Bulgaria tax calculator 2026: salary, vehicle and property tax
Free 2026 calculators for Bulgarian gross-to-net salary and vehicle tax, plus property tax, formulas, deadlines and differences between municipalities.
We all pay taxes, but few people know exactly which ones and how much. In this article you will find interactive calculators for salary and vehicle tax (данък МПС), clear explanations of the formulas and the exact payment deadlines for 2026.
❓What taxes does everyone in Bulgaria pay?
Types of tax calculators in Bulgaria
There is no single tax calculator in Bulgaria, because each tax is calculated by a different formula. Here is a short overview of the types of tax, who pays them and where.
| Type of tax | Who pays it | How it is calculated | Where it is paid |
|---|---|---|---|
| Income tax | Everyone with employment or other income | 10% flat tax on taxable income | National Revenue Agency (НАП) (automatically through the employer or with a tax return) |
| Vehicle tax | Owners of vehicles | Annual vehicle tax = property component × environmental component (ГДПС = ИмК × ЕК) | Municipality of your permanent address |
| Property tax | Owners of buildings and land | 0.1-4.5 per thousand of the tax assessment value | Municipality where the property is located |
| Tax on acquisition | Buyers of property | 0.1-3% of the higher value (tax assessment value or sale price) | Municipality where the property is located |
| Patent tax (патентен данък) | Certain activities (trade, services) | A fixed annual amount by type of activity and municipality | Municipality where the activity is carried out |
For a detailed calculation of the tax on your car, see our vehicle tax calculator 2026.
Income tax calculator: from gross to net
Bulgaria applies a flat tax of 10% on the income of individuals. Before the tax is charged, the contributions at the employee’s expense (13.78% in total) are deducted from the gross salary. Enter your gross pay in the calculator to see the exact net figure.
10%
Flat tax on income
Calculator: gross to net salary
State social security, ДОО (8.38%)
-BGN 167.60
Supplementary pension, ДЗПО (2.20%)
-BGN 44.00
Health insurance (3.20%)
-BGN 64.00
Total contributions (13.78%)
-BGN 275.60
Taxable income
BGN 1,724.40
Income tax (10%)
-BGN 172.44
Net salary
BGN 1,551.96
The calculation is indicative, for an employee without additional reliefs (children, disability). The employer pays about 18.92% in additional contributions on top of the gross salary.
Here is an example with a breakdown for a gross salary of BGN 2,000, so that you can see each component separately.
Example: gross BGN 2,000, calculating the net
Gross salary
BGN 2,000
ДОО (state social security) - 8.38%
-BGN 167.60
ДЗПО (supplementary compulsory pension) - 2.20%
-BGN 44.00
Health insurance - 3.20%
-BGN 64.00
Total employee contributions (13.78%)
These amounts go towards pension, health and unemployment
-BGN 275.60
Taxable income (2,000 - 275.60)
BGN 1,724.40
Income tax (10% of 1,724.40)
-BGN 172.44
Net salary: BGN 1,551.96. The employer pays an additional 18.92% in contributions on top.
Personal Income Tax Act (ЗДДФЛ)
Art. 48(1)
Official Bulgarian text
„Размерът на данъка върху общата годишна данъчна основа се определя, като общата годишна данъчна основа се умножи по данъчна ставка 10 на сто.“
More on the minimum wage and how it affects your net pay in our guide to the minimum wage for 2026.
Ask Pravko and get an answer with citations from the law.
Vehicle tax calculator: what your car costs
Vehicle tax is set by each municipality separately, by a formula with two components. Here is an indicative calculation within the limits in the law, according to power and environmental standard.
Calculator: annual vehicle tax
1 hp (к.с.) ≈ 0.7355 kW
Property component (limits)
1.10 – 4.40 BGN/kW
Environmental coefficient (limits)
0.40 – 0.60
Expected annual tax
BGN 37 – 224
The exact rate is set by an ordinance of the municipal council within the limits in the law (ЗМДТ, Art. 55). Electric cars are exempt from the tax under Art. 58 ЗМДТ.
The vehicle tax formula
Property component (ИмК)
Depends on the engine power and the municipal rate
By power (kW)
Environmental component (ЕК)
Depends on the environmental standard (no environmental category up to Euro 6+)
Coefficient
ГДПС = ИмК × ЕК (annual vehicle tax = property component × environmental component). A newer car with a higher environmental standard pays less.
Local Taxes and Fees Act (ЗМДТ)
Art. 55
Official Bulgarian text
„Годишният данък за лек и товарен автомобил с технически допустима максимална маса не повече от 3,5 т. се определя като произведение на стойностите на имущественият и екологичен компонент.“
Information
Property tax calculator and tax when you buy
If you own a building or land, you pay an annual tax to the municipality. And when you buy a property, you pay a one-off tax on acquisition.
| Tax | Rate | What it is charged on | When it is paid |
|---|---|---|---|
| Annual property tax | 0.1-4.5 per thousand | The tax assessment value of the property | In two instalments: by 30 June and by 31 October |
| Tax on acquisition | 0.1-3% | The higher of the tax assessment value and the sale price | Once, at the transaction |
Local Taxes and Fees Act (ЗМДТ)
Art. 22
Official Bulgarian text
„Размерът на данъка се определя в наредба от общинския съвет в граници от 0,1 до 4,5 на хиляда върху данъчната оценка на недвижимия имот.“
Caution
Ask Pravko and get an answer with citations from the law.
Tax payment deadlines in 2026
Missed deadlines mean interest and fines. Here are the key dates to remember.
31 March 2026
Electronic filing and payment of the tax return for a 5% discount
The discount requires both: electronic filing AND payment by this date.
Key tax deadlines 2026
31 March - tax return (filed electronically + paid)
Requires electronic filing AND payment by this date
5% discount
30 April - final deadline for the tax return
A mandatory final deadline for all individuals with income outside an employment contract
No discount
30 April - vehicle tax (the whole year paid in advance)
If you pay the whole tax in one go by 30 April (ЗМДТ, Art. 58)
5% discount
30 June - first instalment of vehicle tax and property tax
50% of the annual tax
31 October - second instalment of vehicle tax and property tax
The remainder
Tax on the acquisition of a property is paid once, at the transaction itself.
Important
Frequently asked questions
How do I check my taxes online?
You check income tax through portal.nra.bg with a personal identification code (ПИК) or a qualified electronic signature (КЕП). For vehicle tax and property tax, use your municipality’s website, in the section “Local taxes and fees” (Местни данъци и такси). Many municipalities offer an online check and payment. See the steps for a check of local taxes by personal identification number (ЕГН).
When are taxes paid?
The income tax return is filed by 30 April (or by 31 March, with a 5% discount if you file and pay electronically). Vehicle tax and property tax are paid in two instalments, by 30 June and by 31 October, or in one go by 30 April with a 5% discount. Tax on the acquisition of a property is paid once, at the transaction.
How does a gross salary become a net salary?
First, the contributions at the employee’s expense are deducted from the gross figure: 13.78% in total (8.38% ДОО + 2.20% ДЗПО + 3.20% health insurance). A 10% income tax is charged on the remainder (the taxable income). The result is the net amount you receive in hand. For a gross salary of BGN 2,000 the net is about BGN 1,552.
How much is property tax in 2026?
Property tax is between 0.1 and 4.5 per thousand of the property’s tax assessment value. The exact amount is set by an ordinance of the municipal council. In Sofia the rate for residential property is 1.875 per thousand, in Plovdiv 1.5 per thousand, in Burgas 2.5 per thousand. For a home with a tax assessment value of BGN 80,000 in Sofia, the tax is about BGN 150 a year.
What is the tax when you sell a property?
If you sell a property that you have owned for less than 3 years (for real estate) or 5 years (if it is your main home and you have lived in it), the profit from the sale is taxed at 10% income tax. If you have owned it for longer than 3 years, the sale is exempt from tax for up to two properties a year.
Can I pay my taxes in instalments?
Vehicle tax and property tax can be paid in two instalments (by 30 June and by 31 October). Income tax is paid in one go when you file the annual tax return. Tax on acquisition is paid once, at the transaction.
I have an electric car. Do I pay vehicle tax?
No. Electric cars are exempt from vehicle tax under Art. 58 of the ЗМДТ. This applies to fully electric vehicles, not to hybrids.
⚠️ Important
Pravko provides legal information, but it does not replace advice from a lawyer. For important legal matters, consult a licensed lawyer.
