Digital Nomad Tax Guide: Working as a Freelancer in Bulgaria 2026

Why Bulgaria for digital nomads?

Bulgaria offers some of the most attractive conditions in the EU for digital nomads and location-independent freelancers:

• 10% income tax (flat rate)
• EU member state with full access to EU banking and services
• Low cost of living compared to Western Europe
• No digital nomad visa required for EU citizens — just register your freelance activity

Tax rates for foreigners

If you establish tax residency in Bulgaria (spending 183+ days/year or having a permanent home), you're taxed on worldwide income:

• Income tax: 10% (after NPR deduction)
• Social insurance: ~27.8% of chosen insurable income (BGN 933–3,750/month)

Establishing residency

1. Obtain Bulgarian residence permit (for non-EU) or register EU residency
2. Register in the National Population Registry
3. Apply for EGN (personal number) or LNCH (foreign national number)
4. Register BULSTAT and file OKD-5 at NRA