Manage Payroll Tax in Bulgaria

Taxes in Bulgaria

Learn how employment taxes and statutory fees affect your payroll and your employees’ paychecks in Bulgaria.

The following statutory benefits are made as employment deductions through payroll:

Employer

10.92 %

State Social Insurance contributions (disability, disease, maternity, old age pension)

2.80 %

Supplementary Compulsory Pension Insurance

4.80 %

Healthcare contributions (mandatory medical insurance)

0.4-1.1 %

Accident at Work and Occupational Diseases Fund

The contributions to the State Insurance System are based on the gross pay of the employee, up to a monthly cap of BGN 4,130 for 2025.

Employee payroll taxes

8.38 %

State Social Insurance contributions (disability, disease, maternity, old age pension)

2.20 %

Supplementary Compulsory Pension Insurance

3.20 %

Healthcare contributions (mandatory medical insurance)

Employee income taxes

10% flat rate (personal income tax is taken from the gross pay minus all contributions)