How much tax will you pay as a freelancer in Bulgaria in 2026?
If you are registering as a freelance professional or weighing EOOD, the first question is usually: what is left after taxes and social insurance? Firmify’s free calculator answers in minutes — with 2026 rates.
➡️ Open the calculator | Full guide
Why “10% tax” is not the full story
Bulgaria’s headline income tax is 10%, but freelancers also face:
- NPR deduction (25%, 40%, or 60% under Art. 29(1) of the Personal Income Tax Act) — you do not tax the full turnover
- Social insurance — DOO, health, and supplementary pension on your chosen base (min. 550.66 €/month until 31 July 2026 and 620.20 €/month from 1 August; max. 2,111.64 €/month until 31 July and 2,300 €/month from 1 August)
- Advance payments and the annual personal tax return (Art. 50)
Effective burden typically ranges from about 10% to 30% of gross — depending on the activity, the NPR deduction and the insurance base.
Three quick examples (indicative)
| Profile | Gross income | NPR | Indicative effective burden |
|---|---|---|---|
| IT consultant | €30,000 | 25% | ~24–26% |
| Accountant | €50,000 | 25% | ~11.4–22.1% |
| Artist | €24,000 | 40% | ~14.1–36.4% |
Exact figures depend on the chosen insurance base: for the accountant and artist rows the range spans the statutory minimum to maximum base, while the IT example assumes an intermediate base. Check the calculator.
NPR under Art. 29(1) of the Personal Income Tax Act: 25% for most liberal professions; 40% for lawyers and notaries, copyright and licensing royalties, crafts outside patent tax and processed agricultural produce; 60% only for registered agricultural producers of unprocessed produce.
When EOOD looks better
At higher, stable revenue, corporate tax plus dividend tax can leave more net — but with higher admin cost. The calculator includes an EOOD column so you can compare on equal inputs.
Deeper dive: Tax comparison: freelancer vs EOOD.
What to do after you run the numbers
- Register BULSTAT — online with Firmify from EUR 29
- Use free accounting — freelancer module in Firmify
- Choose insurance income carefully — do not under-insure for short-term savings
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