# 🇧🇬 Bulgaria — Freelancer Minimum Social Base in 2026

2026-07-31 — Podnikio Team

From August 2026, Bulgarian freelancers owe social insurance on at least 620.20 EUR/month; January–July used the previous 550.66 EUR base.

## Is there a minimum social insurance base for Bulgarian freelancers?

**620.20 EUR/month from 1 August 2026**, applied whenever monthly income net of the applicable recognized-expenses deduction falls below that figure. January–July used the previous **550.66 EUR** minimum, so the 2026 annual base blends both:

`7 × min(max(monthly income, 550.66 EUR), 2,111.64 EUR) + 5 × min(max(monthly income, 620.20 EUR), 2,300 EUR)`

where `monthly income = (gross income − recognized expenses) ÷ 12`. The calculator below estimates a single average monthly income from your annual gross and applies each period's own floor to it — it doesn't model month-to-month swings in actual income, only the statutory change mid-year, so take it as an estimate, not a guarantee.

- **Ordinary 25% category:** below roughly **8,811 EUR/year** in gross income, both periods are floored — you pay contributions on a fixed annual base of 6,955.62 EUR regardless of how much less you actually made. Between roughly **8,811 and 9,923 EUR/year**, only the August–December portion is still floored (January–July tracks actual income); above **9,923 EUR/year**, neither period floors and the base is fully proportional.
- **40% category (author/licence income, lawyers):** the same two-step pattern happens later — full floor below roughly **11,013 EUR/year**, a transitional band up to roughly **12,404 EUR/year**, fully proportional above that — since the larger deduction shrinks the net-of-expenses income faster as gross income falls.

## Does this make the flat rate misleading at very low income?

It can. In the **ordinary 25% category**, once the base is fully proportional (roughly 9,923–33,786 EUR/year in gross income, before the cap starts partially biting), the combined effective rate sits at a flat **26.3%** — noticeably higher than the widely-quoted "10% flat tax" headline suggests, because that headline is only the income tax portion, not the social contributions layered on top. In the narrower transitional band just below (≈8,811–9,923 EUR/year), the marginal rate on each extra euro is lower, around **18.5%**, since only part of the year's base is still rising with income.

In the **40% category**, the equivalent fully-proportional band runs roughly 12,404–42,233 EUR/year at a flat **21.0%**, with a transitional band below it (≈11,013–12,404 EUR/year) at a marginal rate around **14.8%**.

## When does the rate actually start falling?

For the ordinary 25% category, the flat 26.3% rate holds from roughly 9,923 up to roughly 33,786 EUR/year. From there it falls in two steps: a transitional band up to 36,800 EUR/year, where the marginal rate drops to ≈15.3% (only the August–December portion of the base is still growing), and above 36,800 EUR/year, where both periods are fully capped and the marginal rate settles at 7.5%.

For the 40% category, the flat ~21.0% stretch runs from roughly 12,404 to 42,233 EUR/year, then a transitional band to 46,000 EUR/year at ≈12.3%, before settling at 6% above that.

See the [full individual freelancer taxation guide](/en/blog/bulgaria/freelancer-svobodna-professia-2026) for the complete breakdown across income levels.

## Calculator

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## Contact us

Starting out as a Bulgarian freelancer at a lower income level? Feel free to reach out — we offer a free initial consultation.

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## Related posts

- [🇧🇬 Bulgaria — Individual Freelancer Taxation in 2026 (Свободна Професия)](https://www.podnik.io/en/blog/bulgaria/freelancer-svobodna-professia-2026)