Freelance vs EOOD tax calculator
How to enter data and read results — indicative 2026 estimates, not tax advice.
The tool compares indicative tax burden for freelance profession (self-employed) and for a single-owner EOOD. Use it for planning; consult an accountant for final decisions.
What it calculates
For freelance: normative expense deduction (NPR), 10% income tax, and DOO/ZO/DZPO on your chosen insurance income. For EOOD: 10% corporate tax, 5% dividend tax, and manager social insurance on the same insurance base.
Input fields
- Annual gross income (BGN) — the turnover you want to model.
- Activity / NPR — 25% (general), 40% (liberal professions), or 60% (artistic). Pick the rate that matches your main activity.
- Insurance income (BGN/month) — between 933 and 3750 for 2026; drives social contributions.
- Months active — usually 12; reduce if you started mid-year.
Reading the results
You see net income, total burden, and effective rate for both forms. The comparison line shows which structure leaves more net with the same inputs — it excludes admin costs, VAT, and specific expenses.
Limitations
- Indicative figures only — not a substitute for your annual return or professional advice.
- Does not model VAT, advance payment schedules, mixed income, or foreign clients.
- For EOOD, excludes accounting fees, minimum capital, and management overhead.