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Freelance or company

EUR (€)

Tax thresholds and rules (2026)

Key figures for 2026

  • Minimum wage: €620.20
  • Social security ceiling: €2,111.64 (January–July) / €2,300 (August–December)
  • Personal income tax: 10%
  • Corporate tax: 10%

Contributions, category III labour, born after 1959

Employee — 13.78%

  • Pension (State Social Security): 6.58%
  • Supplementary pension (universal fund): 2.20%
  • Sickness and maternity: 1.40%
  • Health insurance: 3.20%
  • Unemployment: 0.40%

Employer — 18.52% + accident insurance

  • Pension (State Social Security): 8.22%
  • Supplementary pension (universal fund): 2.80%
  • Sickness and maternity: 2.10%
  • Health insurance: 4.80%
  • Unemployment: 0.60%
  • Accident at work and occupational disease: 0.40% – 1.10%

Exchange rate

€1 = BGN 1.95583 The site calculates in euro only. Leva appear as a note on the statute, not as a second currency in the calculator.

Freelance or company

Revenue is not salary

If you work for yourself, the tax falls on revenue after deemed expenses. Contributions are on an amount you pick — not on every euro that comes in.

Tax10% after expenses

Contributions27.8%

Min. base€620.20

Freelance or a company

The whole revenue, before tax and contributions.

Monthly revenue

This is what you received for the work, not a net salary.

Deemed expenses come off this amount first, then the 10% tax is calculated. Contributions are separate — on a base you choose.

Which monthFrom August the contributions have a higher ceiling.

Why there are two periods

In 2026 the social security ceiling rises on 1 August.

Until July the ceiling is €2,111.64. From August it is €2,300. The minimum wage is €620.20 in both periods.

The tax is 10% both before and after August. Pick the month you are calculating for.

The law recognises part of your revenue as expenses, with no receipts needed.

Deemed expenses

Statutory deemed expenses: 25% for an ordinary service, 40% for royalties.

The 10% tax is calculated on what remains after those expenses, not on the whole revenue.

Contributions are calculated on this amount, not on the whole revenue.

The base you choose

As a self-employed person you pick an income between the minimum and the ceiling. Contributions are 27.8% of that base.

Leave it empty and we use the minimum for the period (€620.20 in 2026).

Result

Enter your revenue and we will show roughly what is left.

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