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🇧🇬 Bulgaria Tax Guide 2026
Income tax brackets, social contributions for Bulgaria in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: www.nra.bg
Key Facts — 2026
- →Flat 10% income tax — lowest flat rate in the EU.
- →Employee social + health contributions: ~17% up to the ceiling (~BGN 43,400/year).
- →At the ceiling, effective total employee cost drops to 10% income tax only above the cap.
- →EU member state — full EU access, Schengen joining in progress.
- →Very low cost of living: Sofia ranked among cheapest EU capitals.
- →No wealth tax, no inheritance tax for direct family.
Top Rate
10%
Effective @ $100k
10%
Taxation Basis
Worldwide
Income Tax Brackets (2026)
| Income from (BGN) | Income to (BGN) | Rate |
|---|---|---|
| 0 | No limit | 10% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (BGN) |
|---|---|---|---|
| Social Security (employee) | employee | 13.80% | 43,400 |
| Health Insurance (employee) | employee | 3.20% | 43,400 |
| Social Security (employer) | employer | 17.80% | 43,400 |
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.