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Bulgaria Tax Guide Hub 2026: Income Tax, Rates & Calculator

KEY INSIGHT
Bulgaria is the EU's hidden gem for high earners and entrepreneurs: 10% flat income tax + 13.78% social contributions = 76% take-home on most income. A €100,000 earner pays €10,000 tax + €13,780 social = €76,220 net. Compare to Germany (€50-55K net) or France (€48-53K net). Even better: dividends taxed at just 5% (vs 15-30% in most EU countries), and social contributions capped at 3,850 BGN/month—income above €23,616 annually is taxed at only 10% with no additional social. Bulgaria has been EU's best-kept secret since 2008 when it introduced the 10% flat rate.
At a glance

Key Facts

Income Tax Rate
10% flat (no brackets)
Social Contributions (Employee)
13.78% (vs 35% in Romania)
Total Tax Burden
23.78% (lowest in EU)
Introduction

Bulgaria offers the most competitive tax system in the European Union: a 10% flat income tax (tied with Romania for EU's lowest) combined with relatively low 13.78% employee social security contributions, resulting in a total tax burden of just 23.78%—dramatically lower than most EU countries. There are no progressive tax brackets, and high earners benefit from a social contributions cap of 4,130 BGN per month (~€2,112, from Jan 2026), meaning income above this threshold is only taxed at 10%. Dividends are taxed at just 5% (the lowest rate in the EU), making Bulgaria exceptionally attractive for entrepreneurs and investors. Interest income is taxed at 8% (reduced from 10% in 2025). Bulgaria introduced a digital nomad visa and is rapidly becoming a hub for remote workers, particularly in Sofia (the capital) and Plovdiv, thanks to its low taxes, affordable cost of living (€800-1,200/month), and fast internet infrastructure. Use our calculator to see how much you'd keep after Bulgarian taxes.

This hub links to every Bulgaria tax guide and calculator on CountryTaxCalc — covering income tax rates, and tools to calculate your take-home pay.

Section 01

Bulgaria Income Tax Calculator

Bulgaria applies 10% flat income tax (lowest EU rate tied with Romania) + 13.78% social contributions (employee). Dividends: 5%, Interest: 8%. Social capped at 3,850 BGN/month.. Use the calculator to estimate your take-home pay after income tax:

IncomeRate
All employment income10% flat
Social contributions (employee)13.78%
Social contributions (employer)18.92-19.62%
Dividends5%
Interest income8%
Section 02

Related Hubs

Bulgaria tax connects with these hubs on CountryTaxCalc:

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FAQ

Frequently Asked Questions

What is Bulgaria's income tax rate for 2026?

Bulgaria has a 10% flat income tax rate on all personal income for 2026—the same rate it has maintained since 2008. There are no progressive tax brackets; everyone pays 10% regardless of income level. This is the joint-lowest rate in the European Union (tied with Romania). The 10% rate applies to salaries, business income, rental income, and most other personal income. Dividends are taxed separately at 5%, and interest income at 8%.

How do Bulgaria's social security contributions work?

Bulgarian social security contributions total 32.7-33.4%, split between employee (13.78%) and employer (18.92-19.62%). Critically, contributions are capped at 4,130 BGN per month (~€2,112 or ~€25,344 annually from Jan 2026). Income above this cap is only subject to the 10% income tax with no additional social contributions. This makes Bulgaria exceptionally attractive for high earners—someone earning €100,000 pays the same social contributions as someone earning €23,616 (the cap), but only 10% income tax on the excess.

How much tax do I pay on a €60,000 salary in Bulgaria?

On a €60,000 annual salary in Bulgaria, you would pay approximately: €6,000 income tax (10%) + €8,268 social contributions (13.78% capped at ~€60K since cap is €23,616—only €23,616 subject to social) = €14,268 total. Your net take-home: €45,732 (76.2% of gross). This is significantly higher than most EU countries. For comparison, the same €60K salary in Germany would net you ~€36,000-38,000 (60-63%), or in France ~€37,000-40,000 (62-67%).

Why is Bulgaria's 5% dividend tax rate so attractive?

Bulgaria's 5% dividend tax is the lowest in the European Union and one of the lowest globally. Compare to: Romania 16%, Germany 26.375%, France 30%, UK 38.1% (top rate), Netherlands 26.9%, or Ireland 51% (top rate). Entrepreneurs and investors can structure income as dividends and pay just 5% tax. A €100,000 dividend distribution costs €5,000 in tax vs €15,000-30,000+ in most EU countries. This makes Bulgaria a magnet for holding companies, startups paying dividends, and investors optimizing tax efficiency while remaining in the EU.
Disclaimer:This hub provides general information about Bulgaria taxation for educational purposes only. Tax rules change frequently and individual circumstances vary. Always verify current rates and rules with the official Bulgaria tax authority or a qualified local tax adviser. This is not tax or legal advice.
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