Bulgaria self employed vs company: what is left for a SOL and an EOOD
Enter an annual turnover, choose an activity and get what is left for a self-employed person (SOL) and for the owner of an EOOD on a management and control contract (DUK), and the ranges in which the leading form changes.
Opens without an account 3 times a day. A free account removes the limit.
- SOL and EOODone turnover for both forms
- 25/40/60%recognised expenses by activity
- 3 changeoversof the leading form by default
- 51,130 €VAT registration threshold
Self-employed or EOOD: what it compares
This calculator from EduFacturing is a free online tool that compares two ways of freelancing in Bulgaria at the same annual turnover: a self-employed person (SOL) and an EOOD, a single-owner company managed by its owner under a management and control contract (DUK). For each form it shows in euro what is left for the owner after contributions and taxes.
The result is ranges, not one boundary. The calculation runs in your browser.
What is left after tax at one turnover
Works out what is left for a SOL
From revenue it takes off NPR by type of activity, contributions up to the annual ceiling, adjusted after the year ends, and 10% tax. Voluntary OZM insurance can be added.
Works out what is left for an EOOD
It takes the monthly gross DUK, corporate tax on the profit and dividend tax on the share you distribute.
Shows ranges, not a boundary
Instead of one crossover it shows the turnovers at which a SOL leads and those at which an EOOD does. The boundaries are approximate.
Marks the VAT threshold
It warns about the VAT registration threshold already at 51,130 €. The calculations add no VAT effect.
When you choose between freelancing and an EOOD
At the same turnover the two forms leave different amounts.
A consultant or translator before registering
Choosing between a SOL and an EOOD. At 30,000 € and the default settings a SOL keeps 22,120.50 € and an EOOD 23,433.53 €.
Planning the DUK and dividend
Move the DUK and the dividend share and see how much is left for the owner.
Before the annual return
See the SOL's adjustment contribution: at 30,000 € and an income of 700 € a month it is 3,919.80 €.
Turnover near the VAT threshold
See the warning at a turnover of 51,130 € or more.
How contributions and taxes are calculated
The two forms are calculated separately by the rules of the tool and compared by the amount left for the owner.
SOL
Revenue minus NPR gives the base before contributions. Contributions are 27.8% (31.3% with OZM) on the larger of that base and the declared income, up to the annual ceiling. Tax is 10% on the base after contributions.
EOOD
Other expenses and the full cost of the DUK come off revenue. The profit pays 10% corporate tax, and a chosen share of the rest is distributed as a dividend with 5% tax.
Annual ceiling
The sum of the twelve monthly ceilings: 2,111.64 € until 31.07.2026 and 2,300 € from 01.08.2026, so 26,281.48 € for 2026.
Comparison
The difference SOL − EOOD is calculated in steps of 250 € up to 500,000 €, and the sign changes give the ranges.
| Applies to | Formula | Meaning |
|---|---|---|
| NPR | NPR = revenue · 25%, 40% or 60% | Personal Income Tax Act Art. 29(1): item 1 farmers, item 2 copyright and craft, item 3 freelance |
| Net of a SOL | revenue − contributions − 10% · (revenue − NPR − contributions) | flat tax 10% under Art. 48(1) of the Act |
| Net dividend | (revenue − other expenses − cost of the DUK) · (1 − 10%) · share · (1 − 5%) | 10% under Corporate Income Tax Act Art. 20; 5% under Art. 38(1) and Art. 46(3) of the Personal Income Tax Act; profit not below 0 |
| A SOL at 30,000 € | 30,000 − 6,255 − 1,624.50 = 22,120.50 | NPR 25%, base 22,500, contributions 27.8%, no OZM |
Ranges instead of one boundary
No single boundary claimed
It shows the ranges in which each form leads, instead of a "boundary" that would mislead.
The annual ceiling is by month
The ceiling is the sum of the monthly ceilings, not one month times twelve.
A simplified model for orientation, not legal or accounting advice. It leaves out an accountant's fee, EOOD fees, the VAT effect after registration, reliefs and combined incomes. Liability (a SOL with their property, an EOOD with its capital) is not in the calculation. The tool puts lawyers at 25% expenses as freelancers, while the Act has a separate rule for lawyers and notaries: check your rate with the National Revenue Agency.
The default income of 700 € a month is not the official minimum: for the self-employed it is 550.66 € until 31.07.2026 and 620.20 € from 01.08.2026 (Art. 9 of the State Social Insurance Budget Act for 2026). The rates 27.8% and 31.3% are not verified for 2026; the 10% flat tax is taken from the Gross to Net calculator, verified there on 27.06.2026. When turnover is below the cost of the DUK, profit is 0, yet the net from the DUK is still shown in full.
Questions about an EOOD, a SOL and VAT
Which is better for freelancing: a SOL or an EOOD?
It depends on turnover, and not in one direction. With the default settings an EOOD leads up to 9,500 €, a SOL from 9,500 to 19,000 €, an EOOD from 19,000 to 62,500 € and a SOL above 62,500 € (approximate, in steps of 250 €).
How much are the contributions of a self-employed person?
The tool uses 27.8% (31.3% with OZM) on the larger of the base and the declared income, up to an annual ceiling of 26,281.48 € for 2026. The rates are not verified for 2026.
How is profit taxed in an EOOD?
First 10% corporate tax (Corporate Income Tax Act Art. 20), then 5% on the dividend when distributed (Personal Income Tax Act Art. 38(1) and 46(3)): about 14.5% in total on the distributed profit.
What is the adjustment contribution?
When taxable income is above the declared insurable income, the difference up to the ceiling is paid with the annual tax return, after the year ends. The law calls it final insurance contributions. At 30,000 € and a declared 700 € a month it is 3,919.80 €.
What is the Bulgaria VAT registration threshold?
Under Art. 96(1) of the VAT Act, registration is mandatory when annual turnover exceeds 51,130 € (in euro from 01.01.2026); the tool warns already at 51,130 € and does not calculate the VAT effect. It advises checking on the National Revenue Agency website.
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