Bulgaria income tax rates
Flat personal income tax on the total annual tax base of resident individuals under чл. 48, ал. 1 от Закона за данъците върху доходите на физическите лица (ЗДДФЛ), administered by the Национална агенция за приходите (НАП). Bulgaria has no progressive schedule and no tax-free personal allowance.
| Current value | 1 entries — see the API for the full schedule |
|---|---|
| In force from | 2008-01-01 |
| Official source | Закон за данъците върху доходите на физическите лица (ЗДДФЛ), чл. 48, ал. 1 - 'размерът на данъка върху общата годишна данъчна основа се определя, като общата годишна данъчна основа ... се умножи по данъчна ставка 10 на сто'; flat rate in force since 1 January 2008; 2026 amendments promulgated in Държавен вестник бр. 113 от 23 декември 2025 г., в сила от 1 януари 2026 г., left the rate unchanged |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
CONFIRMED: a single flat rate of 10%, in force since 1 January 2008 when Bulgaria replaced its progressive schedule (top marginal rate 24%) with a flat tax. There is NO zero-rate band and NO personal allowance - the first euro of employment income is taxed - which is why the band array has a single entry starting at zero rather than a Grundfreibetrag-style exempt slice. There are no regional or municipal income taxes. NOT A SECOND BRACKET, BUT A SEPARATE RATE: income from the business activity of sole traders (еднолични търговци) and of certain registered farmers is taxed at 15% on the годишна данъчна основа под чл. 28 ЗДДФЛ, under чл. 48, ал. 2 - it is a different tax base, not a higher band of the same schedule, and a person can be liable to both 10% and 15% in the same year. OTHER SEPARATE FLAT RATES under the same Act: dividends and liquidation shares 5% final tax (чл. 38), and a 10% final tax on most other categories of окончателно облагани доходи. CURRENCY: all monetary amounts in the ЗДДФЛ - relief ceilings, final-tax thresholds, filing limits - were redenominated to euro on 1 January 2026 with euro adoption; the RATE, being a percentage, was unaffected. WHAT THE 10% DOES NOT INCLUDE: mandatory social security and health insurance contributions (осигурителни вноски) are levied separately under the Кодекс за социално осигуряване and the Закон за здравното осигуряване, split between employer and employee, and are deducted from gross pay BEFORE the 10% is applied - so 10% is not the payroll wedge. Contributions are capped by a maximum monthly insurable income (максимален осигурителен доход) that is reset annually in the state social security budget act, which makes the overall system regressive at high incomes despite the flat rate. RELIEFS applied against the tax base rather than the rate include the child relief and relief for children with disabilities (данъчно облекчение за деца), relief for reduced working capacity, voluntary pension and life-insurance contributions, donations, and the young-families mortgage-interest relief. The December 2025 amending Act (ДВ бр. 113/2025) made procedural changes - for example the advance-tax expense deduction for notaries rose from 25% to 40% - without touching the rate. Access: nra.bg refuses TCP connections from this environment (ECONNREFUSED), minfin.bg returns HTTP 403 and lex.bg returns HTTP 403, so чл. 48 could not be read verbatim from an official consolidated text; dv.parliament.bg is reachable and is the durable primary source for the amending acts.
Get it programmatically
curl https://euroref.dev/v1/bg/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/bg/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/bg/income-taxOther Bulgaria series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · ECB main refinancing rate · late-payment interest rate