---
title: "Freelancer tax calculator"
url: https://consultax-varna.com/calculators/freelancer-tax/
language: en
dateModified: 2026-09-25
---

# Freelancer tax calculator

Income tax and social security for self-insured professionals in Bulgaria, including recognized expenses and the annual equalization.

Freelancer tax calculatorGross annual income

Chosen monthly insurable base

€620.20

Advance social security is paid on a base you choose between the statutory minimum and maximum; the year-end equalization settles pension and health against your real income.

Include sickness and maternity cover (ОЗМ) (3.5%)

Take-home for the year

€17,696.40

Recognized expenses (25%)

€6,000.00

Taxable income

€18,000.00

Advance contributions

\-€2,068.99

Annual equalization top-up

\-€2,935.01

Income tax (10%)

\-€1,299.60

Take-home for the year

€17,696.40

Per month

€1,474.70

Total tax and contributions

26.27%

Opens a printable sheet — choose "Save as PDF" in the print dialog.

Assumes a full year of activity, the 25% recognized-expenses rule and no employment income alongside; ОЗМ stays on the chosen base and the equalization only ever adds. Talk to us before acting on it.

[Ask us to check your case](https://consultax-varna.com/contacts/)