Bulgaria self-employed net income calculator (свободна професия)
Your net income as a Bulgarian freelancer is revenue minus a statutory 25% deemed expense allowance, social and health contributions on a base clamped between a statutory floor and ceiling, and the 10% flat income tax on what remains.
Worked example: with Annual revenue of 30,000, this model computes Net income / year 22,120.50. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How свободна професия in Bulgaria is calculated
Bulgaria deducts a quarter of a liberal profession revenue as expenses without asking for a single receipt. The 25% allowance is statutory and automatic, so only 75% of revenue is ever insured or taxed — which makes the headline 10% flat tax effectively lower still against gross revenue.
Contributions are the part that does not scale. They are charged on a base clamped between a statutory minimum and maximum monthly insurable income, so a very small year still pays contributions as if it had earned the floor, and every year above the ceiling pays exactly the same amount as one at it.
That ceiling is why Bulgaria reads as unusually flat at higher revenue: income tax stays at 10% by design, contributions stop growing, and the effective total rate therefore falls the more you earn. The regime cost is concentrated almost entirely at the bottom of the range.
Worked example
| Annual revenue (EUR) | 30000 |
|---|---|
| Deemed expenses (25%) ✓ | 7500 |
| Income After Expenses ✓ | 22500 |
| Insurable base ✓ | 22500 |
| Social + health contributions ✓ | 6255 |
| Income tax (10%) ✓ | 1624.5 |
| Net income / year ✓ | 22120.5 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much net income from 30,000 EUR revenue in Bulgaria?
The 25% allowance leaves 22,500 EUR, contributions at 27.8% take 6,255 EUR, and the 10% flat tax on what remains is 1,624.50 EUR — about 22,120 EUR net. Bulgaria adopted the euro in 2026, so these figures are in euro, not leva.
What is the 25% deemed expense allowance?
A statutory deduction for liberal professions: a quarter of revenue is treated as business expenses with no documentation at all. You cannot claim more by documenting real costs, and you do not need to claim anything to get it.
Do contributions keep rising with income?
No. They are charged on a base capped at the maximum monthly insurable income, so above that ceiling the contribution is fixed. Combined with the flat 10% tax, the effective total rate falls as revenue rises.
Sources
- НАП — Свободни професии: облагане по чл. 29 ЗДДФЛ с 25% нормативно признати разходи · checked 2026-08-22
- НАП — Осигурявам се сам: вноски за самоосигуряващи се лица (27,8% без ОЗМ) · checked 2026-08-22
- Минимален и максимален осигурителен доход 2026 (620,20 / 2 300 EUR от 1 август) · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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