# 🇧🇬 Bulgaria — EOOD Owner Social Insurance Cost in 2026

2026-07-31 — Podnikio Team

A Bulgarian EOOD owner's minimum social-insurance cost for 2026 is ~1,934 EUR/year, blending seven months at the old base with five at the new — rising to ~2,069 EUR/year once the new base applies for a full calendar year.

## How much does an EOOD owner pay in social insurance?

A **fixed cost of ~1,934 EUR for 2026**, regardless of the company's revenue or profit. The minimum monthly base rose mid-year — 550.66 EUR through July, 620.20 EUR from August — so the 2026 figure blends both:

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The model assumes the sole owner works in the company, registers as self-insured without salary, and uses the **statutory minimum monthly base**. From 2027 onward, once the 620.20 EUR base applies for a full calendar year, the equivalent minimum run rate is ≈2,069 EUR/year.

## Why is this the EOOD's core advantage?

Because it's a **fixed cost, not a percentage of revenue**. Compare this to the individual freelancer route, where social contributions scale with income up to a cap that also rose mid-year (2,111.64 EUR/month through July, 2,300 EUR/month from August). Through the middle of the income range, the EOOD's flat ~1,934 EUR/year is far cheaper than the freelancer's proportional contribution — for a freelancer in the ordinary 25% recognized-expense category, this is the main reason the EOOD wins from roughly 16,400 up to roughly 66,300 EUR/year. Below ~16,400 the advantage disappears: the freelancer's contribution has shrunk to roughly the same amount, and the EOOD still owes the 10% + 5% tax layers on top.

Freelancers who qualify for the 40% category (author/licence remuneration, lawyers) have a lower taxable base and different break-even points — see the [crossover FAQ](/en/blog/bulgaria/faq-eood-vs-freelancer-crossover-2026) for the exact numbers.

## Is this contribution deductible?

No — the owner's social contributions are paid personally, not by the company, so they do not reduce the corporate tax base. Only genuine, documented company expenses (subcontractors, equipment, software, office rent) reduce the tax base before the 10% corporate tax is applied.

See the [full EOOD company taxation guide](/en/blog/bulgaria/eood-company-taxation-2026) for the complete calculation, including how company expenses reduce the tax base.

## Calculator

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## Contact us

Weighing an EOOD against the freelancer route? Feel free to reach out — we offer a free initial consultation.

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## Related posts

- [🇧🇬 Bulgaria — EOOD Company Taxation in 2026](https://www.podnik.io/en/blog/bulgaria/eood-company-taxation-2026)