Tax & labour › Social security
Health insurance contribution rate
In 2026, the health insurance contribution rate in Bulgaria is 8%. Verified against source · 26 August 2026
Total health insurance contribution on insurable income; split employer 60% / employee 40% for employees.
History by year
| Year | Value | Valid from | Valid to | Legal basis | Notes | |
|---|---|---|---|---|---|---|
| 2026 | 8% | 1 January 2026 | — | ЗЗО, чл. 29, ал. 3; ЗБНЗОК за 2026 г. | Verified against source · 26 August 2026 |
- Legal basis:
- ЗЗО, чл. 29, ал. 3; ЗБНЗОК за 2026 г.