๐ง๐ฌ Bulgaria Statutory Tax Guide
Bulgaria Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by National Revenue Agency (NRA).
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๐ Statutory Authority & Legal Framework
In Bulgaria, personal income taxation is administered by the National Revenue Agency (NRA) under the authority of Personal Income Tax Act.
Bulgaria features a flat 10.0% personal income tax rate, one of the lowest in the European Union.
๐ 2026 Progressive Marginal Tax Brackets
ISO: BGN| Income Bracket (ะปะฒ) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Flat 10.0% | 10.0% | Tier 1 |
๐ก๏ธ Mandatory Social Security & Pension Contributions
Social Security
Employee Share: 13.8%
Employer Share: 18.9%
Wage Cap: ะปะฒ 45,000
Frequently Asked Questions: Bulgaria Taxation
What are the income tax brackets in Bulgaria? โ
Bulgaria operates a flat tax system administered by National Revenue Agency (NRA) under Personal Income Tax Act.
What social security or pension contributions apply in Bulgaria? โ
Mandatory contributions include: Social Security (13.8%).