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Civil contract

EUR (€)

Tax thresholds and rules (2026)

Key figures for 2026

  • Minimum wage: €620.20
  • Social security ceiling: €2,111.64 (January–July) / €2,300 (August–December)
  • Personal income tax: 10%
  • Corporate tax: 10%

Contributions, category III labour, born after 1959

Employee — 13.78%

  • Pension (State Social Security): 6.58%
  • Supplementary pension (universal fund): 2.20%
  • Sickness and maternity: 1.40%
  • Health insurance: 3.20%
  • Unemployment: 0.40%

Employer — 18.52% + accident insurance

  • Pension (State Social Security): 8.22%
  • Supplementary pension (universal fund): 2.80%
  • Sickness and maternity: 2.10%
  • Health insurance: 4.80%
  • Unemployment: 0.60%
  • Accident at work and occupational disease: 0.40% – 1.10%

Exchange rate

€1 = BGN 1.95583 The site calculates in euro only. Leva appear as a note on the statute, not as a second currency in the calculator.

Civil contract

Same amount, different contract

On a civil contract, deemed expenses come off first. Contributions cover pension and health only — and not always. There is no paid leave or sick pay the way there is on an employment contract.

Deemed expenses25% or 40%

Tax10%

ContributionsPension and health

Compare the two contracts

What the civil contract states, or the gross on an employment contract.

Contract amount

We put the same amount into both so the difference shows. A civil contract is not a disguised employment contract.

Which monthFrom August the contributions have a higher ceiling.

Why there are two periods

In 2026 the social security ceiling rises on 1 August.

Until July the ceiling is €2,111.64. From August it is €2,300. The minimum wage is €620.20 in both periods.

The tax is 10% both before and after August. Pick the month you are calculating for.

On a civil contract the law recognises 25% or 40% as expenses.

Deemed expenses on a civil contract

25% for an ordinary service, 40% for royalties. The tax is calculated on what is left.

An employment contract has no deemed expenses — contributions and the 10% tax come off the gross.

If you are already insured through employment, the civil contract uses what is left up to the ceiling.

Insured on another basis

The monthly contribution ceiling is shared. If you already have an employment contract, the civil one pays contributions only on what remains up to that ceiling.

Here we calculate the tax only, with no contributions.

Pensioner on a civil contract

Pensioners often choose whether to pay contributions. This calculation shows only the 10% tax after deemed expenses.

Result

Enter the contract amount and we will compare the two.

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