Bulgaria - Tax Guide for Freelance Contractors
Welcome to our guide to Bulgarian Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, Bulgaria.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Bulgaria. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Bulgaria.
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Residents and non-residents working in Bulgaria are required to pay social security contributions on their gross salary in Bulgaria or in the country of their employer after an E101 has been issued.
Social security rates for 2010:
- 16.90% – 17.60% for employers,
- 12.10% for employees.
The minimum social security bases (thresholds) have been generally increased for 2010.
Employers and employees pay contributions to the following funds:
- Pension Fund
- General Sickness and Maternity Fund
- Guaranteed Receivables of Employees Fund
- Health Insurance Fund
- Professional Qualification and Unemployment Fund
- Additional mandatory private pension insurance if the employee was born after 1960.
In addition, employers also pay into a Labour Accident and Vocational Sickness Fund.