulgaria?
No. Bulgaria has a flat 10% income tax without a tax-free allowance. Some reliefs exist – for example for children – and are claimed through the employer or with the annual return.
Who pays sick leave?
The employer pays the first 2 working days – 70% of the average daily gross pay. From the third day the National Social Security Institute pays 80% of the average daily insurable income. The calculator does not include sick leave.
Which month's cap applies?
The cap of the month for which the salary is paid. A July 2026 salary paid in August uses the €2,111.64 cap; an August salary uses €2,300.
Hiring in Bulgaria?
We prepare the employment contracts, the monthly payroll and all declarations to the tax office – every month and on time, in English.