Bulgaria Payroll & НАП
Bulgaria Net Salary & Income Tax (ЗДДФЛ & НОИ) Calculator
Estimate monthly and annual net take-home pay in Bulgaria under the flat 10% personal income tax (Закон за данъците върху доходите на физическите лица - ЗДДФЛ) and mandatory social security contributions administered by the National Revenue Agency (НАП) and National Social Security Institute (НОИ). Includes the statutory maximum social security cap of 3,750 BGN and employer total labor cost.
Gross Salary & Contract Details
Minimum wage in Bulgaria is 933 BGN. Maximum social security ceiling is 3,750 BGN.
Salary & Tax Summary (BGN лв / EUR €)
Monthly Net Take-Home 2,329 лв ≈ €1,191 EUR (Peg 1.95583)
Flat Income Tax (10%) 258.66 лв Effective Tax: 8.6%
Employee Social Charges (13.78%) 413.40 лв Pensions, Health, DZPO
Total Employer Cost 3,567 лв Employer Social: 567 лв (18.92%)
Detailed Monthly Deductions Breakdown
| Gross Contract Wage | 3,000.00 лв |
| Pension Fund (Фонд Пенсии - 6.58%) | -197.40 лв |
| Universal Pension Fund (ДЗПО УПФ - 2.20%) | -66.00 лв |
| General Illness & Maternity (ОЗМ - 1.40%) | -42.00 лв |
| Unemployment Fund (Фонд Безработица - 0.40%) | -12.00 лв |
| Health Insurance (Здравно осигуряване - 3.20%) | -96.00 лв |
| Taxable Base (Данъчна основа) | 2,586.60 лв |
| Child Tax Relief Deduction | -0.00 лв |
| Personal Income Tax (10% ЗДДФЛ) | -258.66 лв |
| Net Take-Home Salary (Чиста заплата) | 2,327.94 лв |
📊 Bulgarian National Revenue Agency (NRA / НАП) Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (BGN) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 лв. |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Bulgarian & Southeastern European Fiscal Compliance Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.