# 🇧🇬 Bulgaria — Social Security Base Increase in 2026

2026-07-31 — Podnikio Team

Bulgaria's minimum and maximum monthly social security base both rose mid-year in 2026, effective 1 August — what changed, why, and what it means for freelancers and EOOD owners.

## What actually changed?

On 22 July 2026, Parliament adopted the State Social Security (SSS) Budget Act for 2026 at second reading. It raises both ends of the monthly insurable-income band that freelancer and EOOD-owner social contributions (health and social insurance) are calculated on:

<table>
<thead>
  <tr>
    <th>
      
    </th>
    
    <th>
      Before
    </th>
    
    <th>
      After
    </th>
  </tr>
</thead>

<tbody>
  <tr>
    <td>
      Minimum monthly social base
    </td>
    
    <td>
      550.66 EUR
    </td>
    
    <td>
      <strong>
        620.20 EUR
      </strong>
    </td>
  </tr>
  
  <tr>
    <td>
      Maximum monthly social base
    </td>
    
    <td>
      2,111.64 EUR
    </td>
    
    <td>
      <strong>
        2,300 EUR
      </strong>
    </td>
  </tr>
</tbody>
</table>

## From when does it apply?

**1 August 2026.** Contributions for January–July 2026 were still calculated on the old 550.66 / 2,111.64 EUR band; the new figures apply from August onward.

## Why did the base change?

The statutory minimum wage was already fixed at **620.20 EUR/month from 1 January 2026** by a November 2025 Council of Ministers decree. The separate minimum insurable income for self-insured people did not rise with it automatically, but it remained at 550.66 EUR until the 2026 SSS Budget Act set it to 620.20 EUR from 1 August. The same act raised the maximum insurable income to 2,300 EUR/month.

## What are the consequences for freelancers and EOOD owners?

The freelancer figures below are for the **ordinary 25% recognized-expense category** (most freelancers). If your income qualifies for the 40% category instead (author/licence remuneration, lawyers), the same base change applies, but the gross-income thresholds where it bites are different — see the [freelancer social insurance cap FAQ](/en/blog/bulgaria/faq-freelancer-social-insurance-cap-2026) and [minimum social base FAQ](/en/blog/bulgaria/faq-freelancer-minimum-social-base-2026) for the 40%-category numbers.

The figures below compare two full-year hypotheticals — the whole of 2026 at the old band vs. the whole of 2026 at the new band — to show the size of the change. Since the new band only actually applies from August, the real 2026 figure for each blends seven months at the old rate with five at the new; we give both.

- **EOOD owners:** a full year at the new monthly base costs **~2,069 EUR/year**, up from ~1,837 EUR at the old base. Blended across 2026's actual old-then-new bands, the real 2026 cost is **~1,934 EUR** — see the [EOOD social cost FAQ](/en/blog/bulgaria/faq-eood-fixed-social-cost-2026).
- **Freelancers at low income (25% category):** a full year at the old band floors contributions below ~8,811 EUR/year gross; a full year at the new band floors them below ~9,923 EUR/year. These same two figures also mark the edges of 2026's actual transition band — below 8,811 EUR/year every month of 2026 is floored, between 8,811 and 9,923 EUR/year only August–December is, and above 9,923 EUR/year neither period floors. See the [minimum social base FAQ](/en/blog/bulgaria/faq-freelancer-minimum-social-base-2026) for what happens in between.
- **Freelancers at high income (25% category):** a full year at the old band caps contributions above ~33,786 EUR/year gross; a full year at the new band caps them above ~36,800 EUR/year. Those same two figures mark the edges of 2026's actual transition band, where only the August–December portion of the base is still rising with income. At 40,000 EUR/year gross, the average effective tax rate would be roughly 23% under a full year of the old band and roughly 25% under a full year of the new band; blended for 2026 it comes to **~24%**. Further up the income curve the difference narrows. See the [social insurance cap FAQ](/en/blog/bulgaria/faq-freelancer-social-insurance-cap-2026) for the full breakdown.
- **EOOD vs. freelancer crossover (25% category):** a full year at the old band puts the crossover at ~64,000 EUR/year; a full year at the new band puts it at ~69,000 EUR/year. Blended for 2026, the actual crossover is **~66,300 EUR/year** (with a second, lower crossover around ~16,400 EUR/year) — see the [crossover FAQ](/en/blog/bulgaria/faq-eood-vs-freelancer-crossover-2026) for how the 40% category compares.

## Does this apply to the whole of 2026, or only from August?

Only from August, legally, and our calculator below reflects that directly: it applies the old band (550.66/2,111.64 EUR) to the January–July portion of your income and the new band (620.20/2,300 EUR) to the August–December portion, then combines them — it isn't a full-year approximation at either rate. At the minimum base, that blended calculation is `(7 × 550.66 + 5 × 620.20) × 27.8% ≈ 1,934 EUR`.

See the [freelancer taxation guide](/en/blog/bulgaria/freelancer-svobodna-professia-2026) and [EOOD company taxation guide](/en/blog/bulgaria/eood-company-taxation-2026) for the full updated breakdowns.

## Calculator

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## Contact us

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## Related posts

- [🇧🇬 Bulgaria — Individual Freelancer Taxation in 2026 (Свободна Професия)](https://www.podnik.io/en/blog/bulgaria/freelancer-svobodna-professia-2026)
- [🇧🇬 Bulgaria — EOOD Company Taxation in 2026](https://www.podnik.io/en/blog/bulgaria/eood-company-taxation-2026)
- [🇧🇬 Bulgaria — Freelancer Minimum Social Base in 2026](https://www.podnik.io/en/blog/bulgaria/faq-freelancer-minimum-social-base-2026)