We would like to inform you about the key updates stemming from
the recently approved state budget in Bulgaria, which will come
into effect on 1 April 2025. These changes were published in State
Gazette No. 25 on 25 March 2025 and are expected to impact
employers and employees across various sectors. Below is a summary
of the most notable adjustments.
Key Budget Changes in Bulgaria from
01.04.2025
1. Increase in Minimum Insurance Base
The minimum insurance base will rise from BGN 933.00 to BGN
1,077.00. This change is expected to affect payroll planning for
employers, especially those managing minimum wage earners.
2. Increase in Maximum Insurance Base
The maximum insurance base will increase from BGN 3,750.00 to BGN
4,130.00. This impacts the calculation of social contributions for
higher-income earners.
