--- title: "Maximum Insurable Income in Bulgaria 2026: €2,300 from 1 August" url: "https://fiscala.eu/en/blog/294-maximum-insurable-income-in-bulgaria-2026-eur2300-from-1-august" language: "en" description: "Bulgaria's maximum insurable income is €2,111.64 until 31 July 2026 and €2,300 from 1 August. What it costs employers and employees, with the 2025 change." --- ![image](https://fiscala.eu/fiscala/images/breadcrump_icon.png) - [Home](https://fiscala.eu/en) - [Blog](https://fiscala.eu/en/blog) - Maximum Insurable Income in Bulgaria 2026: €2,300 from 1 August # Maximum Insurable Income in Bulgaria 2026: €2,300 from 1 August Bulgaria's maximum insurable income is €2,111.64 until 31 July 2026 and €2,300 from 1 August. What it costs employers and employees, with the 2025 change. ![image](https://fiscala.eu/fiscala/images/breadcrumb_img_17.png) [Tax](https://fiscala.eu/en/blog?category=19) [Payroll](https://fiscala.eu/en/blog?category=20) Apr 1, 2025 ## Maximum Insurable Income in Bulgaria 2026: €2,300 from 1 August ![Maximum Insurable Income in Bulgaria 2026: €2,300 from 1 August](https://fiscala.eu/images/LgP4Le5MKzcdsw3D9K8cTytzKMXeuzbWWUXOlVbL-856x550.webp) ## 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](https://fiscala.eu/en/calculators/min-max-salary), or see all the dates in the [2026 tax calendar](https://fiscala.eu/en/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 #### Useful from Fiscala Tools and pages related to what you have just read. - [Owner calculator](https://fiscala.eu/en/calculators/owner-insurance) - [Salary and contributions calculator](https://fiscala.eu/en/calculators/min-max-salary) - [Our Pricing](https://fiscala.eu/en/pricing) #### Categories - [Accounting](https://fiscala.eu/en/blog?category=18) - [Tax](https://fiscala.eu/en/blog?category=19) - [Payroll](https://fiscala.eu/en/blog?category=20) - [Business](https://fiscala.eu/en/blog?category=29) #### Recent Posts ![What Foreign Entrepreneurs Need to Know About Business Taxes in Bulgaria](https://fiscala.eu/images/TVST6iGWtBgG18h0Yh0bW8o97llWSMUhtzDvRb4q-99x99.webp) Sep 17, 2025 [What Foreign Entrepreneurs Need to Know About Business Taxes in Bulgaria](https://fiscala.eu/en/blog/387-what-foreign-entrepreneurs-need-to-know-about-business-taxes-in-bulgaria) ![Variable Capital Company in Bulgaria – Advantages and Convenience for Business](https://fiscala.eu/images/DYbCcld7Y4bptRZKtZV7WxnQNQOPVeraX9utiqNE-99x99.webp) Sep 17, 2025 [Variable Capital Company in Bulgaria – Advantages and Convenience for Business](https://fiscala.eu/en/blog/386-variable-capital-company-in-bulgaria-advantages-and-convenience-for-business) ![Euro in Bulgaria: New obligations and benefits for the business](https://fiscala.eu/images/aes09jgLgTdsIHa8CNcNp8x2gj2YyoZpN7E3Ekjk-99x99.webp) Sep 17, 2025 [Euro in Bulgaria: New obligations and benefits for the business](https://fiscala.eu/en/blog/385-euro-in-bulgaria-new-obligations-and-benefits-for-the-business) ![Choosing the Right Business Entity in Bulgaria](https://fiscala.eu/images/bSmmxIwHsEgjjOV0Q1xoshZvOBnLuff9WAeWIPgc-99x99.webp) May 24, 2025 [Choosing the Right Business Entity in Bulgaria](https://fiscala.eu/en/blog/323-choosing-the-right-business-entity-in-bulgaria) ![Cash Payment Processing: A Complete Guide for Businesses](https://fiscala.eu/images/NhVGxGiW60M8Mf1xb86bm4MnBa6YVvFqRLA2jXQI-99x99.webp) Mar 4, 2025 [Cash Payment Processing: A Complete Guide for Businesses](https://fiscala.eu/en/blog/277-cash-payment-processing-a-complete-guide-for-businesses) ![How to Report Airbnb Income: A Complete Guide for Hosts](https://fiscala.eu/images/Gt2JqnN4dUpwOro5XufIs57fkCmCwh7pyBVKr5GW-99x99.webp) Feb 25, 2025 [How to Report Airbnb Income: A Complete Guide for Hosts](https://fiscala.eu/en/blog/272-how-to-report-airbnb-income-a-complete-guide-for-hosts) Stay up to date with Fiscala news