What do high earners actually pay in Bulgarian social security now the cap is €2,300?

This is where Bulgaria quietly beats almost everywhere in Western Europe for high earners: contributions are computed only on income up to the maximum insurable base — 2,300 euro per month since August 2026 — and everything above that ceiling attracts zero social security. Only the 10 percent flat income tax applies without limit. The mechanics on your numbers: 90k a year is 7,500 euro a month, but contributions are calculated as if you earned 2,300. The total contribution burden on that capped base is roughly 33 percent, split between the parties — the employer pays around 19 percent on top of your gross (their cost, not yours), and your employee share is about 13.8 percent of the capped base, so roughly 318 euro a month regardless of how high your salary goes. Income tax is then 10 percent of your gross minus your own contributions. Rough monthly outcome: 7,500 gross, minus about 318 contributions, minus about 718 income tax — you keep around 6,460, an effective all-in rate of about 14 percent on your side. Run that against Milan, where IRPEF plus regional surtaxes on 90k sit in a different universe, and the relocation math speaks for itself. Two footnotes. The cap moves — it has been rising year to year (it was lower before August 2026), so expect gradual increases in future budgets. And the capped contributions also mean capped benefits: your future Bulgarian pension accrual and any paid sick leave are computed from the 2,300 base, not your real salary — private top-up saving is the standard answer. The broader picture of what you will owe as a Bulgarian tax resident is at /guides/bulgaria-tax-guide-for-foreigners.