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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.

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Which form leaves you more

You enter one amount. We show roughly what is left under an employment contract, a civil contract, self-employment and a company. This is not tax advice — the protections and the accounting differ.

Forms4

Tax10% / 5%

GuideNot advice

One amount, four arrangements

For the employment and civil contracts this is the fee. For self-employment and a company, the revenue.

What we are comparing

These are not equivalent contracts. Employment gives paid leave and sick pay. A civil contract and self-employment are lighter on paper, with less protection.

The company figure here is a rough guide: 10% corporation tax, 5% on the dividend, contributions on the minimum base. It is not accounting.

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.

Result

Enter an amount and we will compare the four.

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