Working in Bulgaria: no permit, ten percent tax, and what the contributions cost

Do you, as a Dutch citizen, need a work permit to work in Bulgaria? No. As an EU citizen you may work there as an employee or self-employed, without a permit. What you take home depends on the contributions, because the tax is simple: a single rate of 10 percent. The pitfall is for anyone who keeps working remotely for a Dutch employer: then social insurance, not tax, decides what has to happen.

What comes off your income?

Since 2008 Bulgaria has levied a single rate of 10 percent on taxable income, for all sources. What differs is what you may deduct before that 10 percent. The European Commission's country report lists it per source:

Income	Deduction first	Social contribution	Health contribution	Tax
Wages from an employment contract	none	8.78% (employee share)	3.2% (employee share)	10%
Sole trader	none	19.8%	8%	10%
Liberal profession	25% flat-rate costs	19.8%	8%	10%
Rent	10% flat-rate costs	none	none	10%

Anyone with only wages from an employment contract doesn't, according to the report, have to file a return: the employer withholds the tax. Anyone with other income as well does file.

The tax treaty with the Netherlands assigns your wages to the country where you do the work. If you live and work in Bulgaria, Bulgaria taxes.

Self-employed in Bulgaria

Anyone starting out self-employed reports the start of their work with a declaration at the office of the NRA tax authority, within seven days. That applies to liberal professions and crafts, but also to anyone with a sole trader business or who is a co-owner of a company.

You pay contributions on your income, with a minimum and a maximum. For 2026 they have been set as follows:

Period	Minimum base per month	Maximum base per month
1 January to 31 July 2026	550.66 euro	2,111.64 euro
From 1 August 2026	620.20 euro	2,300 euro

The rate for a self-employed person born after 1959 is 14.8 percent for the pension fund plus 5 percent for the supplementary pension fund, 19.8 percent together. If you also opt for insurance against sickness and maternity, it becomes 23.3 percent.

Do you work remotely for a Dutch employer?

Social security first, tax second. If you live in another EU country and work 25 percent or more of your time from home, then according to the SVB you are usually insured in your country of residence, and no longer in the Netherlands. Your employer then gets obligations in Bulgaria. For anyone working less than half their time from home, there is a European framework agreement under which you can, subject to conditions, remain insured in the Netherlands. Check with the SVB via your employer before you leave.

For tax the treaty applies: work you do in Bulgaria is exercised in Bulgaria, even if your employer is in the Netherlands.

Will your diploma be recognised?

That depends on your profession. If it isn't regulated in Bulgaria, you don't need recognition. If it is regulated, you apply for recognition to the competent authority. It must confirm receipt of your application within a month, and decide within three months. For doctors, nurses, midwives, dentists, pharmacists, architects and vets automatic recognition applies, without a sworn translation of your diploma. The country can, however, require a language test or membership of a professional body.

What do you need before you start?

Your personal number, the LNCh, which comes with your residence certificate. If you work, your employment contract or proof of your self-employed registration is straight away the proof of the purpose of your stay when applying for that residence certificate.

What work means for your health insurance, your AOW and your Dutch tax return is in the step-by-step plan for Bulgaria.

In Vertrekklaar this is phase 2 of 5 of the journey, step 2.11: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to Bulgaria or go straight to step 2.11 in the open plan.