Freelance Profession in Bulgaria — Complete Guide 2026

What is a freelance profession?

In Bulgaria, a "freelance profession" (svobodna profesiya) is a self-employed individual who provides independent services and is registered in the BULSTAT/EIK registry. Unlike an EOOD (single-member LLC), you operate as an individual — not a legal entity.

Common examples: IT developers, designers, consultants, translators, accountants, lawyers, doctors.

Who can register?

Any legally capable individual with a permanent address in Bulgaria can register. No minimum capital, no partners, no notarisation required.

Registration steps

1. BULSTAT Registration

File an application with the BULSTAT/EIK registry:

• Online with QES (qualified electronic signature) — recommended
• In person at an NRA office

With Firmify, you can prepare and submit all documents online for EUR 29.

2. NRA Registration (OKD-5 Declaration)

After receiving your BULSTAT number, file OKD-5 declaration with the National Revenue Agency to register as self-employed. Deadline: 7 days from the start of activity.

3. Activate accounting

Enable the free accounting module in Firmify. Select your NPR percentage, set your insurance income, and you're ready.

Taxes and social insurance

Obligation	Rate
Income tax	10% (after NPR deduction)
Pension insurance (DOO)	14.8% of insurable income
Health insurance (ZO)	8% of insurable income
Supplementary pension (DZPO)	5% of insurable income

NPR (Normative expense deduction): 25% for most activities, 40% for liberal professions, 60% for artistic activities.

Example: IT consultant, annual income EUR 15,000 (≈30,000 BGN)

• NPR (25%): -7,500 BGN
• Taxable income: 22,500 BGN
• Income tax (10%): 2,250 BGN
• Social insurance (min. BGN 933/mo): ~3,112 BGN/year
• Total tax burden: ~5,362 BGN (~18%)