Annual Tax Return Art. 50 — Freelancers

Annual Tax Return (Art. 50) for Freelancers in Bulgaria

Every individual with freelance income must file a Annual Tax Return under Art. 50 PITA for the previous tax year.

Deadline: April 30 of the following year.

Annexes

For freelance profession, complete Annex 3 — "Income from other business activity."

Annex	Content
Annex 3	Freelance income and NPR
Annex 10	Tax relief for persons with disabilities (if applicable)
Annex 12	Tax relief for children (if applicable)

How to Complete

1. Download the declaration from the NRA or use the online form
2. Enter your gross revenue from freelance activities
3. Choose your NPR percentage (25%, 40%, or 60%)
4. Calculate taxable income = Gross – NPR
5. Calculate tax = Taxable × 10%
6. Deduct prepaid tax (quarterly installments)
7. Enter your social contributions (pension + health + supplementary pension)

Social contributions for 2026 (reference)

At the minimum insurable income (550.66 €/month), annual contributions are about 1,837 € (~153 €/month). At the maximum (2,111.64 €/month), about 7,044 €/year. Enter amounts paid during the year in the declaration.