EOOD vs Freelancer: Which Saves You More?

Update (3 August 2026): With the adoption of the State Social Security Budget Act for 2026 (State Gazette No. 68 of 28 July 2026), the insurable income thresholds changed as of 1 August 2026: the minimum monthly insurable income for self-insured persons is EUR 620.20 (EUR 550.66 until 31 July 2026) and the maximum monthly insurable income is EUR 2,300 (EUR 2,111.64 until 31 July 2026). The contribution rates were not changed — 27.8%, or 31.3% with the optional general illness and maternity fund.

Enter your monthly income and see the exact tax, social security, and net take-home for both structures. Updated for Bulgaria 2026 (EUR).

Your Details

Your total monthly revenue before any deductions
Affects the freelancer recognized expense deduction (НПР)
If Yes: no SSC for freelancer; EOOD salary SSC also skipped
ОЗМ — Общо заболяване и майчинство (adds 3.50%)
If No: EOOD pays only 10% CIT + 5% dividend tax, no SSC through the company
Min EUR 620.20 — Max EUR 2,300 (from 1 August 2026). Most choose the minimum.
Rent, utilities, accounting, software, etc. (tax-deductible)

Monthly Comparison

FL
Freelancer
свободна професия — 25% НПР
Gross income
Recognized expenses (25% НПР)
Social security (SSC)
Tax base
Income tax (10%)
Total tax + SSC
Net take-home
LTD
EOOD (Ltd Company)
10% CIT + 5% dividend tax
Company revenue
Manager salary (on chosen base)
EOOD deductible expenses
Corporate tax (10% CIT)
Dividend tax (5%)
Manager SSC
Manager income tax (10%)
Total tax + SSC
Net take-home
Freelancer annual tax+SSC
EOOD annual tax+SSC
Annual saving (better option)
Effective rate (better option)

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Disclaimer: This calculator provides a general estimate based on Bulgarian tax and social security rates in force from 1 August 2026. It does not account for all possible scenarios (e.g. pensioners, persons with reduced capacity, income from multiple sources, specific EOOD expense profiles). SSC rates: ДОО 14.80%, ДЗПО 5.00%, ОЗМ 3.50%, ЗО 8.00%. Min insurable base: EUR 620.20. Max insurable base: EUR 2,300 (in force from 1 August 2026; previously EUR 550.66 and EUR 2,111.64). Consult our team for advice tailored to your specific situation. Formulas verified against official Bulgarian accounting standards as of 4 August 2026, including the thresholds in force from 1 August 2026.