Freelancing in Bulgaria: insuring yourself

Working life · Last reviewed: 2026-10-10

What insuring yourself actually means

For an employee, contributions are calculated, withheld and paid by the employer. A freelancer has no such intermediary: you set, declare and pay the contributions yourself. They are calculated on an insurable income you choose between a statutory minimum and maximum, with an equalisation at year end against the income you actually earned. The scope of your pension, sickness and maternity entitlements depends directly on that choice — insurance is not merely a cost line but a future right.

Registration: where, and in what order

1. 1

   Establish your status

   A liberal profession, a craftsperson, a registered sole trader or a managing partner in a company are all self-insured persons, but their registration routes differ.
2. 2

   Liberal professions register in BULSTAT

   Practitioners who are not required to enter the trade register are recorded in the BULSTAT register held by the Registry Agency and receive an identification code.
3. 3

   Declare the start of activity to the NRA

   Beginning activity as a self-insured person is declared to the revenue agency; suspending and resuming activity are declarable events as well.
4. 4

   Set up your bookkeeping from day one

   Documented income and expenses, an invoicing routine and preparation for the annual return cost far less to establish at the start than to reconstruct later.

The filing calendar and who does what

• •NRA (НАП) handles declaration and collection of taxes and contributions; periodic contribution declarations and the annual return go there.
• •NOI (НОИ) administers the entitlements that flow from paid contributions: pensions, sickness and maternity benefits.
• •The Ministry of Labour and Social Policy sets the policy and rules in this field and announces changes to them.
• •For certain professional income the law recognises statutory deemed expenses; the percentage is defined in the personal income tax act and varies by income type.

Civil contract versus employment contract

One common way of working independently is under a civil contract (граждански договор). It differs from an employment contract: it does not create labour law protections such as working time limits, paid leave or termination compensation, but it is considerably more flexible. Under such contracts the paying party often withholds tax and contributions itself; clarifying exactly how the withholding works before signing avoids unpleasant surprises at year end.

2026 figures: insurable income and contribution items

According to the NRA page on self-insurance, the 2026 State Social Insurance Budget Act sets the minimum monthly insurable income of self-insured persons at 550.66 euro for 1 January – 31 July 2026 and at 620.20 euro from 1 August 2026. The maximum monthly insurable income is 2,111.64 euro and 2,300 euro respectively. During the year you pay advance contributions on an income you choose within that range, and the two tables filed with the annual tax return reconcile this with the income actually earned.

• •Pension fund: 19.8% for people born before 1 January 1960 and 14.8% for those born after 31 December 1959.
• •Universal pension fund (born after 31 December 1959): 5%.
• •Health insurance: 8%.
• •General illness and maternity fund: 3.5% (marked with an asterisk on the page).

Declarations, registration and deadlines according to the official pages

In freelance work the costliest mistake is a missed deadline. The sources give this calendar and paperwork:

• •Starting, interrupting, resuming or ending the activity: the self-insured person files a declaration within 7 days.
• •Form 1, «Data on the insured person»: monthly, by the 25th of the following month.
• •Annual return: for a non-trading freelancer, from 10 January to 30 April; the income tax rate on the NRA page is 10%, while the page gives 15% for sole traders (ET).
• •BULSTAT: individuals practising a liberal profession or a craft are entered, as are foreign individuals without a personal identification number who provide independent personal services in the country.
• •Documents for the entry: application form RB-2, a declaration that the data is true, and a document showing that the activity is carried out in Bulgaria. Applications go to the Registry Agency's regional offices or electronically through bulstat.bg.

Frequently asked questions

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