What are the income tax rates in Bulgaria in 2025?

Bulgaria applies a flat income tax rate of 10% in 2025.

What is the top income tax rate in Bulgaria?

The top marginal income tax rate in Bulgaria is 10% in 2025. Flat tax on employment income.

What is the difference between the effective and marginal tax rate?

Your marginal rate is the tax on your next euro of income — the rate of the highest bracket you reach. Your effective rate is total tax divided by total income, and is always lower in a progressive system because earlier income is taxed at lower rates.

Bulgaria Income Tax Calculator 2025

Bulgaria applies a flat rate of 10% in 2025. Enter your taxable income to see tax owed per bracket, your effective rate and your marginal rate.

Country

Tax year

Annual gross income

Income tax

BGN 3,880

Tax year 2025

Effective tax rate

8.6%

income tax / gross income

Marginal rate

10%

top bracket reached

Bracket-by-bracket breakdown

Bracket (BGN)	Rate	Taxable	Tax
BGN 0 – ∞	10%	BGN 38,799	BGN 3,880

Note: Flat tax on employment income.

Taxable income (BGN)	Marginal rate
BGN 0 – and above	10%

Employee social contributions: 13.8%. Flat tax on employment income.

Frequently asked questions

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Bulgaria Income Tax Calculator 2025

Bracket-by-bracket breakdown

Bulgaria income tax brackets (2025)

Frequently asked questions

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Bracket-by-bracket breakdown