Tax & labour › Social security
General illness & maternity contribution rate
In 2026, the general illness & maternity contribution rate in Bulgaria is 3.5%. Verified against source · 26 August 2026
Contribution to the general illness and maternity fund; split 60/40 employer/employee.
History by year
| Year | Value | Valid from | Valid to | Legal basis | Notes | |
|---|---|---|---|---|---|---|
| 2026 | 3.5% | 1 January 2026 | — | КСО, чл. 6, ал. 1, т. 5; разпределение 60:40 — чл. 6, ал. 3 | Verified against source · 26 August 2026 |
- Legal basis:
- КСО, чл. 6, ал. 1, т. 5; разпределение 60:40 — чл. 6, ал. 3