Is the cost of private health insurance subject to tax in Bulgaria?

Since employees’ private medical insurance premium is paid for by Customer, in Bulgaria, it is considered a benefit-in-kind (BiK). This means the employee will owe tax on the cost of the premium.

Employees’ taxes are calculated based on the monthly total (gross) value of the premium and their normal tax rate. It will be deducted from their Remote paycheck.

See also:

• In what countries is the Allianz benefit offered?
• Can employees opt out of this benefit?