Calculating net salary from gross in Bulgaria means subtracting employee social-security contributions and 10% personal income tax on the taxable base (typical employment case). This guide walks through the logic and gives three numeric sketches—always confirm with official NAP parameters for 2026.

Steps

1. Set the insurance base (between legal min and max).
2. Compute employee pension, health, unemployment shares at current rates.
3. Apply tax reliefs if declared to the employer.
4. Tax = 10% × taxable monthly income.
5. Net = gross − employee SSC − tax.

Example: ~€2,000 gross

Illustratively, ~13.78% employee SSC on €2,000 ≈ €275.60; taxable ≈ €1,724.40; tax 10% ≈ €172.44; net ≈ €1,552 before child reliefs.

High earners

Above the social-security cap, contributions stop increasing but tax base rules still apply—use the calculator for exact caps.

Salary calculator →