Enter what you received for the quarter and the calculator shows the statutory expense allowance, the taxable base, the tax and the payment deadline. Every figure and rule below is quoted from the National Revenue Agency, checked on 12 September 2026.
The gross amount on the documents you issued for those three months.
The revenue agency states the allowance runs from 25% to 60% by income type; these are the cases it names.
No advance tax is due for the fourth quarter.
The tax is 10% of the taxable income for the quarter, less the insurance contributions the self-insured person is obliged to make for their own account for the months of the quarter in which the taxable income was received. If the person is not self-insured, the tax is 10% of the difference between the taxable income and the mandatory insurance contributions withheld by the payer.
Taxable income is what was received for the quarter, minus the statutory expense allowance. That allowance runs from 25% to 60% depending on the type of income: 40% for royalties and licence fees and for a freelance profession as a lawyer on income after 1 January 2023, 25% for all other freelance income, 60% for hunting and fishing activity.
The tax is paid by the end of the month following the quarter in which the income was received, and no advance tax is due for the fourth quarter of the year. Where the recipient has reduced working capacity of 50% or more, advance tax becomes due only after taxable income from all sources for the tax year exceeds EUR 4,049.43, or BGN 7,920.
What you owe depends on the insurable income you chose, on your year of birth and on whether you are also insured for maternity, so the figure cannot be guessed for you. If you do not know it, the insurance calculator works it out at the rates from the Social Insurance Code and the revenue agency and hands you the quarterly total. For reference: the minimum monthly insurable income for the self-employed is EUR 550.66 from 1 January to 31 July 2026 and EUR 620.20 from 1 August to 31 December 2026, with a maximum of EUR 2,111.64 and then EUR 2,300.
The tax is 10% of the taxable income for the quarter, less the insurance contributions you are obliged to make for your own account for the months of that quarter. Taxable income is what you received for the quarter minus the statutory expense allowance.
The revenue agency states it runs from 25% to 60% depending on the type of income. For royalties and licence fees, and for a freelance profession as a lawyer on income after 1 January 2023, it is 40%. For all other freelance income it is 25%. For hunting and fishing activity it is 60%.
By the end of the month following the quarter in which the income was received. No advance tax is due for the fourth quarter of the year.
The revenue agency states that advance tax becomes due only after your taxable income from all sources for the tax year exceeds EUR 4,049.43 (BGN 7,920).
The contributions you are obliged to make for your own account for the three months of the quarter. If you do not know them, the EduFacturing insurance calculator works them out at the rates from the Social Insurance Code and the revenue agency and gives you the quarterly total.
No. It is arithmetic on the figures you enter, using rules quoted from the revenue agency. Your own case may carry specifics, and an accountant is the right person for those.