Are these Bulgaria tax figures official advice?

No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Freelancer taxes

Freelancer tax in Bulgaria

How freelancers are taxed in Bulgaria for the 2026 tax year, built from the same data as the calculator. Every figure below comes with its assumptions and sources: treat them as indicative, not advice.

Updated for the 2026 tax year · reviewed Sep 10, 2026

Bulgaria freelancer tax regimes

Illustrative calculation for €50,000 gross annual income.

Freelancer / self-insured person

Flat 10% income tax after a 25% statutory expense deduction and social contributions.

Social security contributions	€7,306
Personal income tax	€3,019
Total tax & contributions	€10,326
Effective rate	20.7%
Net income	€39,674

Assumptions

25% statutory (normative) expense deduction (Art. 29 PITA)
Social security base = 75% of revenue, clamped between the annual minimum and maximum insurable income
Insurable-income thresholds change mid-2026; annualised min EUR 6,955.62 and max EUR 26,281.48 used
Social security at 27.8% (pension + health, without the sickness/maternity option)
PIT 10% on income after the 25% deduction and social contributions
Effective rate is total tax and contributions over gross revenue

Sources

Who it's for

Registered freelancer / self-insured person (свободна професия)
Bulgarian tax resident
Bulgaria uses EUR from 2026

Compare across countries

See how Bulgaria compares with other European countries on the same income.

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Frequently asked questions

How does Freelancer / self-insured person work for freelancers in Bulgaria?: Flat 10% income tax after a 25% statutory expense deduction and social contributions.
Are these Bulgaria tax figures official advice?: No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Other countries

This is an indicative calculator for information only, not tax advice. It models the main freelancer regime(s) with the simplifications listed above and uses dated ECB/NBU exchange rates. Verify with a local accountant before making decisions.