Maximum Insurable Income in Bulgaria 2026: €2,300 from 1 August

Maximum Insurable Income in Bulgaria 2026: €2,300 from 1 August

2026: the ceiling is €2,300 from 1 August

The maximum monthly insurable income in Bulgaria is €2,111.64 from 1 January to 31 July 2026 and €2,300 from 1 August 2026, under the 2026 State Social Security Budget Act. No social or health contributions are due on the part of a salary above it; income tax is still due on all of it. The pension contribution itself did not change in 2026: employees pay 13.78% and employers 18.52% plus 0.4–1.1% work-accident insurance.

What it costs, on a gross salary of €3,000 (work-accident rate 0.4%):

• Net pay falls by €23.36 a month, from €2,438.11 to €2,414.75, if the gross stays the same.
• The employer pays €35.63 more a month, €178.15 for August to December.
• To keep the same net pay, the gross has to rise by €25.95, which costs the employer €61.58 a month more than before August.

Every salary up to €2,111.64 is unaffected. Work out any salary with our 2026 salary calculator, or see all the dates in the 2026 tax calendar.

Sources: НОИ, https://www.noi.bg/dohod01082026/; НАП 2026 contribution rates. Updated 5 October 2026.

The 2025 increase: 3,750 to 4,130 BGN

From April 1, 2025, the maximum monthly income subject to social and health insurance contributions in Bulgaria will increase from 3,750 BGN to 4,130 BGN.

📌 What Does This Mean?

Employees with gross salaries above 4,130 BGN will pay higher contributions.

Employees earning between 3,750 BGN and 4,130 BGN (as of March 31) will be partially affected.

If the gross salary remains the same, net pay will decrease.

To preserve the same net salary, gross pay must increase – meaning higher costs for employers.

📊 Financial Breakdown:

If gross pay remains unchanged:

📉 Net salary drops by: 47.12 BGN/month

💸 Employer cost increases by: 862.80 BGN/year

To keep the same net salary:

🔼 Gross salary must increase by: 52.36 BGN/month

💰 Total employer cost increases by: 1,491.12 BGN/year