How is freelance income from foreign clients taxed in Bulgaria?

Bulgarian tax residents are generally taxed on freelance profit under the modelled regime regardless of where the client is based; this calculator does not apply a separate foreign-client rate. Summary: Flat 10% income tax after a 25% statutory expense deduction and social contributions. Confirm residency and sourcing with a local adviser.

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

Bulgaria self employed tax calculator 2026

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 30, 2026

How freelancer tax works in Bulgaria in 2026

In Bulgaria, self-insured freelancers typically deduct a normative expense share, pay social contributions on a share of revenue within min/max bases, then 10% personal income tax on the remainder.

From 2026 Bulgaria uses the euro, so the calculator works in EUR. Check that your activity fits the self-insured freelancer profile and that contribution floors still apply at low income.

Key figures from the calculator model

Statutory expenses (25% of revenue): 25.0%
Social security contributions (27.8%): 27.8%
Personal income tax (10%): 10.0%

Bulgaria freelancer tax regimes

Illustrative calculation for €50,000 gross annual income.

Self-employed liberal profession (свободна професия, 25% normative expenses)

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
No first-year activity relief modelled for this regime (none)
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

What rate do I need in Bulgaria?

Enter a target take-home and see the gross, day and hourly rate for Bulgaria freelancer regimes.

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Net take-home and effective rates for every modelled regime at €30k, €60k and €100k.

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Frequently asked questions

How is freelance income from foreign clients taxed in Bulgaria?: Bulgarian tax residents are generally taxed on freelance profit under the modelled regime regardless of where the client is based; this calculator does not apply a separate foreign-client rate. Summary: Flat 10% income tax after a 25% statutory expense deduction and social contributions. Confirm residency and sourcing with a local adviser.
How does Self-employed liberal profession (свободна професия, 25% normative expenses) work for freelancers in Bulgaria in 2026?: 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.