[{"data":1,"prerenderedAt":480},["ShallowReactive",2],{"guide-en-tax-basics":3},{"id":4,"title":5,"body":6,"description":458,"extension":459,"icon":460,"lastReviewed":461,"locale":462,"meta":463,"navigation":402,"path":464,"readMinutes":465,"seo":466,"sources":467,"stem":477,"updated":478,"__hash__":479},"guides\u002Fguides\u002Fen\u002Ftax-basics.md","Bulgarian taxes for foreigners: the 10% system",{"type":7,"value":8,"toc":444},"minimark",[9,23,31,36,46,68,77,124,128,131,162,168,171,175,182,196,202,249,254,258,266,280,283,286,290,297,331,335,348,352,359,362,366,377,381,387,391],[10,11,13],"callout",{"type":12},"warning",[14,15,16,17,22],"p",{},"This is background information, not tax or legal advice. Rules, thresholds and rates change — verify anything that affects a real decision with ",[18,19,21],"term",{"gloss":20},"Национална агенция за приходите — the National Revenue Agency","НАП"," or a Bulgarian accountant before you act on it.",[14,24,25,26,30],{},"Bulgaria is famous among expats for one number: ",[27,28,29],"strong",{},"10%",". It's real, but it's only half the picture — social security is usually the bigger bite, and whether you owe anything at all depends on your residency status and where the money comes from.",[32,33,35],"h2",{"id":34},"the-flat-rate-and-what-it-doesnt-include","The flat rate, and what it doesn't include",[14,37,38,39,41,42,45],{},"Personal income tax is a flat ",[27,40,29],{},", with ",[27,43,44],{},"no tax-free personal allowance"," — every euro you earn is taxed from the first one. A few categories have their own rates:",[47,48,49,56,62],"ul",{},[50,51,52,55],"li",{},[27,53,54],{},"Dividends"," — 5%",[50,57,58,61],{},[27,59,60],{},"Interest income"," — 8%",[50,63,64,67],{},[27,65,66],{},"Corporate profit"," — 10%",[14,69,70,71,76],{},"That flat 10% is genuinely low by European standards, which is why it gets quoted so often. But it's rarely the whole story once you add social security (below) or, if you're self-employed, VAT (see our ",[72,73,75],"a",{"href":74},"\u002Fguides\u002Fvat","VAT guide",").",[78,79,80,93],"table",{},[81,82,83],"thead",{},[84,85,86,90],"tr",{},[87,88,89],"th",{},"Income type",[87,91,92],{},"Rate",[94,95,96,104,111,118],"tbody",{},[84,97,98,102],{},[99,100,101],"td",{},"Employment \u002F general income",[99,103,29],{},[84,105,106,108],{},[99,107,54],{},[99,109,110],{},"5%",[84,112,113,115],{},[99,114,60],{},[99,116,117],{},"8%",[84,119,120,122],{},[99,121,66],{},[99,123,29],{},[32,125,127],{"id":126},"whos-taxed-on-what-residency-decides","Who's taxed on what: residency decides",[14,129,130],{},"Bulgaria taxes you differently depending on whether you're a tax resident:",[47,132,133,152],{},[50,134,135,138,139,142,143,147,148,151],{},[27,136,137],{},"Tax resident"," — if you spend ",[27,140,141],{},"183+ days in Bulgaria in a calendar year",", or your ",[18,144,146],{"gloss":145},"centre of vital interests — where your family, home and economic ties are concentrated","център на жизнени интереси"," is here, you're taxed on ",[27,149,150],{},"worldwide income",": your Bulgarian salary, foreign freelance income, foreign rental income, all of it.",[50,153,154,157,158,161],{},[27,155,156],{},"Non-resident"," — taxed only on ",[27,159,160],{},"Bulgarian-source income"," (a local job, a local rental, local freelance clients).",[10,163,165],{"type":164},"info",[14,166,167],{},"Bulgaria has double-tax treaties with dozens of countries, so residency here doesn't automatically mean paying twice on the same income. Check НАП's treaty list for your home country before assuming the worst — the mechanism (credit or exemption) varies by treaty.",[14,169,170],{},"The 183-day test counts calendar days spent in Bulgaria, not \"work days\" — a long summer here plus remote work for a foreign employer can quietly tip you into residency even if your paycheck still comes from abroad. Digital nomads who bounce between countries often assume they're outside the Bulgarian system entirely; if Bulgaria ends up being where you spend most of the year, that assumption can be wrong. Track your days if you're close to the line.",[32,172,174],{"id":173},"social-security-the-part-people-forget-to-budget","Social security: the part people forget to budget",[14,176,177,178,181],{},"If you're employed, social security is the real cost — not the 10% PIT. As of August 2026, total contributions run to roughly ",[27,179,180],{},"33% of gross salary",", split:",[47,183,184,190],{},[50,185,186,189],{},[27,187,188],{},"Employee share: 13.78%"," — deducted from your payslip automatically",[50,191,192,195],{},[27,193,194],{},"Employer share: ~19%"," — paid on top of your gross, invisible to you but part of what you cost to hire",[14,197,198,199,201],{},"Health insurance is carved out of that total at ",[27,200,117],{},", split employer 4.8% \u002F employee 3.2%. Between social security and the flat 10% PIT on what's left, an employee's effective deduction from gross pay lands well above the headline \"10%\" figure.",[78,203,204,220],{},[81,205,206],{},[84,207,208,211,214,217],{},[87,209,210],{},"Contribution",[87,212,213],{},"Employee",[87,215,216],{},"Employer",[87,218,219],{},"Total",[94,221,222,236],{},[84,223,224,227,230,233],{},[99,225,226],{},"Social security (overall)",[99,228,229],{},"13.78%",[99,231,232],{},"~19%",[99,234,235],{},"~33%",[84,237,238,241,244,247],{},[99,239,240],{},"— of which, health insurance",[99,242,243],{},"3.2%",[99,245,246],{},"4.8%",[99,248,117],{},[10,250,251],{"type":164},[14,252,253],{},"The employer share doesn't come out of your payslip, but it's real money your employer is paying on top of your gross salary — worth knowing if you're ever negotiating a \"cost to company\" figure rather than a take-home number.",[32,255,257],{"id":256},"the-insurable-income-band-and-a-mid-year-change","The insurable-income band — and a mid-year change",[14,259,260,261,265],{},"Contributions aren't calculated on your full salary without limit — there's a floor and a ceiling, called the ",[18,262,264],{"gloss":263},"insurable income — the base amount your social contributions are calculated on, not necessarily your actual pay","осигурителен доход",". For 2026:",[47,267,268,274],{},[50,269,270,273],{},[27,271,272],{},"January–July:"," minimum €550.66, maximum €2,111.64 per month",[50,275,276,279],{},[27,277,278],{},"From 1 August 2026:"," minimum raised to €620.20, maximum raised to €2,300 per month",[14,281,282],{},"That's an unusual mid-year change — most years the band only moves at 1 January. If your payroll or self-employed contributions look different from what you calculated a few months ago, this is why. Confirm the current figures on nra.bg before relying on them.",[14,284,285],{},"In practice, the band mostly matters at the edges. If you earn below the minimum, your contributions are still calculated as if you earned the minimum — you can't pay less by earning less. If you earn above the maximum, contributions cap out there too — earning more doesn't increase what you owe in social security, only in income tax.",[32,287,289],{"id":288},"do-you-actually-need-to-file-a-return","Do you actually need to file a return?",[14,291,292,293,296],{},"Most employees on a single Bulgarian payroll ",[27,294,295],{},"don't"," need to file anything — their employer withholds and reports tax and social security automatically. You need to file your own annual return if you:",[47,298,299,311,318,325],{},[50,300,301,302,305,306,310],{},"Are ",[27,303,304],{},"self-employed or freelance"," — your income isn't reported by anyone else, so it's on you to declare it (see our ",[72,307,309],{"href":308},"\u002Fguides\u002Ffreelance-vs-company","freelancer vs. company guide",")",[50,312,313,314,317],{},"Earn ",[27,315,316],{},"rental income"," as a landlord — even a single flat rented out on the side counts",[50,319,320,321,324],{},"Have ",[27,322,323],{},"foreign-source income"," and you're a Bulgarian tax resident — foreign salary, foreign freelance clients, foreign investment income all need declaring once you cross the 183-day line",[50,326,320,327,330],{},[27,328,329],{},"more than one income stream"," that isn't already reconciled through payroll — a side gig alongside a full-time job, for example",[32,332,334],{"id":333},"getting-your-пик","Getting your ПИК",[14,336,337,338,342,343,347],{},"To file anything online — which is how almost everyone does it — you need a ",[18,339,341],{"gloss":340},"Персонален идентификационен код — a personal identification code that logs you into NAP's e-services","ПИК",". Get one in person at your local НАП office with your passport and ЕГН\u002FЛНЧ (see our ",[72,344,346],{"href":345},"\u002Fguides\u002Fnap","NAP registration guide"," if you haven't done that step yet); it's issued the same visit. Once you have a ПИК, the annual return, quarterly advances and most correspondence with НАП happen through the online portal.",[32,349,351],{"id":350},"quarterly-advance-payments-if-youre-self-employed","Quarterly advance payments if you're self-employed",[14,353,354,355,358],{},"If you're freelance or otherwise self-insured, НАП expects ",[27,356,357],{},"advance tax payments during the year",", not one lump sum in April — typically quarterly, calculated on your declared income so far. These reconcile against your final liability on the annual return; underpay through the year and you'll owe the balance (plus, potentially, interest) at filing time.",[14,360,361],{},"New freelancers often miss the first quarterly advance simply because nobody tells them it's coming — unlike an employer's payroll system, there's no automatic reminder. Put the due dates in a calendar the same week you register your activity.",[32,363,365],{"id":364},"the-deadline-and-the-early-filing-discount","The deadline, and the early-filing discount",[14,367,368,369,372,373,376],{},"The annual tax return is due by ",[27,370,371],{},"30 April"," of the following year, filed with НАП either online (with your ПИК or an e-signature) or on paper. Bulgaria has historically offered a ",[27,374,375],{},"discount for e-filers who file and pay in full by 31 March"," — treat this as something to check for, not something to rely on: the size of the discount and its cap change from year to year, so confirm the current terms on nra.bg before counting on it.",[32,378,380],{"id":379},"where-people-get-stuck","Where people get stuck",[14,382,383,384,386],{},"The single biggest trap is assuming \"10% tax\" is the full cost of working here. Employees are surprised by how much social security takes; freelancers are surprised that low PIT doesn't mean low overall contributions once VAT and self-insurance are added in (see the ",[72,385,75],{"href":74},"). The second trap is residency: people who spend most of the year in Bulgaria while still being paid abroad often don't realise that income becomes taxable here too. When in doubt, get a filing done through an accountant your first year — it costs little compared to getting worldwide-income residency wrong.",[32,388,390],{"id":389},"quick-checklist-for-your-first-tax-year","Quick checklist for your first tax year",[47,392,395,408,414,420,426,432,438],{"className":393},[394],"contains-task-list",[50,396,399,404,405,310],{"className":397},[398],"task-list-item",[400,401],"input",{"disabled":402,"type":403},true,"checkbox"," Get your ЕГН\u002FЛНЧ and register with НАП (see the ",[72,406,407],{"href":345},"NAP guide",[50,409,411,413],{"className":410},[398],[400,412],{"disabled":402,"type":403}," Request your ПИК at your local НАП office",[50,415,417,419],{"className":416},[398],[400,418],{"disabled":402,"type":403}," Work out whether you're a Bulgarian tax resident this year (183-day count, or centre of vital interests)",[50,421,423,425],{"className":422},[398],[400,424],{"disabled":402,"type":403}," If self-employed: confirm your ОКд-5 was filed within 7 days of starting activity",[50,427,429,431],{"className":428},[398],[400,430],{"disabled":402,"type":403}," Check whether the current insurable-income band on nra.bg matches what you're budgeting for social security",[50,433,435,437],{"className":434},[398],[400,436],{"disabled":402,"type":403}," Set a reminder for 31 March (early-filing discount, if it applies) and 30 April (hard deadline)",[50,439,441,443],{"className":440},[398],[400,442],{"disabled":402,"type":403}," If you have foreign income, rental income, or freelance income, budget an accountant's time for your first return",{"title":445,"searchDepth":446,"depth":446,"links":447},"",2,[448,449,450,451,452,453,454,455,456,457],{"id":34,"depth":446,"text":35},{"id":126,"depth":446,"text":127},{"id":173,"depth":446,"text":174},{"id":256,"depth":446,"text":257},{"id":288,"depth":446,"text":289},{"id":333,"depth":446,"text":334},{"id":350,"depth":446,"text":351},{"id":364,"depth":446,"text":365},{"id":379,"depth":446,"text":380},{"id":389,"depth":446,"text":390},"How Bulgaria's flat 10% income tax actually works, what social security really costs, and who needs to file a return.","md","percent","2026-08-08","en",{},"\u002Fguides\u002Fen\u002Ftax-basics",14,{"title":5,"description":458},[468,471,474],{"label":469,"url":470,"reviewed":461},"National Revenue Agency (НАП) — tax rates and filing","https:\u002F\u002Fnra.bg",{"label":472,"url":473,"reviewed":461},"PwC Tax Summaries — Bulgaria","https:\u002F\u002Ftaxsummaries.pwc.com\u002Fbulgaria",{"label":475,"url":476,"reviewed":461},"National Social Security Institute (НОИ\u002FNSSI)","https:\u002F\u002Fnssi.bg","guides\u002Fen\u002Ftax-basics","August 2026","bHvLj1_KeqdX0zbW-l6KJt5zG9zG23MAHvjBJ4-bVZc",1787049107720]