Employment Income in Bulgaria

For an employee it is your employer’s responsibility to deduct and pay your income tax to the government each month (similar to the PAYE scheme in the UK).They are also responsible for paying the Bulgarian equivalent of your social security and National Insurance contributions.

Income tax is calculated according to what rate-band your income falls into, and then is subject to a percentage tax plus a fixed figure tax. Examples of the tax rates and fixed rate taxes for income tax payable on employment income in 2007 are shown in the tables below: