• An individual in Bulgaria is liable for tax on his income as an employee as well as on income as a self-employed person. In the case of an individual who answers the test of a "permanent resident" of Bulgaria, tax will be calculated both on his income earned in Bulgaria and overseas. A foreign resident who is employed in Bulgaria pays tax only on his income in Bulgaria.
• To be considered a Bulgarian resident, the requirements must be met of residency in Bulgaria of at least 183 days in any calendar year, and occasionally also if residency is less than 183 days, if the individual has a home in Bulgaria that is his main residence, he will be considered a Bulgarian resident.
• An employer is obligated to deduct the income tax payable as well as national insurance, immediately each month from a salary paid to an employee.
• Certain payments are deducted from taxable income as detailed below.

INDIVIDUAL TAX TABLE