Bulgaria — Svobodna Profesiya (BULSTAT Freelancer) Calculator 2026
Calculate 2026 Bulgarian liberal-profession (Svobodna profesiya / Samoosiguryavashto se litse) net take-home pay in native EUR following Bulgaria’s Jan 1, 2026 Eurozone entry, including ZDDFL Art. 29 statutory expenses, ZBUDDOO 2026 social caps, and 10% PIT.
- Uncapped Statutory Expenses & 10% Flat PIT: Deduct 25% standard freelance/IT/consulting expenses or 40% author/royalty/IP expenses automatically with zero receipts (ZDDFL Art. 29), then apply 10% flat income tax after deducting mandatory social contributions.
- 2026 Native EUR Social Ceiling (ZBUDDOO 2026): Standard 27.8% (19.8% pension + 8.0% NZOK health) or 31.3% (with +3.5% sickness/maternity) clamped between the composite 6,955.62 €/yr minimum base and 26,281.48 €/yr maximum ceiling (max 7,306.25 €/yr standard social!).
- Child Deductions & 51,130 € ZDDS VAT: ZDDFL Art. 22v reduces annual taxable base by 3,067.75 € (1 child), 6,135.50 € (2 children), or 9,203.25 € (3+ children); domestic 20% ZDDS VAT threshold is 51,130 € (100,000 BGN), with mandatory Art. 97a VIES registration before intra-EU B2B invoicing.
- Why is Bulgaria’s effective freelance tax burden under 10% at high revenues in 2026?
- Bulgarian BULSTAT freelancers deduct 25% (or 40% for author/licensed IP work) of gross revenue automatically with no ceiling and no receipts, and their 27.8% KSO+NZOK social contributions freeze at 7,306.25 €/yr once annualinsurable income reaches 26,281.48 € (~35,042 € gross revenue at 25% expenses). Every euro earned above that ceiling faces only a 7.5% (or 6.0%) effective PIT rate.
- What are the minimum and maximum social security bases in Bulgaria in 2026?
- Under Bulgaria’s enacted 2026 State Social Insurance Budget (ZBUDDOO 2026, in native EUR at 1.95583 BGN/EUR), the monthly self-employed floor is 550.66 € (Jan–Jul) and 620.20 € (Aug–Dec), totaling 6,955.62 €/yr, while the monthly maximum ceiling is 2,111.64 € (Jan–Jul) and 2,300.00 € (Aug–Dec), totaling 26,281.48 €/yr.
- What is Bulgaria’s VAT registration rule for EU B2B freelancers in 2026?
- While Bulgaria’s domestic 20% ZDDS VAT registration threshold is 51,130 € (100,000 BGN), freelancers providing B2B services to VAT-registered clients in other EU member states must register under Art. 97a ZDDS at least 7 days before issuing their first intra-EU reverse-charge invoice.
Official 2026 Statutory Sources & Verification
Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).