Tax & labour · 2026
The tax rates, thresholds, contribution rates and deadlines that apply in Bulgaria in 2026, with the article of law that sets each one.
Corporate tax
| Parameter | Value | Year | Legal basis | |
|---|---|---|---|---|
| Corporate income tax rate | 10% | 2026 | ЗКПО, чл. 20 | Verified against source · 26 August 2026 |
| Dividend tax rate | 5% | 2026 | ЗДДФЛ, чл. 46, ал. 3; ЗКПО, чл. 200, ал. 1 | Verified against source · 26 August 2026 |
Currency
| Parameter | Value | Year | Legal basis | |
|---|---|---|---|---|
| Fixed BGN/EUR conversion rate | 1 EUR = 1.95583 BGN | 2026 | Закон за въвеждане на еврото в Република България | Verified against source · 26 August 2026 |
Deadlines
| Parameter | Value | Year | Legal basis | |
|---|---|---|---|---|
| Annual financial statements publication deadline | 30 September | 2026 | Закон за счетоводството, чл. 38, ал. 1 | Verified against source · 26 August 2026 |
| Annual corporate tax return deadline | 30 June | 2026 | ЗКПО, чл. 92, ал. 2 и чл. 93 | Verified against source · 26 August 2026 |
| Annual personal income tax return deadline | 30 April | 2026 | ЗДДФЛ, чл. 53, ал. 1 | Verified against source · 26 August 2026 |
Labour
| Parameter | Value | Year | Legal basis | |
|---|---|---|---|---|
| Minimum monthly wage | 620.20 EUR | 2026 | КТ, чл. 244, т. 1; ПМС № 243 от 13.11.2025 г. (ДВ, бр. 98 от 18.11.2025 г.) | Verified against source · 26 August 2026 |
Personal income tax
| Parameter | Value | Year | Legal basis | |
|---|---|---|---|---|
| Personal income tax rate | 10% | 2026 | ЗДДФЛ, чл. 48, ал. 1 | Verified against source · 26 August 2026 |
Social security
| Parameter | Value | Year | Legal basis | |
|---|---|---|---|---|
| General illness & maternity contribution rate | 3.5% | 2026 | КСО, чл. 6, ал. 1, т. 5; разпределение 60:40 — чл. 6, ал. 3 | Verified against source · 26 August 2026 |
| Health insurance contribution rate | 8% | 2026 | ЗЗО, чл. 29, ал. 3; ЗБНЗОК за 2026 г. | Verified against source · 26 August 2026 |
| Maximum monthly insurable income | 2,300 EUR | 2026 | ЗБДОО за 2026 г., чл. 9 (в сила от 01.08.2026) | Verified against source · 26 August 2026 |
| State pension fund contribution rate (born after 31 Dec 1959) | 14.8% | 2026 | КСО, чл. 6, ал. 1, т. 2 (III категория труд); разпределение — чл. 6, ал. 3 | Verified against source · 26 August 2026 |
| State pension fund contribution rate (born before 1 Jan 1960) | 19.8% | 2026 | КСО, чл. 6, ал. 1, т. 1 (III категория труд); разпределение — чл. 6, ал. 3 | Verified against source · 26 August 2026 |
| Unemployment contribution rate | 1% | 2026 | КСО, чл. 6, ал. 1, т. 6; разпределение 60:40 — чл. 6, ал. 3 | Verified against source · 26 August 2026 |
VAT
| Parameter | Value | Year | Legal basis | |
|---|---|---|---|---|
| VAT reduced rate | 9% | 2026 | ЗДДС, чл. 66а, ал. 1 | Pending verification |
| Mandatory VAT registration threshold | 51,130 EUR | 2026 | ЗДДС, чл. 96, ал. 1 и ал. 6 (в сила от 01.01.2026) | Verified against source · 26 August 2026 |
| VAT standard rate | 20% | 2026 | ЗДДС, чл. 66, ал. 1 | Verified against source · 26 August 2026 |