Compare net income, taxes and social security across the three most common forms of self-employment in Bulgaria
Verified as of 31 Jul 2026see changes
Total expected revenue for the year in euro
Actual costs: equipment, software, rent, accounting
2026 calculation: social security 27.8% (pension, supplementary pension and health) on income between 550.66 and 2111.64 euro per month; tax 10% for freelancers (after 25% statutory expenses), 15% for sole traders (ET), 10% corporate plus 5% dividend for EOOD. For an EOOD the owner self-insures on the minimum base.
Freelance
€23,960
net per year (€1,997 per month)
Sole trader (ET)
€22,062
net per year (€1,839 per month)
EOOD (Ltd.)
€26,378
net per year (€2,198 per month)
| Criteria | Freelance | Sole trader (ET) | EOOD (Ltd.) |
|---|---|---|---|
| Liability | Personal, unlimited | Personal, unlimited | Limited to company capital |
| Accounting | Simple, often no accountant needed | Moderate | Double-entry, higher monthly fee |
| Winding down | Easy, with a declaration | Deletion from the Commercial Register | Liquidation, takes months |
| Contributions in a slow year | On actual income, not below the minimum | On actual income, not below the minimum | Always on the minimum base, even with no profit |
More about the legal forms: Business forms comparison
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These calculations are for informational purposes only and do not constitute financial, tax, or legal advice. Consult a qualified professional for your specific situation.