Practical guides to social contributions, income tax, VAT and NRA deadlines for self-employed people in Bulgaria.
Social security contributions for self-insured persons are paid monthly by the 25th of the month following the month for which they are due, together with Declaration form 1. We explain when the deadline falls, what the payment codes are and why the wrong code leaves the obligation unpaid.
The declaration under Art. 55 ЗДДФЛ is the quarterly declaration for the advance tax of self-insured persons. Who files it, when the income payer files it instead of you and what the deadlines are for 2026.
The three most common forms of self-employment are taxed differently. Liberal professions pay 10% tax with normative recognised expenses, sole traders 15% on accounting profit, and limited companies 10% corporate tax plus 5% on dividends.
Income from international freelance platforms such as Upwork and Fiverr is treated as income from a liberal profession and is subject to taxation and social insurance in Bulgaria. Registration must be completed within seven days of the first transaction, and the National Revenue Agency receives automatic data on your income from the platforms.
Article 97a VAT registration is separate from general VAT registration and arises when receiving or providing certain services from and to the European Union. Unlike registration upon exceeding a turnover threshold, there is no threshold here and the deadline is before the service itself.
From gross income as a self-insured person, social security contributions and income tax are deducted. Here is the complete annual calculation for three typical monthly incomes — with the amounts that Danak's calculator works out for 2026.
VAT registration becomes compulsory when annual turnover exceeds €51,130, calculated over the last 12 months. You must apply within seven days, and after registration you start charging VAT and filing monthly returns.
Declaration form 1 (Декларация образец 1) is the monthly declaration by which self-insured persons — freelancers and sole practitioners — report their insurance income and days in insurance to the National Revenue Agency and the National Social Insurance Institute. It is filed by the 25th of the following month — electronically with a qualified electronic signature or PIN, on paper or on a medium.
Social security contributions are calculated as the product of the chosen insurance income and the rate for each fund. The monthly amount does not depend on actual income but on the insurance income you have chosen — equalization comes annually.
A complete explanation of social security contributions for self-insured persons in Bulgaria in 2026: what the funds and rates are, how to choose your insurance income, how much you pay monthly and what annual equalization means.
Advance tax under Art. 43 of the Personal Income Tax Act (ЗДДФЛ) is a tax that self-insured people pay quarterly on income from liberal professions, craft activities and other business income. The deadline for each of the first three quarters is the end of the following month, and for the fourth quarter no advance tax is owed — it is taxed only with the annual tax return.