How the Bulgaria свободна професия calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (EUR) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Deemed expenses (25%) | deemedExpenses | $round(annualRevenue * $const.deemedExpenseRate, 2) |
| Income After Expenses | incomeAfterExpenses | $round(annualRevenue - deemedExpenses, 2) |
| Insurable base | insurableBase | $round($min([$max([incomeAfterExpenses, $const.minAnnualBase]), $const.maxAnnualBase]), 2) |
| Social + health contributions | contributions | $round(insurableBase * $const.contributionRate, 2) |
| Income tax (10%) | incomeTax | $round($const.taxRate * $max([0, incomeAfterExpenses - contributions]), 2) |
| Net income / year | netIncome | $round($max([0, annualRevenue - contributions - incomeTax]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
deemedExpenseRate | 0.25 |
contributionRate | 0.278 |
minAnnualBase | 7442.4 |
maxAnnualBase | 27600 |
taxRate | 0.1 |
Test vectors (3)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 30,000 EUR revenue — inside both insurable-base limits
given annualRevenue | 30000 |
|---|---|
expect deemedExpenses | 7500 |
expect incomeAfterExpenses | 22500 |
expect insurableBase | 22500 |
expect contributions | 6255 |
expect incomeTax | 1624.5 |
expect netIncome | 22120.5 |
Case 2 — 50,000 EUR revenue — contributions stop at the maximum insurable income
given annualRevenue | 50000 |
|---|---|
expect deemedExpenses | 12500 |
expect incomeAfterExpenses | 37500 |
expect insurableBase | 27600 |
expect contributions | 7672.8 |
expect incomeTax | 2982.72 |
expect netIncome | 39344.48 |
Case 3 — 6,000 EUR revenue — the base is lifted to the statutory minimum
given annualRevenue | 6000 |
|---|---|
expect incomeAfterExpenses | 4500 |
expect insurableBase | 7442.4 |
expect contributions | 2068.99 |
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
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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