Updated : 12/2012
What's left of your gross income in Bulgaria after deduction of taxes and social security contributions?
Self-employed persons - that is, those classified as a "business" under the Bulgarian Act on Commercial Registration - pay a flat rate of 10% on their annual tax base.
You may be entitled to a tax allowance, which varies depending on your personal circumstances, and some deductions for certain types of expenditure.
If you earn income from business activities, but are not classified as a "business" under the Bulgarian Act on Commercial Registration, you must:
If you disagree with your tax assessment, you can appeal to the tax office. Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.
Check also what your EU rights are.
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