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BG · statutory brackets · #2 of 44

Bulgaria

Residence follows national law. Open the official administration for the legal test.

Source: National Revenue Agency

Take home

€78,161

Effective tax rate

13.2%

€11,839 tax and employee social contributions

Most of the bill is income tax and social contributions.

Detailed calculation

Arithmetic in EUR, so you can check it against a payslip or a local calculator. Amounts entered in euros are converted at the TaxOptimus working rate. Employer social contributions are shown after take home — they are mandatory, but they are not withheld from the worker.

Employment / self-employment€90,000
− Personal income tax€9,000
0+ EUR at 10.0%€9,000
ЗДДФЛ чл. 48: flat 10% from the first euro. No personal allowance. Sole-trader 15% is a different base and is not this schedule.
National Revenue Agency: NRA — tax on income of individuals
− Employee social contributions€2,839
0–20,600 EUR at 13.8%€2,839
20,600+ EUR at 0.0%€0
National Revenue Agency: NRA — tax on income of individuals
Take home€78,161
Effective tax rate13.2%
Tax and employee charges€11,839
− Employer social contributions€3,898
Mandatory payroll charge on the employer. Not withheld from the wage, but it is a statutory labour cost.
National Revenue Agency: NRA — tax on income of individuals
Labour cost including employer social€93,898

Layers of tax and mandatory charges

Employee-facing layers first — these come out of the stated income. Employer social contributions sit beside the stack: they are mandatory, but they are not withheld from the worker.

Personal income tax

ЗДДФЛ чл. 48: flat 10% from the first euro. No personal allowance. Sole-trader 15% is a different base and is not this schedule.

National Revenue Agency: NRA — tax on income of individuals

€9,000

0+ EUR10.0%€90,000€9,000

€2,839

0–20,600 EUR13.8%€20,600€2,839
20,600+ EUR0.0%€69,400€0

Withheld and charged to the individual€11,839

Employer social contributions

Mandatory payroll charge on the employer. Not withheld from the wage, but it is a statutory labour cost.

National Revenue Agency: NRA — tax on income of individuals

€3,898

Your charges plus the employer’s social contributions€15,736

Marginal calculation

The next EUR of ordinary income. The rate from your pay is personal income tax plus employee social contributions. The last figure also adds what the employer pays on that euro — it is not deducted from the wage.

Ordinary income
€90,000
From your pay (income tax + employee social)
10.0%
of which income tax
10.0%
of which employee social
0.0%
Employer social on the next euro
0.0%
Including what the employer pays on top
10.0%
  • Personal income tax10.0%
  • Employee social contributions0.0%
  • Employer social contributions0.0%

How ordinary income sits in the published brackets

BandRateTaxable in bandTax in band
0+ EUR10.0%€90,000€9,000

Credit ratings and the risk-free rate

S&P

BBB

Moody's

Baa1

Fitch

BBB

10-year government bond

3.8%

Sensitivity, −25% to +25%

Same profile, ordinary income scaled from −25% to +25% in five-point steps. Wealth stock is held constant. Colour runs from paper to copper as the effective rate rises.

Income−25%−20%−15%−10%−5%Base+5%+10%+15%+20%+25%
Amount€67,500€72,000€76,500€81,000€85,500€90,000€94,500€99,000€103,500€108,000€112,500
Effective14.2%13.9%13.7%13.5%13.3%13.2%13.0%12.9%12.7%12.6%12.5%
Liability€9,589€10,039€10,489€10,939€11,389€11,839€12,289€12,739€13,189€13,639€14,089
Take-home€57,911€61,961€66,011€70,061€74,111€78,161€82,211€86,261€90,311€94,361€98,411

Published income-tax steps

ЗДДФЛ чл. 48: flat 10% from the first euro. No personal allowance. Sole-trader 15% is a different base and is not this schedule.

National Revenue Agency: NRA — tax on income of individuals

  1. 0+ EUR10.0%

Rule-change risk

low

Gov. effectiveness

52

WGI percentile

CPI

45

Transparency International

Bureaucracy read

slower

Slow / bureaucratic / unreliable / opaque are mapped from WGI and CPI — we do not invent a house score. Rule-change risk stays low unless a reform is sourced.

National Revenue Agency

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