Bulgaria 2026: payroll, tax and company registration facts

At a glance

Currency note

Bulgaria adopted the euro on 2026-01-01; the irrevocable conversion rate is €1 = BGN 1.95583.

Payroll: what the employer and the employee pay

On top of gross pay, an employer in Bulgaria pays Employer social and health contributions (low end aggregate) at 18.92%. The employee's own deductions are Employee social and health contributions (aggregate) at 13.78%, followed by a flat 10% income tax. Every rate, cap and source, plus the arithmetic on a real salary, is on the employer-cost page, where the calculator applies the same rules to any monthly gross you type.

Corporate tax, VAT and dividends

The record publishes 10% corporate tax, 20% VAT and a €51,130 calendar-year VAT-registration threshold, while the employment-tax and dividend details retain the source qualification shown in the evidence record.

Setting up a company

In Bulgaria, the usual small-company form is the single-owner / multi-owner limited liability company (ЕООД / ООД); the state fee is 28.12 EUR for electronic filing of an ООД/ЕООД first registration (56.24 EUR on paper). Not confirmed at the registry or in the law, and therefore not published here: min capital, time days, notary required, foreign sole owner. The fees, the registry, the portal and the tax questions a new company meets first are on the company-registration page.

Working time, leave and notice

Only the 2026 labour facts recorded in the assigned sources are shown, and no general European assumption is used to manufacture missing probation, notice, leave or contribution details.

What changed in 2026

• Bulgaria adopted the euro on 2026-01-01 at the irrevocable rate €1 = BGN 1.95583.
• The national minimum wage became €620.20 (BGN 1,213) from 2026-01-01.
• The maximum monthly insurable income rose from €2,111.64 through July to €2,300 from 2026-08-01.
• The domestic VAT registration threshold became €51,130 annual turnover from 2026-01-01.
• A new minimum-wage determination mechanism was announced; no final 2027 wage amount was identified in the input sheet.

Editor's note

Bulgaria adopted the euro on 1 January 2026, the minimum wage rose to €620.20 from the 2025 lev equivalent, and the maximum insurable income rose to €2,300 from 1 August after a lower first-period ceiling. VAT registration also moved to a calendar-year €51,130 national threshold with a seven-day filing deadline, while the announced 2027 mechanism has no final wage amount.

NSSI verifies the 2026 ceiling step and the assigned primary sources verify the wage, euro conversion, VAT threshold, EOOD registry facts, working time and annual leave. The headline 10% income tax, dividend treatment and the consolidated 13.78% employee and 18.92% low-end employer rates are retained with their stated source tier rather than being presented as a universal fund-by-fund split.

Older pages still display lev-denominated ceilings, fees or capital, so the official conversion and 2026 NSSI notice must be read together. The low-end employer aggregate varies by occupation and category, and unresolved labour, capital and fee rows remain unpublished instead of being filled with a general European assumption.

Sources used on this page

• ECB euro reference exchange rate
• Council of Ministers Decree No. 243/2025
• Ministry of Economy contribution summary
• NSSI 2026 insurable income notice
• PwC Bulgaria individual income determination
• PwC Bulgaria overview
• National Revenue Agency VAT registration
• Registry Agency — tariff extract for the Commercial Register (30.12.2025)