Tax & labour › Personal income tax
Personal income tax rate
In 2026, the personal income tax rate in Bulgaria is 10%. Verified against source · 26 August 2026
Flat rate on the annual taxable income of individuals (employment, freelance, rent, etc.).
History by year
| Year | Value | Valid from | Valid to | Legal basis | Notes | |
|---|---|---|---|---|---|---|
| 2026 | 10% | 1 January 2026 | — | ЗДДФЛ, чл. 48, ал. 1 | Verified against source · 26 August 2026 | |
| 2025 | 10% | 1 January 2025 | — | ЗДДФЛ, чл. 48, ал. 1 | Verified against source · 26 August 2026 | |
| 2024 | 10% | 1 January 2024 | — | ЗДДФЛ, чл. 48, ал. 1 | Verified against source · 26 August 2026 |
- Legal basis:
- ЗДДФЛ, чл. 48, ал. 1