Bulgaria Income Tax (Данък върху доходите на физическите лица)
Asked about Bulgaria personal income tax (данък върху доходите на физическите лица) for self-employed individuals, freelancers, sole traders (ET), and individuals.
What this covers — Bulgaria, 2025
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Bulgaria Income Tax (Данък върху доходите на физическите лица) automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Bulgaria accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Bulgaria to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Bulgaria →Depends on
About
Use this skill whenever asked about Bulgaria personal income tax (данък върху доходите на физическите лица) for self-employed individuals, freelancers, sole traders (ET), and individuals. Trigger on phrases like "how much income tax do I pay in Bulgaria", "flat tax Bulgaria", "10% tax", "GDD", "godishna danachna deklaratsiya", "Art. 50 return", "form 2001", "ZDDFL", "freelancer tax Bulgaria", "self-employed tax Bulgaria", "normative expense deduction", "25% deduction", "40% deduction liberal profession", "ET sole trader 15%", "self-insured contributions", "osiguritelen dohod", "insurable income", "NRA / NAP", "NSSI / NOI", "dividend withholding tax Bulgaria", or any question about filing or computing personal income tax for a self-employed, freelance, sole-trader, or individual client in Bulgaria. Also trigger when preparing or reviewing an annual return (Art. 50 ZDDFL / form 2001) or quarterly advance PIT, computing the 25%/40%/60%/10% normative expense deduction, classifying freelancer/sole-trader bank-statement lines, or advising on social-security and health contributions for self-insured persons. This skill covers the FLAT 10% PIT (15% for sole traders / ET), the 5% final dividend withholding tax, normative expense deductions, child tax relief, social-security and health contributions for employees and self-insured persons, the annual return and quarterly advance forms, penalties, the BGN-to-EUR euro changeover (effective 1 Jan 2026), and interaction with VAT and contributions. ALWAYS read this skill before touching any Bulgarian income tax work.
The full rule
The complete, step-by-step rules for Bulgaria Income Tax (Данък върху доходите на физическите лица) — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Bulgaria tax skills
Other Bulgaria computations in the OpenAccountants library.