Freelancer vs employee take-home in Bulgaria on €25,000 (2026)
On a gross of €25,000 in Bulgaria, a employee keeps the most — €19,400 net, €93 more than the next-best option. Here is the full breakdown at 2026 rates.
| Setup | Net / year | Effective rate |
|---|---|---|
| Employee | €19,400 | 22% |
| Company | €19,306 | 23% |
| Freelancer | €18,434 | 26% |
Other incomes in Bulgaria
Same income, other countries
Rates: Bulgaria 2026.1-verified, 2026. Bulgaria adopted the euro on 1 Jan 2026 (fixed 1.95583). Flat 10% income / 10% corporate / 5% dividend (a proposed 10% dividend hike was NOT enacted). The social-contribution ceiling (max insurable €2,300/mo, the enacted Aug–Dec 2026 figure) makes the country very light for high earners. Freelancer uses the 25% statutory expense deduction (the expenses field is ignored) and the mandatory 27.8% self-insured rate (the optional +3.5% sickness cover isn't modelled); the company owner-manager pays the minimum self-insured contribution even on dividends. The employer rate is a mid-band figure (accident-fund class varies). Figures are estimates from a deterministic engine — not tax advice.