Tax regime for freelance status (2026)
| Item | Rule |
|---|---|
| Tax | 10% on income after deducting a 25% flat-rate expense allowance (Art. 29 of the Personal Income Tax Act) |
| Social security | as a self-insured person on a chosen income between €620.20 and €2,300 monthly; annual settlement |
| VAT | mandatory registration once turnover exceeds €51,130 for the calendar year; Art. 97a for services to companies in the EU |
| Advance tax | quarterly returns under Art. 55 of the Personal Income Tax Act (no return for Q4) |
| Annual return | due by 30 April; filed electronically by 31 March for a 5% discount (up to €500) |
| Bookkeeping | not required under the Accountancy Act; a revenue ledger and supporting documents are kept |
Who can register
- Programmers and IT consultants on contract
- Translators and editors
- Graphic and web designers
- Architects and design engineers
- Journalists, copywriters, photographers
- Artists, musicians, actors
- Speakers, trainers, consultants
- Doctors, dentists, psychologists in private practice
- Lawyers, notaries, private enforcement agents (under a special regime)
- Chartered accountants and appraisers
The general condition: activity at your own risk and expense, without an employment contract and without a commercial character (reselling goods does not qualify as a liberal profession).
Process
- 1
Request
Details of the activity, address and NACE code. Quote on the same day.
- 2
BULSTAT
We file the application with the Registry Agency; registered within 1–3 days.
- 3
NRA
Declaration OKd-5 for starting activity and choosing insurable income, within 7 days.
- 4
Start
You issue invoices under your BULSTAT number. On request, we take over the quarterly and annual returns.
Frequently asked questions
When is an EOOD more advantageous than freelance status?
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When your actual expenses exceed 25% of income, when you want to hire staff, or when clients require an invoice from a company. Comparison: legal forms.
Do I need a cash register?
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Only for cash or in-person card payments. Not for bank transfers.
Can I also work under an employment contract?
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Yes. Social security contributions are due on the combined income up to the maximum insurable income.
Sources
Personal Income Tax Act (Art. 29, Art. 43, Art. 50); BULSTAT Register Act; Social Insurance Code (Art. 4(3)); Social Insurance Budget Act for 2026. Verified on 3 September 2026.
Important
Bulsmetka is a private accounting firm, not a government body. Information is general and does not replace individual advice. State fees are invoiced at cost.