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Net/gross salary calculator 2026

Work out your net salary from the gross, or the other way round. The calculator uses the current contribution rates and tax rules for 2026 under the Social Insurance Code and the Personal Income Taxes Act.

How is net salary calculated?

The net salary is what is left after deducting personal contributions and income tax from the gross salary. The process has 5 steps:

  1. We determine the insurable base: the lower of the gross salary and BGN 4,130 (the maximum insurable income for 2026)
  2. We calculate personal contributions: base x 13.78% (pension 8.38% + supplementary pension 2.20% + health 3.20%)
  3. We calculate the taxable income: gross minus contributions (minus BGN 660 with a disability decision)
  4. We calculate income tax: taxable income x 10%
  5. Net salary: gross minus contributions minus income tax

Social insurance contributions for 2026 (labour category III)

Type of contributionEmployeeEmployerTotal
Pension insurance *born after 19598,38%10,92%19,30%
Pension insurance *born before 196010,58%13,72%24,30%
Supplementary pension (private fund) *only for those born after 19592,20%2,80%5,00%
Health insurance3,20%4,80%8,00%
Occupational accident insurance---0,4-1,1%0,4-1,1%
Total (excluding occupational accident insurance)13,78%18,52%32,30%

* Income tax (10%) is charged on the taxable income (gross minus personal social security contributions), not on the gross salary.

Social Insurance Code

Art. 6(3)

Official Bulgarian text

„Осигурителните вноски за държавното обществено осигуряване се разпределят между осигуряващия и осигуреното лице.“

Personal Income Taxes Act

Art. 42(2) and (3)

Official Bulgarian text

„Месечната данъчна основа се определя като облагаемият доход се намалява с удържаните лични вноски за осигуровки.“

Frequently asked questions

❓How much is the net salary for a BGN 2,000 gross salary in 2026?

✅For a gross salary of BGN 2,000: employee contributions = BGN 275.60 (13.78%), taxable income = BGN 1,724.40, income tax = BGN 172.44 (10%). Net salary = BGN 1,551.96.

Source: Social Insurance Code, Art. 6 + Personal Income Taxes Act, Art. 42

❓What percentage of contributions does the employee pay for 2026?

✅A total of 13.78% of the gross salary: pension insurance 8.38%, supplementary pension insurance 2.20% and health insurance 3.20%. For people born before 1960, there is no supplementary pension insurance, but the pension rate is higher. The overall percentage stays the same.

Source: Social Insurance Code, Art. 6(3)

❓How do I work out the gross salary from the net?

✅Formula: gross = net / 0.7763 (for the standard case, no disability relief, salary up to BGN 4,130). For example: BGN 1,500 net = 1,500 / 0.7763 = BGN 1,932.50 gross.

Source: Social Insurance Code + Personal Income Taxes Act

❓What is the maximum insurable income for 2026?

✅BGN 4,130 a month. For a salary above this amount, contributions are charged only up to BGN 4,130, but income tax is paid on the whole taxable income.

Source: 2026 Social Insurance Budget Act

❓What is the tax relief with a disability decision?

✅People with a 50%+ reduced capacity for work get a monthly tax relief of BGN 660 (BGN 7,920 a year). The taxable income is reduced by this amount before the 10% income tax is charged.

Source: Personal Income Taxes Act, Art. 18(1)

Important

Pravko provides legal information, but it does not replace advice from a lawyer or an accountant. The calculation is indicative and does not cover specific cases such as part-time work, additional employment contracts or special categories of labour.

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