Which has lower income tax, Bulgaria or Portugal?

Bulgaria has the lower effective income tax on a $100k single-resident profile in 2026: Bulgaria ~13.8% vs Portugal ~40.1% on the default schedule (before any special regimes).

What's the effective tax rate at $100k in Bulgaria vs Portugal?

On the default progressive schedule, a $100k single resident pays an effective rate of ~13.8% in Bulgaria and ~40.1% in Portugal for the 2026 tax year. Special regimes can lower these significantly.

How many days to become tax resident of Bulgaria vs Portugal?

Bulgaria: 183+ days of physical presence. Portugal: 183+ days of physical presence.

Does Bulgaria or Portugal have a better special regime for expats?

Portugal has a dedicated ICP regime (IFICI (NHR 2.0), 20%); Bulgaria has none currently modeled, so the default schedule applies there.

Does Bulgaria or Portugal tax foreign income?

Bulgaria taxes residents on worldwide income. Portugal taxes residents on worldwide income.

Which currency does Bulgaria vs Portugal use?

Bulgaria uses BGN (лв); Portugal uses EUR (€).

Home/Compare/Bulgaria vs Portugal · $100,000#CMP-46988

ParametersFromBulgaria→ToPortugalGross$100,000FilingSinglePeriodFY 2026

Residency model

Edit parameters →

§ 01 · The verdict

Bulgaria leaves you with $26,295 more per year — a 43.9% net advantage over Portugal on a $100,000 gross.

The gap is driven by the headline tax structure — no special regime applied. Both countries are indicated in USD at the displayed FX.

Net delta · annual

+$26,295

in favour of Bulgaria

Monthly

+$2,191

Over 5 yrs

+$131,474

Rate gap

26.3 pp

Confidence

High

BG·SofiaBGN → USD @ 0.5556

Bulgaria

Standard tax (no special regime)

Effective tax rate

13.8%

on $100,000 gross

Net take-home

$86,206

$7,184 / month

Statutory deductionsUSD

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

PT·LisbonEUR → USD @ 1.0870

Portugal

Standard tax (no special regime)

Effective tax rate

40.1%

on $100,000 gross

Net take-home

$59,911

$4,993 / month

Statutory deductionsUSD

Personal income tax progressive · top 48%	$29,089
Social security 11.0% employee · uncapped	$11,000
Total deductions	$40,089
Gross income	$100,000
Net take-home	$59,911

§ 02 · Where the paycheck goes

Flow of $100,000.

Width of each segment is its share of gross. NET segment is what crosses the finish line into the user's account.

Bulgaria13.8% effective

$0 → $100,000

PIT · $10,000

NET · $86,206

Portugal40.1% effective

$0 → $100,000

PIT · $29,089

Social · $11,000

NET · $59,911

Income tax (PIT)Social chargeNet take-home

Δ net+$26,295·43.9% advantage BU

§ 03 · Full ledger

Line-item reconciliation.

All amounts USD · FY2026

Instrument	Bulgaria · USD	Portugal · USD	Δ (PT − BG)
I. Personal income tax
Personal income tax BGprogressive · top 10%PTprogressive · top 48%	$10,000	$29,089	+$19,089
subtotal · personal income tax	$10,000	$29,089	+$19,089
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 лв49,560PT11.0% · uncapped	$3,794	$11,000	+$7,206
subtotal · mandatory social security & health	$3,794	$11,000	+$7,206
Total deductions	$13,794	$40,089	+$26,295
Effective rate	13.8%	40.1%	26.3 pp
Gross income	$100,000	$100,000	—
Net take-home	$86,206	$59,911	−$26,295
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply.

§ 04 · Cost-of-living adjusted · secondary

And once the paycheck has to buy something.

We treat this section as secondary — the tax model is precise; the price model is a survey instrument with wider error bars.

PPP basis · NYC = 100	Bulgaria	Portugal	Δ
Cost-of-living index Indicative · placeholder until COL table ships	42.0	56.0	+14.0 pts
Nominal net (annual) From the engine — exact	$86,206	$59,911	−$26,295
Real net · Portugal basket	$114,941	$59,911	−$55,030

Real purchasing power · annual

Net take-home, re-expressed in Portugal-basket dollars.

Bulgaria

$114,941

nominal $86,206

Portugal

$59,911

nominal $59,911

Real delta · annual

+$55,030

a 91.9% advantage to Bulgaria once basket prices are normalised.

Indicative only — wider error bars than the tax model.

§ 05 · Methodology & sources

How this comparison was built.

Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.

Read the full note ↗

Bulgaria · source instruments

Personal income tax code · brackets 2026
Social-insurance contribution schedule 2026
No special regimes recorded for this jurisdiction.

Portugal · source instruments

Personal income tax code · brackets 2026
Social-insurance contribution schedule 2026
IFICI (NHR 2.0) · Not Portuguese tax resident in prior 5 years + Bachelor's +…

Model assumptions

01.Single filer, no dependents. Joint and head-of-household calculations not yet modeled.
02.Income treated as employment, not self-employed unless explicitly set.
03.Special regimes assumed eligible where the headline criteria fit; otherwise the standard schedule applies.
04.FX held constant at the displayed static rate across the period.
05.No equity, RSU, capital gains, or carried interest.
06.No treaty offsets applied — see HOME model for the US-resident case.
07.Filing status assumed Single. Joint and head-of-household calculations not yet modeled.
08.Tax year 2026 with 2025 transitional rates where applicable.

Last refreshed · Thu, 21 May 2026 14:04:39 GMT

Engine v0.1.0

Confidence · High (BG), High (PT)

Cite this comparison ↗

Disclaimer — Comparely publishes modelled estimates for informational purposes and does not constitute legal, tax, accounting, or immigration advice. Statutory rates, social-charge ceilings, FX, and elective regimes change. Eligibility for any special regime is subject to qualifying conditions beyond income alone. Consult a qualified adviser before acting on any figure displayed.

§ 06 · Related pairs

Other jurisdictions worth a glance.

4 pairs