As a freelancer in Bulgaria you pay a flat 10% income tax, but only on 75% of your income: the law deducts 25% as expenses without receipts, so the effective rate is 7.5%. Social security is charged on a capped monthly base. Use the calculator below to see your net income, then read how registration, BULSTAT and the visa rules work in 2026.
Bulgaria for Freelancers at a Glance
Bulgaria Freelancer Tax Calculator (2026)
Rates as of 12 October 2026. The monthly cap is €2,300 from 1 August 2026. Source: National Revenue Agency / PwC Tax Summaries. The notes under the calculator explain the same figures if JavaScript is off.
Enter your gross monthly income to see exactly how much you would keep as a Bulgarian freelancer — after the 10% flat income tax, the 25% statutory expense deduction, and capped social security contributions.
Calculate Your Net Income
Updated for 2026 — Euro-denominated, post euro adoption
Estimate based on 2026 Bulgarian rates. Social security base capped at €2,300 / month, floored at €550.66 / month. Actual contributions may vary depending on your chosen coverage and yearly settlement.
Bulgarian Freelancer Tax Explained
Bulgaria's tax system is unusually simple. Freelancers — registered locally as a svobodna profesiya (free profession) — pay a flat 10% income tax. Before the tax is calculated, however, Bulgarian law automatically deducts 25% of your gross income as statutory recognized expenses. You do not need receipts, invoices, or proof of any kind for this deduction.
The arithmetic is straightforward: 75% of your gross income × 10% = 7.5%. That is the effective income tax rate every freelancer in Bulgaria pays, regardless of actual business expenses. The 25% expense deduction is set by law for this kind of freelance income.
On top of income tax, freelancers must pay national insurance contributions covering pension, health insurance, and (optionally) general illness and maternity. The total combined rate is approximately 31.3%, but it is calculated on a self-chosen insurance base between a minimum and a maximum — not on your full income.
Tax-Deductibility of Social Contributions
An important detail many calculators miss: social security contributions are deductible from your taxable income. This means the actual taxable base is your gross income minus the 25% statutory deduction and minus your paid social contributions. The calculator above takes this into account.
Social Security for Self-Employed in Bulgaria
One of Bulgaria's biggest advantages for higher-earning freelancers is the cap on social security contributions. Regardless of how much you actually earn, your contributions are calculated only on income up to €2,300 per month (the maximum monthly insurance base for 2026). A freelancer earning €10,000 per month pays the same contributions as one earning €2,500 per month.
The minimum insurance base is €550.66 per month — even if you earn less, contributions are calculated on this floor. Many freelancers with strong international earnings choose to insure on the minimum base voluntarily, paying roughly €175 per month in social contributions and settling any difference through the annual tax declaration. This is fully legal and the most common approach among international freelancers.
| Parameter | 2026 Value |
|---|---|
| Minimum monthly insurance base | €550.66 |
| Maximum monthly insurance base | €2,300 |
| Pension fund contributions | ~19.8% |
| Health insurance | 8% |
| General sickness & maternity (optional) | ~3.5% |
| Total contribution rate (full coverage) | ~31.3% |
| Income tax rate | 10% flat |
| Statutory expense deduction | 25% |
Visa & Residence Requirements for Freelancers
Non-EU freelancers usually come to Bulgaria on a Type D long-stay visa and then apply for a residence permit. The route depends on citizenship.
EU and EEA Citizens
If you are a citizen of an EU or EEA member state (or Switzerland), no visa is required. You can move to Bulgaria immediately, register as a freelancer (svobodna profesiya), and obtain a long-term EU residence certificate. The process is purely administrative — typically completed within a few weeks of arrival.
UK, US, Canadian and Other Visa-Waiver Nationals
You can enter Bulgaria visa-free for up to 90 days within any 180-day period. To stay longer and operate as a freelancer, you need to apply for a Type D long-stay visa at a Bulgarian embassy or consulate before arrival. Once in Bulgaria with a Type D visa, you can register as a freelancer and apply for a Bulgarian residence permit — typically valid for one year and renewable.
Other Non-EU Nationals
Citizens of countries that require a visa to enter Bulgaria must obtain a short-stay Schengen-compatible visa, then transition to a Type D long-stay visa for self-employment purposes. Documentation typically includes proof of income, a clean criminal record, health insurance, accommodation in Bulgaria, and a business plan or proof of freelance activity.
If you are unsure which route applies to you, we recommend a short consultation. Get in touch with our team for a free assessment of your specific situation.
See the Bulgarian residence card for foreigners.
How to Register as a Freelancer in Bulgaria (BULSTAT and NRA)
The registration process for a Bulgarian freelance profession (svobodna profesiya) is significantly simpler than incorporating a company. There is no minimum capital, no notary, and the official state fee is just €5.11.
BULSTAT Registration for Freelancers
Obtain a BULSTAT number. Apply at the Registry Agency. For foreign nationals, the BULSTAT number is derived from your LNCH (foreigner personal number); for Bulgarian citizens, from your EGN.- Register with the National Revenue Agency (NRA). Submit the OKD-5 declaration — the Declaration for Registration of a Self-Insured Person — and choose your social security coverage scope.
- Choose your insurance base. Declare your monthly insurance base between €550.66 (minimum) and €2,300 (maximum). This determines your monthly social contributions.
- Open a Bulgarian bank account. Required to receive client payments and to settle tax and social contribution obligations.
- Start issuing invoices. Each invoice must contain your name, BULSTAT number, address, and bank details — and may need to be issued in Bulgarian for local clients.
- File monthly & annual declarations. Monthly Declaration Form 1 for social security; annual tax declaration by April 30 of the following year.
We handle the entire registration process for international freelancers — BULSTAT, NRA, OKD-5, bank account setup, and EU residence applications where required. See our full service catalog or contact us directly for a quote.
Does Bulgaria Tax Foreign Income?
Bulgaria taxes your worldwide income if you are tax resident here. Residence usually follows more than 183 days in a year, or your centre of vital interests if your home and family are here. Non-residents are taxed only on Bulgarian-source income. See Bulgaria tax rates 2026.
Double Tax Treaties (UK, Germany, Spain)
Bulgaria has double tax treaties with the UK, Germany and Spain, among others. A treaty decides which country taxes a type of income first and whether the other country gives a credit. It does not, by itself, make foreign freelance income tax-free. The treaty text and your residency certificate are what a filing relies on.
Freelancer vs. EOOD: When a Company Makes More Sense
For most freelancers earning under approximately €60,000–€80,000 per year, registering as a svobodna profesiya is the simpler and more tax-efficient option. Above that threshold, an EOOD (single-member limited liability company) often makes more sense due to the additional structuring flexibility, professional appearance, and ability to retain profits inside the company at the 10% corporate tax rate.
If you are unsure which structure fits your situation, we'd be happy to compare both scenarios for you. Company formation in Bulgaria: costs and steps On €80,000 of profit, a freelancer pays €6,000 income tax plus social security on up to €2,300 a month (about €8,600 a year at full coverage). An EOOD pays €8,000 corporate tax and €3,600 dividend tax (€11,600), plus contributions on a manager's salary if you pay one. Which is cheaper depends on how you pay yourself — ask us for a comparison on your numbers.
Freelancer Bulgaria — Frequently Asked Questions
What is the effective tax rate for freelancers in Bulgaria?
Do I need a freelance visa for Bulgaria?
How much are social security contributions for Bulgarian freelancers in 2026?
Are there freelance jobs available in Bulgaria?
Do I need to speak Bulgarian to register as a freelancer?
Can I work for clients outside Bulgaria as a Bulgarian freelancer?
When should I switch from freelance status to a Bulgarian company?
Does Bulgaria tax foreign income?
Is there a double tax treaty between Bulgaria and the UK?
Ready to Become a Bulgarian Freelancer?
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