Gross to Net Salary Calculator

Calculate your net salary from gross. See social contributions, taxes and a detailed breakdown — updated with legislation for 2026 .

Current legislation appliedFree, no registration

Net → Gross calculator Are you being paid enough?

Enter gross salary

€

Bonuses

€

Seniority supplement

Rate set by law. The employer may increase this percentage.

Years of service

Born

Glossary

Insurable Income

The total amount on which social contributions and tax are calculated. Includes base salary, bonuses, and seniority supplements. Capped at the maximum insurable income base.

State Social Insurance

The main social security contributions comprising Pension Insurance, Sickness & Maternity Insurance, and Unemployment Insurance. Split between employee and employer.

Pension Insurance

Contribution to the state pension fund. The rate depends on birth year — those born after 1959 pay a lower rate because part goes to the supplementary pension.

Sickness & Maternity Insurance

Insurance covering sick leave, pregnancy, and maternity benefits. Mandatory for all employees under employment contracts.

Unemployment Insurance

Contribution to the unemployment fund. Entitles you to unemployment benefits if you lose your job, provided you meet the insurance period requirements.

Supplementary Pension Insurance

Supplementary mandatory pension insurance in a Universal Pension Fund. Required for those born after 31.12.1959. Funds accumulate in a personal account.

Health Insurance

Mandatory contribution to the National Health Insurance Fund. Provides access to free medical care within the scope of the health package.

Total Social Contributions

Sum of all social and health insurance contributions paid by the employee — State Social Insurance, Supplementary Pension (if applicable), and Health Insurance.

Income Tax

Personal income tax. Bulgaria applies a flat tax rate of 10%, calculated on taxable income after deducting social contributions.

Total Deductions

The full amount withheld from gross salary — includes all social contributions and income tax. The difference between gross salary and total deductions is your net salary.

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Methodology, rates & FAQ

How does the gross-to-net calculator work?

The gross-to-net salary calculator computes the net (take-home) amount you will receive after all mandatory social contributions and taxes are deducted from your gross salary. Calculations are up-to-date with Bulgarian legislation for 2026 and reflect all changes in insurance thresholds and rates.

Calculation steps

1
Enter gross salary
Enter your monthly gross salary in EUR. The minimum wage for 2026 is €620.2.
2
Social contributions calculated
The calculator computes mandatory employee contributions: State Social Insurance (Pension, Sickness & Maternity, Unemployment), Supplementary Pension, and Health Insurance. Total employee rate: 13.78%.
3
Income tax applied
A flat 10% personal income tax is applied to the taxable income (gross salary minus social contributions).
4
Result — net salary
Net salary = gross salary minus total deductions (social contributions + income tax).

Types of remuneration

Base salary: The salary stated in the employment contract, without additional payments.
Gross salary: Base salary plus all additional payments (seniority, night shifts, bonuses, etc.).
Net salary: The take-home amount after deducting social contributions and taxes.
Total employer cost: Gross salary plus employer-side social contributions.

Insurance rates 2026

Current social insurance thresholds and rates for 2026 in Bulgaria:

Minimum wage	€620.2
Maximum insurable income	€2300
Personal income tax	10%
Employee contributions (total)	13.78%
Health insurance (employee)	3.2%

Frequently asked questions

What is the difference between gross and net salary?

Gross salary is the full amount before deductions. Net salary is what you actually receive after social contributions and income tax are withheld.

What is the minimum wage in Bulgaria for 2026?

The minimum wage for 2026 is €620.2 per month for full-time employment.

What percentage of my salary goes to social contributions?

The total employee contribution rate is 13.78%, covering pension insurance, health insurance, sickness & maternity, unemployment, and supplementary pension (for those born after 1959).

What is the maximum insurable income for 2026?

The maximum insurable income for 2026 is €2300. Social contributions are not charged on income above this amount.

Does the calculator account for people born before 1960?

Yes. If you indicate you were born before 01.01.1960, the calculator excludes the supplementary pension contribution and applies the higher state pension rate.

What currency are the calculations in?

Calculations are in EUR. Bulgaria adopted the euro in 2026. The fixed exchange rate is 1 EUR = 1.95583 BGN.

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Calculation steps

Enter gross salary

Enter your monthly gross salary in EUR. The minimum wage for 2026 is €620.2.

Social contributions calculated

The calculator computes mandatory employee contributions: State Social Insurance (Pension, Sickness & Maternity, Unemployment), Supplementary Pension, and Health Insurance. Total employee rate: 13.78%.

Income tax applied

A flat 10% personal income tax is applied to the taxable income (gross salary minus social contributions).

Result — net salary

Net salary = gross salary minus total deductions (social contributions + income tax).

Types of remuneration

Base salary

The salary stated in the employment contract, without additional payments.

Gross salary

Base salary plus all additional payments (seniority, night shifts, bonuses, etc.).

Net salary

The take-home amount after deducting social contributions and taxes.

Total employer cost

Gross salary plus employer-side social contributions.