Bulgaria Self-Employed & НАП
Bulgaria Freelancer & Self-Employed Tax Calculator
Estimate net earnings and social insurance for independent contractors, freelancers, and liberal professions in Bulgaria operating Self-Insured Person (Самоосигуряващо се лице - СОЛ). Features statutory 25% deemed expense deductions (нормативно признати разходи), mandatory pension and health insurance between 933 BGN and 3,750 BGN bases, and 10% flat personal tax.
Gross Revenue & Insurance Choice
Statutory minimum: 933 BGN/mo. Statutory maximum cap: 3,750 BGN/mo.
Take-Home Earnings & Tax Burden
Monthly Net Take-Home 3,892 лв ≈ €1,990 EUR
Monthly Social Contributions 259 лв Pensions & Health
Personal Income Tax (10%) 311 лв Assessed after 25% deemed costs
Effective Overall Tax Rate 12.7% Total statutory deduction
Monthly Financial & Tax Specification
| Gross Invoiced Receipts | 4,500.00 лв |
| Statutory Deemed Expense Deduction | -1,125.00 лв |
| Taxable Pre-Social Base | 3,375.00 лв |
| Mandatory Social Insurance (НОИ) | -259.37 лв |
| Final Taxable Base (Данъчна основа) | 3,115.63 лв |
| 10% Personal Income Tax (ЗДДФЛ) | -311.56 лв |
| Net Cash in Hand (Чист доход) | 3,929.07 лв |
📊 Bulgarian National Revenue Agency (NRA / НАП) Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (BGN) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 лв. |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Bulgarian & Southeastern European Fiscal Compliance Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.