"Should I register as a freelancer or open an EOOD in Bulgaria?" It is the single most common question we hear from EU citizens, digital nomads, and remote workers planning a move to Bulgaria. The answer depends on your income level, your real business expenses, and whether you need liability protection — and the difference can be thousands of euros per year.
We built a free calculator that gives you the exact answer for your specific numbers. No signup. No email gate. Just enter your monthly income and see a side-by-side comparison of both structures with Bulgarian 2026 tax rates.
What the Calculator Shows You
For each structure, the calculator breaks down every component:
Freelancer (свободна професия)
- Recognized expenses (НПР) — 25% automatic deduction for most freelance income (civil contracts, IT, consulting) or 40% for lawyers, artists, and copyright income
- Social security contributions — ДОО 14.80%, ДЗПО 5.00%, ОЗМ 3.50% (optional), ЗО 8.00% — calculated on your actual income (after НПР) up to the EUR 2,111.64 monthly cap, including the annual equalization
- Income tax (ДДФЛ) — 10% on the tax base (income minus НПР minus SSC)
- Total tax + SSC and net take-home
EOOD (Ltd company)
- Manager salary — on your chosen insurance base (EUR 550.66 minimum to EUR 2,111.64 maximum)
- Deductible business expenses — rent, accounting, software, travel, etc.
- Corporate income tax (КД) — 10% on profit after salary and expenses
- Dividend tax — 5% on after-tax profit distributed to the owner
- Manager SSC — on the chosen salary base
- Manager income tax — 10% on salary after SSC
- Total tax + SSC and net take-home
The calculator also shows the annual totals, the annual saving (how much the better option saves you per year), and the effective tax rate of the winning structure.
The 2026 Rates Used
| Parameter | Rate / Value |
|---|---|
| ДОО (pension fund) | 14.80% |
| ДЗПО (supplementary pension) | 5.00% |
| ОЗМ (sickness & maternity) — optional | 3.50% |
| ЗО (health insurance) | 8.00% |
| Total SSC with ОЗМ | 31.30% |
| Total SSC without ОЗМ | 27.80% |
| Minimum insurable base | EUR 550.66/month |
| Maximum insurable base | EUR 2,111.64/month |
| Personal income tax (ДДФЛ) | 10% flat |
| Corporate income tax (КД) | 10% |
| Dividend tax | 5% |
| Freelancer НПР (most activities) | 25% |
| Freelancer НПР (lawyers, artists, copyright) | 40% |
When Each Structure Wins — Rules of Thumb
Freelancer usually wins when:
Annual income below ~EUR 50,000 · Minimal real business expenses · Solo operation, no employees · No IP to protect · No publisher/investor contracts requiring a company · No liability concerns
EOOD usually wins when:
Annual income above ~EUR 80,000-100,000 · Significant deductible expenses (accounting, rent, software, contractors) · Need limited liability · IP to protect (code, designs, brand) · Investors or publisher contracts · Team of employees or subcontractors · Plans to scale or sell the business
But rules of thumb are not enough when you are making a decision that affects your income for years. Run your actual numbers through the calculator — it takes 30 seconds and shows you exactly where you stand.
Beyond Tax: What the Calculator Does Not Show
The calculator answers the tax question. But the freelancer-vs-EOOD decision also involves factors that cannot be reduced to a number:
- Liability: a freelancer has unlimited personal liability. An EOOD limits liability to the company's assets.
- IP ownership: an EOOD cleanly owns intellectual property. Freelancer IP sits in your personal name and is harder to transfer.
- Banking and credibility: some clients and platforms require a company counterparty. An EOOD has its own bank account, EIK number, and commercial registration.
- Investor access: an EOOD can issue shares, take on investors, and be acquired. A freelancer cannot.
- Accounting cost: freelancer accounting costs EUR 50-100/month. EOOD costs EUR 150-400/month. Factor this into your annual comparison.
- Switching cost: converting from freelancer to EOOD later costs EUR 150-500 and takes 1-2 weeks. Starting with an EOOD and not needing it costs more in accounting but zero in conversion.
If tax is the only factor, the calculator gives you the answer. If liability, IP, or growth plans matter, talk to us — a 15-minute call is usually enough to decide.
Frequently Asked Questions
What is the difference between EOOD and Freelancer tax?
How accurate is the calculator?
At what income does EOOD become better?
What is the 25% vs 40% НПР?
Does it include accounting costs?
Can I use it before moving to Bulgaria?
What does "already insured elsewhere" mean?
I need help deciding — can I talk to someone?
Need More Than a Calculator?
The calculator shows the tax math. We handle the setup — freelancer registration or EOOD incorporation, bank account, residence, NRA. One call.
Book Free 15-Min Consultation →Disclaimer: This calculator provides a general estimate based on 2026 Bulgarian tax and social security rates. It does not account for all possible scenarios (pensioners, persons with reduced capacity, income from multiple sources, or specific EOOD expense profiles). Consult our team for advice tailored to your specific situation. Calculator formulas verified against official Bulgarian accounting standards as of April 2026.