Bulgaria Salary Calculator 2026 (in euro)

Bulgaria joined the eurozone on 1 January 2026 and the official currency is the euro. The Bulgarian lev (BGN) remains legal tender for cash payments until 30 June 2026 at the locked rate 1 EUR = 1.95583 BGN. All salaries, contracts and payments are now denominated in EUR; the calculator shows an approximate BGN equivalent for the transition period.

Gross is the amount in the labour contract. Net is what reaches your bank account after the 13.78% employee social and health contributions and the 10% flat income tax. At a gross of €1,000 your net is about €776.

Third labour category, 2026: the employee pays 13.78% (pension 6.58%, UPF 2.2%, sickness 1.4%, unemployment 0.4%, health 3.2%). The employer pays 18.92–19.62% on top of gross, depending on the occupational-accident risk class. Combined, both sides contribute 32.7–33.4% on the insurable base, plus the 10% income tax on the taxable amount.

€2112/month. Above this cap no social or health contributions accrue, but the 10% income tax still applies on the difference. The minimum insurable base for most positions is €551 (equal to the minimum wage).

People born before 1 January 1960 do not contribute to the Universal Pension Fund (UPF, Pillar II) — the full 19.8% pension contribution goes to the state pension fund (DOO). Those born in 1960 or later split it: 14.8% DOO + 5% UPF. The combined burden on employee and employer is identical — only the allocation differs.

ТЗПБ (occupational accident and disease insurance) is an employer-only contribution from 0.4% to 1.1% of gross, set by the industry's risk class (class 1 = office / IT / services, class 9 = underground mining). The class is determined by the official classifier of economic activities.

A self-insured person picks their own insurance base between the min and max thresholds and pays the full contribution: 14.8% pension + 5% UPF + 8% health (3.5% sickness optional) = 27.8–31.3%. Income tax is 10% on revenue − 25% recognised expenses − paid contributions (for free professions and civil contracts).

No. All calculations run in your browser — nothing is sent to any server and nothing is saved. You can experiment with numbers freely with no tracking.