Which option is better for you: freelancer or EOOD?

This calculator helps you compare the costs and tax obligations of registering as a freelancer (свободна професия) or as a single-member limited liability company (EOOD). Enter your main income and expenses to find out which option is better for your business.

Income and social security

Monthly income*

EUR

Insurance for general illness and maternity

Self-insured persons choose whether to be insured for general illness and maternity. It entitles them to sick leave and maternity benefits and raises the contributions by 3.5%. Health insurance of 8% is mandatory.

Other insured income

EUR

Fill this in only if you are also insured elsewhere, for example under an employment contract. The amount can be up to €2,300.00.

Freelancer

Statutory deductible expenses

Freelancers deduct a fixed share of their income as expenses, usually 25%. In some cases the share is 40%, for example for lawyers and notaries, for author and licence royalties, and for craftspeople who do not pay patent tax.

EOOD

Chosen monthly insurance income*

EUR

The amount must be between €620.20 and €2,300.00.

Tax-deductible expenses per month

EUR

An EOOD deducts only expenses made for business purposes and backed by documents, such as rent, phone, internet, accounting, advertising and software services.

Remuneration equal to the chosen insurance income

The self-insured owner of an EOOD must pay social security contributions, but may choose whether to receive remuneration. The choice mainly affects how the income is taxed.

Difference in favour of an EOOD

€1,628.88 less in taxes and contributions per year

Freelancer

Monthly income: €2,000.00
Statutory deductible expenses: €500.00
Social security contributions: €469.50
Tax base: €1,030.50
Personal income tax: €103.05
Taxes and contributions per month: €572.55
Taxes and contributions per year: €6,870.60

EOOD

Monthly income: €2,000.00
Remuneration of the self-insured owner: €620.20
Tax base: €1,379.80
Corporate tax: €137.98
Dividend tax: €62.09
Social security contributions: €194.13
Tax on the remuneration: €42.61
Taxes and contributions per month: €436.81
Taxes and contributions per year: €5,241.72

Dividend tax is due only when the profit is paid out to the owner as a dividend.

The amounts shown do not cover every possible scenario, so use the result as a guide. To be completely sure of your choice, discuss it with your accountant or contact us.

The calculation uses the insurance income limits and rates in force from August 1, 2026.