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Calculate taxes, social security and net income for sole trader!
Updated for 2026
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Sole Trader
Taxes
Social Security
Comparison
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Calculate taxes and social security for sole trader
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What does the sole trader calculator calculate?
The sole trader calculator is an online tool that calculates all taxes, social security contributions, and net income for sole traders (ST) according to Bulgarian legislation for 2025. The calculator shows income tax (10% on taxable income), mandatory social security contributions (pension, health, unemployment), and comparison with other legal forms (LLC, JSC). The calculator is useful both for existing sole traders and for those planning to register as ST and want to understand tax and social security obligations. It helps you plan business finances, compare costs with other legal forms, and make an informed decision about the most suitable business form for your situation.
How to use the sole trader calculator?
Using the calculator is very simple. Follow these steps:
- Enter income: Enter total income of the ST for the year in BGN.
- Enter expenses: Add all expenses (materials, rent, services, etc.).
- Add deductions: Include deductions for children, disabilities, etc., if applicable.
- Select insurance base: Specify the desired insurance base (usually minimum or based on income).
- Calculate: Click "Calculate" and the calculator will show all taxes, contributions, and net income.
- Compare: View comparison with other legal forms (LLC, JSC) to choose the most favorable.
Example with specific numbers
Example: ST with income of 50,000 BGN and expenses of 30,000 BGN, minimum insurance base
- Income: 50,000 BGN
- Expenses: 30,000 BGN
- Taxable income: 50,000 - 30,000 = 20,000 BGN
- Income tax (10%): 20,000 × 10% = 2,000 BGN
- Social security contributions (min. base 1,077 BGN): ~1,600 BGN/year
- Total taxes and contributions: 2,000 + 1,600 = 3,600 BGN
- Net income: 20,000 - 3,600 = 16,400 BGN per year
Sources and notes
The calculator uses current tax rates and rules (от 2026-01-01), established by the Income Tax Act, the Social Security Act, and NAP regulations. Income tax is 10% on taxable income. Social security contributions are calculated according to the selected insurance base (minimum or based on income). ST is the simplest form of business, but the owner has unlimited liability with all their assets. For accurate calculations in complex cases (specific expenses, tax optimizations), always consult with NAP or an accountant.
Last updated: April 3, 2026
Data is up to date according to NRA and NOI (Bulgarian tax and social security). For official information see the sources below. Last update: 3 April 2026.
Sources:
- NRA – National Revenue Agency
- NOI – National Social Security Institute
- VAT Act – Bulgarian VAT law
- Local taxes act – Local taxes and fees
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Frequently Asked Questions
What is a sole trader?
A sole trader (ST) is a legal form where an individual conducts business in their own name. The owner has unlimited liability with all their assets.
What taxes does a sole trader pay?
Sole traders pay income tax (10% on taxable income) and mandatory social security contributions (pension, health, unemployment).
How is taxable income calculated?
Taxable income = Total income - Business expenses - Deductions (children, disabilities, etc.)
What is the difference between ST, LLC, and JSC?
ST is simpler but has unlimited liability. LLC and JSC have limited liability but more complex tax structure. Use the calculator to compare.
When should I register as a sole trader?
ST is suitable for small businesses, freelancers, and entrepreneurs who want simplicity. For larger businesses, LLC or JSC may be more appropriate.