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Tax & labour › Social security

Maximum monthly insurable income

In 2026, the maximum monthly insurable income in Bulgaria is 2,300 EUR. Verified against source · 26 August 2026

Cap on the monthly income on which social security and health contributions are due, set by the annual state social security budget act (ЗБДОО).

History by year

YearValueValid fromValid toLegal basisNotes
20262,300 EUR1 August 2026ЗБДОО за 2026 г., чл. 9 (в сила от 01.08.2026)Verified against source · 26 August 2026Raised from 2,111.64 EUR when the 2026 budget entered into force on 1 August 2026.
20262,111.64 EUR1 January 202631 July 2026Удължителен закон за бюджета на ДОО (2025 г. параметри в евро)Verified against source · 26 August 2026Unchanged from 2025 (4,130 BGN converted) because the 2026 social security budget was adopted late.
20254,130 BGN1 January 202531 December 2025ЗБДОО за 2025 г., чл. 9Verified against source · 26 August 2026
20243,750 BGN1 January 202431 December 2024ЗБДОО за 2024 г., чл. 9Verified against source · 26 August 2026
Source:
Осигурителен доход и вноски през 2026 г. — Портал ТРЗ Норматив
Legal basis:
ЗБДОО за 2026 г., чл. 9 (в сила от 01.08.2026)

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