The gap is driven by the headline tax structure — no special regime applied. Both countries are indicated in USD at the displayed FX.
| Personal income tax progressive · top 10% | $10,000 |
| Social security 13.8% employee · capped | $3,794 |
| Total deductions | $13,794 |
| Gross income | $100,000 |
| Net take-home | $86,206 |
| Personal income tax impatriate · 50% exemption | $13,457 |
| Social security 42.9% employee · capped | $9,190 |
| Total deductions | $22,647 |
| Gross income | $100,000 |
| Net take-home | $77,353 |
| Instrument | Bulgaria · USD | Italy · USD | Δ (IT − BG) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax BGprogressive · top 10%ITimpatriate · 50% exemption | $10,000 | $13,457 | +$3,457 |
| subtotal · personal income tax | $10,000 | $13,457 | +$3,457 |
II. Mandatory social security & health | |||
~13.78% (pension 8.78% + health 3.2% + others). Cap BGN 4,130/mo → annual BGN 49,560. BG13.8% · capped лв49,560IT— | $3,794 | — | −$3,794 |
9.19-10.49% INPS; cap €120,607 (2025; 2026 TBC). BG—IT9.2% · capped €120,607 | — | $9,190 | +$9,190 |
Gestione Separata 33.72-35.03%. BG—IT33.7% · uncapped | — | — | — |
| subtotal · mandatory social security & health | $3,794 | $9,190 | +$5,396 |
| Total deductions | $13,794 | $22,647 | +$8,852 |
| Effective rate | 13.8% | 22.6% | 8.9 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $86,206 | $77,353 | −$8,852 |
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply. | |||
| PPP basis · NYC = 100 | Bulgaria | Italy | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 42.0 | 65.0 | +23.0 pts |
Nominal net (annual) From the engine — exact | $86,206 | $77,353 | −$8,852 |
| Real net · Italy basket | $133,414 | $77,353 | −$56,060 |
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