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BGNormas oficiales, modeladas

Impuestos del autónomo en Bulgaria (2026).

Un autónomo que gana 60.000 € al año en Bulgaria se queda entre 49.160 EUR y 51.300 EUR según el régimen; la mejor opción es «ЕООД (single-member LLC) — 10% corporate tax + 5% dividend», con una carga efectiva del 14.5%. Abajo, 2 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

2 regímenes · 3 registros de fuentes · cada resultado sigue las normas publicadas del régimen

BG · 2026

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01ЕООД (single-member LLC) — 10% corporate tax + 5% dividendMejor resultado con estos ingresosIngreso neto51.300 EURCarga efectiva14.5%
  2. 02Свободна професия (freelancer) — 25% deemed expenses + 10% flat taxIngreso neto49.160 EURCarga efectiva18.1%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoSociedad

ЕООД (single-member LLC) — 10% corporate tax + 5% dividend

Carga efectiva con 60 000 €

14.5%

Lo que pagas

  • Корпоративен данък (corporate income tax 10%) — 10% of profit
  • Данък дивидент (dividend withholding 5%) — 5% of profit

Requisitos de acceso

  • Actividades: it-services, consulting, most-activities
  • Exige residencia fiscal
  • Company route: a single-member LLC (ЕООД) pays 10% corporate income tax on profit, then a 5% withholding tax when the after-tax profit is distributed as a dividend to the owner. Modeled as the full chain assuming all profit is distributed and no salary is drawn. grossAnnual = company profit before tax.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR25.650 EUR14.5%
60.000 EUR51.300 EUR14.5%
120.000 EUR102.600 EUR14.5%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

The 10% corporate tax then 5% dividend withholding give a flat ≈14.5% on distributed profit — lower than the свободна професия headline. BUT this ignores the owner-manager's compulsory self-insurance: a solo ЕООД owner acting as управител must still self-insure (27.8% on at least the minimum insurable income, ~€1,837/yr, up to the €2,111.64/month cap), which the свободна професия scheme already includes. So the true company burden is higher than 14.5% and the two routes are closer than they look; the company adds accounting and filing overhead. Not modeled: manager social insurance, a director's salary alternative, accounting costs, and VAT. Amounts in EUR (Bulgaria joined the euro 1 Jan 2026).

02activoAutónomo

Свободна професия (freelancer) — 25% deemed expenses + 10% flat tax

Carga efectiva con 60 000 €

18.1%

Lo que pagas

  • Нормативно признати разходи (25% deemed expenses) — 25% of revenue (una deducción que reduce la base imponible, no un pago)
  • Осигуровки — pension + health (27.8%, capped at max insurable income) — 27.8% of profit (min 1,837, max 7,044/year)
  • Данък върху доходите (flat 10%) — 10% of profit

Requisitos de acceso

  • Actividades: it-services, consulting, liberal-professions
  • Exige residencia fiscal
  • The classic Bulgarian freelancer setup: register as a self-insured person exercising a свободна професия (liberal profession). Taxable income = 75% of revenue (a statutory 25% deemed-expense allowance under art. 29 ЗДДФЛ) minus the social/health contributions paid; the remainder is taxed at the 10% flat rate. Social + health contributions are 27.8% but only on the insurable income, which is capped at a maximum (2026: €2,111.64/month), so the effective burden falls sharply above ~€25k profit.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR22.121 EUR26.3%
60.000 EUR49.160 EUR18.1%
120.000 EUR104.660 EUR12.8%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

The 27.8% self-insured rate = pension 19.8% (state фонд Пенсии 14.8% + universal fund ДЗПО 5%) + health 8%; it excludes the optional general-sickness/maternity cover (which would raise it to 31.3%) that self-insured freelancers usually skip. Contributions run on the insurable income between the 2026 minimum €550.66/month and maximum €2,111.64/month, reconciled by an annual equalization (годишно изравняване) on actual taxable income — so above ~€25.3k profit the contribution is flat and the marginal burden is just the 10% tax. Amounts are in EUR: Bulgaria joined the euro on 1 Jan 2026 (fixed 1 EUR = 1.95583 BGN). Above the VAT-registration threshold the freelancer charges VAT — neutral for B2B/foreign clients, excluded here. NOT modeled: the optional sickness/maternity 3.5%, the first-year proration, and DTA relief.

02

Prueba con tus propias cifras

Cambia ingresos, moneda y gastos para recalcular todos los regímenes activos de Bulgaria.

calculadora completa
  1. 1 ЕООД (single-member LLC) — 10% corporate tax + 5% dividend
    51.300 EURneto/año
    14.5 % de carga
  2. 2 Свободна професия (freelancer) — 25% deemed expenses + 10% flat tax
    49.160 EURneto/año
    18.1 % de carga