Bulgaria Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Bulgaria calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| EUR 36,000 a yearEmployer occupational-accident rate: Lower-risk employer - 18.92% total employer rate | EUR 29,140.60 | EUR 29,140.60 | Matches |
Official sources and monitoring
4 official sources. 3 were checked automatically in the last three weeks, most recently on 2026-10-18. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Personal income tax informationBulgarian National Revenue Agency | 2026-10-18 | Checked automaticallyLast checked 2026-10-18 |
| 2026 employee insurance base and August ceiling changeBulgarian National Social Security Institute | 2026-10-18 | Checked automaticallyLast checked 2026-10-18 |
| 2026 health-insurance contribution rateCouncil of Ministers of Bulgaria | 2026-10-18 | Checked automaticallyLast checked 2026-10-18 |
| Personal income taxes - tax reliefsMinistry of Finance of Bulgaria | 2026-10-19 | First automated check pending |
No detected source change is waiting for review.
Rule version
Version BG-2026-v1, approved on 2026-10-18, last validated on 2026-10-18. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Ordinary private-sector employee born after 1959 with equal monthly pay.
- Employee social and health contributions total 13.78%. Employer rates differ by occupational-accident class.
- The monthly maximum insurance base is EUR 2,111.64 from January through July and EUR 2,300 from August through December.
Coverage & limitations
Rule version BG-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Exact intermediate occupational-risk classes, tax reliefs, disability relief and voluntary insurance are not included.
- The August ceiling change is modelled across equal monthly pay.
- Independent professional verification pending.