[HN Gopher] Bulgaria Freelance Taxes: Detailed Breakdown
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       Bulgaria Freelance Taxes: Detailed Breakdown
        
       Author : dimonomid
       Score  : 81 points
       Date   : 2022-01-09 08:32 UTC (14 hours ago)
        
 (HTM) web link (dmitryfrank.com)
 (TXT) w3m dump (dmitryfrank.com)
        
       | firechickenbird wrote:
       | Considering moving in Bulgaria after this, thanks!
       | 
       | My Freelance taxes/social sec/retirement tax in Italy is on
       | average 76% on a total of 80k eur average gross annual income
       | (98th income percentile).
        
         | romaniatax wrote:
         | Try Romania - lower taxes, see my previous comment, higher
         | standard of living and there's a small but decent size italian
         | community here.
        
           | akmarinov wrote:
           | Actually go for Lithuania or Malta - even lower taxes than
           | Romania and even higher standard of living (especially Malta)
        
             | romaniatax wrote:
             | While I am not so sure about Lithuania (lower GDP per
             | capita than Bucharest, Bucharest being twice as developed
             | as the rest of Romania, ibm, google, amazon, microsoft all
             | having offices here with pay comparable to germany as a
             | backup plan - could be wrong, but it sure is colder), Malta
             | is now an option considering your comment - had no idea
             | taxes are low in that country. Working from near a beach is
             | the dream tbh.
        
               | pedrosorio wrote:
               | > While I am not so sure about Lithuania (lower GDP per
               | capita than Bucharest ...)
               | 
               | Why are we comparing a country with a city in GDP per
               | capita terms? And is this meant to imply that standard of
               | living is higher in Bucharest than, say, Vilnius?
               | 
               | I would assume two cities with similar GDP per capita (as
               | Vilnius and Bucharest) can have wildly different standard
               | of living depending on many other factors.
        
               | [deleted]
        
               | romaniatax wrote:
               | I can only speak about Bucharest as that's the area I
               | know best. From what I see it has a slightly higher GDP
               | per capita than Lithuania, and if you factor in the metro
               | area, Bucharest has the same population as the country.
               | 
               | "And is this meant to imply that standard of living is
               | higher in Bucharest than, say, Vilnius?"
               | 
               | Statistically, it is, albeit by a small margin. There is
               | also Cluj Napoca (Romania's second or third largest city,
               | similar size to Vilnius), also at a higher standard of
               | living than both, but I don't know much about that city.
               | Outside these two, Romania is a wasteland.
               | 
               | Edit: Interesting:
               | 
               | Vilnius is the major economic centre of Lithuania. The
               | GDP per capita (nominal) in Vilnius county was EUR25,400
               | (~US$30,000)[285] in 2019, making it the wealthiest
               | region in Lithuania and the second-wealthiest region in
               | the Baltic states.
               | 
               | Almost one third of national taxes is paid by Bucharest's
               | citizens and companies. In 2009, at purchasing power
               | parity, Bucharest had a per-capita GDP of EUR26,100, or
               | 111% that of the European Union average and more than
               | twice the Romanian average.
               | 
               | So likely Bucharest's GDP per capita is higher by a wider
               | margin.
               | 
               | Edit 2: The region Bucharest-Ilfov is the most developed
               | region in Romania, with a GDP per capita of 139% of the
               | European average. Bucharest thus surpasses other European
               | capitals such as Athens, where the GDP per capita reaches
               | 92% of the EU average, Madrid (125%), Berlin (118%), or
               | Budapest (102%).
               | 
               | https://rumaenien.um.dk/en/the-trade-council/about-
               | romania
        
         | jakub_jo wrote:
         | Do you mean you'll only make 19.2k net from 80k gross? That
         | sounds like an awful amount of taxes. I'm from Austria and here
         | it's ~27% for social security and income tax is ranging from 0%
         | to 55%. From 80k gross you would make around 42k net
         | (Calculated without any tax benefits).
        
           | charlesdm wrote:
           | He is probably adding VAT to his income tax rates, which imo
           | is not correct.
        
             | xondono wrote:
             | Why not?
             | 
             | VAT is typically charged to customers and then compensated
             | with the VAT you pay if you as a freelancer have expenses.
             | 
             | For instance in Spain I have to increase my clients
             | invoices by 21%, but if those invoices are for software,
             | you have almost no purchases to offset that, so I need to
             | pay that 21% quarterly.
             | 
             | So to earn 50kEUR in net terms, I would need to charge
             | 25kEUR extra just on income tax, plus 3.5kEUR on direct
             | taxes on freelancing (because Spain), plus 21% VAT.
             | 
             | It's no wonder the south of Europe does poorly.
        
             | sfe22 wrote:
             | Is vat not a tax? I think every government cost that is a
             | percentage of income or spending should be calculated as
             | your expense for the government. I think inflation also
             | should be kept in mind as it is a hidden tax. Maybe harder
             | to calculate.
        
               | charlesdm wrote:
               | VAT is a tax on consumption. But it is only levied when
               | you take a certain action with your funds -- i.e. consume
               | it. You could also (re)invest and let your capital
               | compound.
               | 
               | So yes, if you spend all your money to the last penny,
               | that would be your tax rate. But many (higher income)
               | people do not.
        
               | sfe22 wrote:
               | But all your income is meant to be spent. All people
               | invest so they get to buy more in the future, not for the
               | sake of it. If you don't pay VAT today, you will in the
               | future.
        
         | arthur234 wrote:
         | Unless you invoice more than ~120kEUR it's generally more
         | convenient, if possible, to cap your work/earnings at 65kEUR
         | and pay less taxes, less social security contribution, and no
         | VAT
        
           | firechickenbird wrote:
           | Yes, if you want to only pay around 50% (which is still
           | insanely high) in taxes there is a 65k eur gross cap.
           | 
           | Once you make 1 cent more, you get hammered with 76+%.
        
           | stefano wrote:
           | Depending on your age and how much you can deduct, the switch
           | over can come as "low" as 90k. At 100k you should always be
           | ahead in any case. And that's without counting the social
           | security contributions. Depending on how you value them, it
           | might be more convenient even under <90k.
        
         | stefano wrote:
         | Taxes at that income level are around 50%, including ~20k worth
         | of social security contributions. You're probably mixing up
         | VAT, advance payments and final balance payments to get to that
         | 76%, which is NOT what you're really paying on your income,
         | unless your accountant made some major mistake.
         | 
         | BTW, if you invoiced 65k instead of 80k, you could use the
         | "forfettario" tax regimen, which would result in a higher net
         | income (yes, it's that crazy: you earn more if you earn less).
        
         | ddorian43 wrote:
         | Come to Albania, should be easier for italians. Assuming you
         | work remote, no taxes until ~$120K, then it's 15% of profit.
         | 
         | On your wage, you'll pay $50/month economist + $80/month
         | health/pension + $80/month municipal taxes.
         | 
         | These taxes changed this year. Previous year it was 5% if you
         | pass $50K and 15% if you surpass ~$120K.
        
           | tomcooks wrote:
           | Albania also has great sea, amazing food and welcoming people
        
           | sfe22 wrote:
           | Do you have a source for this?
        
             | ddorian43 wrote:
             | You can see here:
             | https://www.tatime.gov.al/eng/c/4/96/107/income-tax
             | 
             | The thing is that remote programming is considered "export"
             | and export has no VAT. The numbers above are literally the
             | taxes I paid in 2021 & 2020 (I paid the 5% of profit tax on
             | 2020). I may have missed any small thing like $14/month for
             | electronic signature & software. Mostly less than $500/year
             | in all other things combined.
             | 
             | Edit: By "taxes changed this year" on parent comment, I
             | meant in 2021. Not in 2022.
        
           | akmarinov wrote:
           | The only drawback is that insurance companies don't insure
           | your car inside Albania for whatever reason.
        
             | ddorian43 wrote:
             | Can you be more explicit ? Minimum car insurance is
             | mandatory, and you can pay for full insurance if you want.
        
               | folmar wrote:
               | Full insurance in European Union often has explicit
               | exception for Albania if you bring your car from there.
        
               | ddorian43 wrote:
               | If you live in Albania you'll have to do the local
               | insurance. I dont know how it is with foreign license
               | plate.
        
         | lultimouomo wrote:
         | > My Freelance taxes/social sec/retirement tax in Italy is on
         | average 76% on a total of 80k eur average gross annual income
         | (98th income percentile).
         | 
         | If you have a profit of 80k and your net income is 19k, you're
         | doing something very wrong. This is not an accurate
         | representation of Italian taxes and social security. A more
         | reasonable net income for that gross is 40k; but you have to
         | take into consideration that with around 24k of the other 40k
         | you are paying a pension (not a very generous one, but still).
        
         | galfarragem wrote:
         | Maybe is just me but paying 76% taxes is dystopic. The
         | economics of slavery are not that far.
        
           | betaby wrote:
           | Developers in many developed countries (Germany, Belgium) are
           | in ~50% effective tax bracket for the salary, add there
           | company paid taxes for the 'salary budget' or whatever it
           | called properly and you certainly in ~60% territory.
        
       | jstx1 wrote:
       | > And if your income is smaller than 710 BGN, even if it's
       | straight zero, then you'll have to pay social security as if your
       | income was 710 BGN
       | 
       | Is this really how it works? They're taxing people with 0 income?
       | I guess it isn't relevant to the target audience of the article
       | but it must suck for the unemployed.
       | 
       | > Accountant fees: about 150 - 200 BGN per month independently of
       | the income.
       | 
       | This seems really high. Why do you need an accountant every month
       | instead of once a year?
        
         | dimonomid wrote:
         | > Is this really how it works? They're taxing people with 0
         | income? I guess it isn't relevant to the target audience of the
         | article but it must suck for the unemployed.
         | 
         | No no, the social security min base 710 BGN is only relevant if
         | you declared that you're actively working, but in fact getting
         | no income. If one decides to e.g. take a break for a year, they
         | can declare that they don't actively working anymore, and thus
         | they'll be paying a lot less (I don't know exact amounts
         | though)
         | 
         | And also, unemployment is a whole lot different story, but I
         | don't know details about that.
         | 
         | > This seems really high. Why do you need an accountant every
         | month instead of once a year?
         | 
         | As already mentioned by phoronixrly, yes it's because of the
         | VAT registration. Having that registration, accountants have to
         | do some paperwork every month.
        
         | AdrianB1 wrote:
         | Same in Romania, there is a tax minimum that you need to pay
         | even if you don't make that kind of money. on the other side,
         | there is no max on taxes, sky is the limit.
        
         | phoronixrly wrote:
         | > In either case (company or individual), due to our line of
         | business, most likely you'll also need to do the VAT
         | registration. It's something like 150 - 200 BGN.
         | 
         | The VAT registration requires _monthly_ declarations of VAT.
         | Tracking your VAT takes time for the accountants as they need
         | to summarize all your invoices, expenses, and other paperwork.
         | Links (conveniently only available in Bulgarian):
         | 
         | * VAT form:
         | https://nra.bg/wps/portal/nra/documents/taxes/zdds/35c5ece4-...
         | 
         | * VAT law overview: https://nra.bg/wps/portal/nra/taxes/dds-v-
         | balgariya
        
           | [deleted]
        
         | [deleted]
        
         | WJW wrote:
         | Not sure how it works in Bulgaria, but over here in the
         | Netherlands if your income is lower than some level you can
         | (with some conditions) apply for unemployment benefits that
         | will include enough money for the social security taxes. This
         | is a bit roundabout (why not just withhold the social security
         | money from the benefits in the first place?), but such are the
         | joys of a complex tax system evolved over multiple centuries.
        
         | Hokusai wrote:
         | In Spain for self employed workers there is also a minimum. If
         | you do not want to pay it you need to unregister.
         | 
         | This does not apply for employees. It's just for self employed
         | workers as it's more of a fee for the paperwork that you
         | generate for the government than a tax on income.
        
           | xondono wrote:
           | > it's more of a fee for the paperwork that you generate for
           | the government than a tax on income.
           | 
           | It's more of a total ripoff. I do less than 20 invoices a
           | year so 300$/month is ridiculously overpriced if it's only
           | supposed to cover "paperwork costs".
        
       | atxbcp wrote:
       | The numbers in this article are wrong, especially the company vs
       | individual chart: you'd only pay 16% tax with a company if you
       | paid yourself in dividends. Past a certain threshold, with a
       | company, the best option is to pay yourself a salary every month.
       | Then your tax rate will be in the 11 - 15% range depending on
       | your income.
       | 
       | source: I've got a company in Bulgaria
       | 
       | conclusion: coming to Bulgaria to pay less taxes can definitely
       | be done, but hire a local accountant and get professional advice.
        
         | romaniatax wrote:
         | In Romania you pay 7% tax for an LTD (dividend + corporate tax)
         | and for up to 100k turnover you pay <2% as a consultant
         | registered as a PFA (sole trader), or 10% as a non consultant
         | but software engineer as a PFA. The cost of living is a bit
         | higher than bulgaria but so is the standard of living (i.e.: I
         | pay roughly 850 EUR rent pcm in Bucharest for a two bed flat,
         | enjoy private health care and generally speaking a more decent
         | living standard). Earn around 120k EUR per year and get to keep
         | > 90% after tax as per above.
        
           | fy20 wrote:
           | I was working with a Ukrainian guy for a few years, and he
           | was always complaining about taxes and how he wanted to pay
           | less. Eventually he told us he was paying an effective tax
           | rate of 7% :D
        
             | romaniatax wrote:
             | Considering how tax money are being used in these
             | countries, even 7% is too much. I don't mind taxes, but
             | there's too much embezzlement so some dude in the
             | parliament can buy lambos. An issue common to countries in
             | the region, but less so in Poland or Romania.
        
           | mch0lic1 wrote:
           | What about VAT? A turnover threshold in Romania is 88500EUR
           | (as quick google search suggests). How on earth are you
           | keeping 90% when VAT is 19% there.
           | 
           | Asking for a friend :)
        
             | saberdancer wrote:
             | In my case since I work B2B and my clients are mostly B2B
             | as well then VAT is not really cost to the other side. They
             | just subtract VAT they pay to me from the VAT they need to
             | pay.
             | 
             | VAT is a problem if you work with end users directly, they
             | can't "subtract" it like that.
        
             | tudorconstantin wrote:
             | One (LTD or PFA) only has to pay VAT if they invoice
             | Romanian companies. Otherwise, based on what's called
             | "taxare inversa" (reverse taxing), the invoices won't
             | contain VAT, so it doesn't have to be paid either, even if
             | the commercial entity is a VAT paying one.
        
             | romaniatax wrote:
             | No need to ask for a friend :P as in other countries
             | mentioned here, VAT for intra community (or in my case non
             | EU / UK) trade there is no VAT. You do have to register as
             | a VAT company but since there is none you charge there is
             | none to pay. My daily rate is 450 GBP (500 EUR more or
             | less) and that's it. No VAT added despite being a VAT reg
             | company. There is nothing dodgy, it is by design. The
             | country benefits by preventing a brain drain and keeping
             | money in the country.
        
           | sbacic wrote:
           | I was under impression it was 1-3% profit tax + 5% dividend
           | with an upper limit of 1 million euros? Or has that changed
           | (again)?
           | 
           | Also, 850 pcm seems kind of high, at least compared to what I
           | saw on olx.ro.
        
             | romaniatax wrote:
             | > I was under impression it was 1-3% profit tax + 5%
             | dividend with an upper limit of 1 million euros? Or has
             | that changed (again)?
             | 
             | Correct, but on average mine works out around 7% and I have
             | almost 0 company expenses as I don't partake in dodgy
             | wizardry.
             | 
             | > at least compared to what I saw on olx.ro.
             | 
             | one does _not_ rent property on OLX and there are only some
             | areas that are desirable (i.e.: have to look and feel of
             | central or western europe).
             | 
             | try imobiliare.ro and look around baneasa, floreasca,
             | aviatiei, herastrau, or pipera (voluntari). prices vary but
             | generally speaking a new building, parking included,
             | security is in the range above.
        
               | sbacic wrote:
               | > one does _not_ rent property on OLX and there are only
               | some areas that are desirable (i.e.: have to look and
               | feel of central or western europe).
               | 
               | Interesting. Why not? The apartments look pretty legit.
        
               | romaniatax wrote:
               | If you like them then there is no issue, but usually i
               | find them of lower quality. Not saying there aren't
               | decent apartments, but anything <650/700 is not great
               | IMO. Also the areas I mentioned look and feel like a
               | different country hence willing to pay more. No trying to
               | be sure or demeaning sorry if i come across that way.
        
               | sbacic wrote:
               | No, it's fine. I assumed that you meant that olx.ro was a
               | scam or something. Only after I visited immobiliare.ro
               | did I realize the difference in quality between their
               | offerings.
        
               | romaniatax wrote:
               | There are some scams too around OLX, but the quality is
               | indeed way below what you find on imobiliare as you can
               | see. One of the other reasons is that expats usually use
               | the latter, thus you are more likely to find better
               | communities. In my building there are Spanish, Italian,
               | Canadian, US, UK, Nigerian tenants among Romanians
               | working either tech or blue collar. Plenty of cultural
               | exchange and, naturally, beer tasting. However, it's
               | still Romania and services are not something I am happy
               | with, nor can i get used to the aggressive driving and
               | generally speaking the occasional hostility (people just
               | getting pissed off for no reason).
        
           | AdrianB1 wrote:
           | 120k EUR per year is less than 5% of people in Bucharest and
           | probably less than 1% country wide.
        
             | romaniatax wrote:
             | It is. Worth noting that I know no one among locals that
             | are permanent employees to earn < 2500 EUR after tax. Pre-
             | tax as a permanent that's 45-50k EUR a year (with some
             | margin of error). That's for senior level devs with > 10
             | years of experience. Junior or mid is way less. BI/Data
             | science or web dev. Game dev and other types of development
             | are low paid, as in western europe. I had my first shock
             | when Microsoft offered a salary of 70k + bens for someone
             | from cluj napoca to relocate to London around 2014, and
             | they flat out turned it out because cost of living adjusted
             | they earned more in Cluj. Go figure that out. Tbh if you
             | earn 2.5k in Romania after tax you are way way better off
             | than someone earning 4k in London.
        
               | AdrianB1 wrote:
               | I know several people just out of college that earn 50k
               | in Bucharest or Cluj, not after 10 years. The salaries
               | increased a lot in the past 5 years, but still 120k is
               | extremely rare, above director level for employee type of
               | contracts.
        
               | romaniatax wrote:
               | That's impressive!
               | 
               | 120k is a medium level contract in the UK, at least for
               | my background, so I am technically speaking ... cheap.
               | 
               | In Romania, from what I gather, a director can mean a low
               | level manager. Pretty soon the market will adjust and
               | learn that they are not worth the money. CTO/CEO director
               | levels, yes. Experienced Product Managers that actually
               | drive the product, sure. But management that does nothing
               | but crack the whip and demand to be addressed as
               | "dumneavoastra" to inflate their egos are a dying breed.
        
         | dimonomid wrote:
         | Could you elaborate? Of course I do have a local accountant,
         | and if what you're saying is true, I am disappointed she didn't
         | mention that; they just said, paying salary will end up being
         | more expensive than dividends.
        
           | saberdancer wrote:
           | I'm not from Bulgaria but I think what was said is that you
           | depending on profitability of your company you can pay out a
           | part of the profit as a dividend (using the lower tax rate
           | until the cutoff) and then the rest as a salary.
           | 
           | It's not one or the other. As a company owner you can use
           | both the dividend and pay yourself a salary.
        
             | dimonomid wrote:
             | While I def agree that those are not mutually exclusive and
             | I considered paying myself a salary, but paying a salary
             | still involves a bunch of extra taxes, which end up being
             | more than the dividend's 5%. At least that's what I had
             | from my accountant, but I'd be happy to know details of how
             | to make the combination of salary+dividends to require less
             | taxes than just dividends.
        
           | atxbcp wrote:
           | By paying yourself with a salary via your company, you'd pay
           | 10% revenue tax + health insurance (ZO) + social insurance
           | (DZPO, DOO)... except the insurance part is capped on a
           | maximum revenue of 3000 BGN or something like that... so as
           | you make more money, your total tax rate converges to 10%.
           | Take these numbers with a grain of salt because I'm no
           | accountant, but I know for sure your accountant is wrong,
           | because I know how much tax I pay, and that's close to 11.5%
           | total.
        
             | dimonomid wrote:
             | Thanks, I'll research more into that.
             | 
             | In the meantime, I clarified in the article that as long as
             | a company is concerned, the article only focuses on the
             | dividends option, and added the link to your comment.
        
       | nkmnz wrote:
       | > Bulgarian national currency is BGN, and as of now, its value is
       | pegged to EUR with the fixed ratio of 1.95583. So, 1 EUR is
       | 1.95583 BGN, and it doesn't change over time, at least not yet.
       | 
       | 1.95583 is EXACTLY the exchange rate between Euro and Deutsche
       | Mark that I still remember from the switch in 2002. Indeed, after
       | some research I've just learned that the Bulgarian Lev has been
       | pegged to the DM since 1997.
        
         | secondaryacct wrote:
         | Yes dont you dare complain of your x2 rate, ours in France was
         | 6.55957 (rmb it fondly, didnt even need to google it), so right
         | in the middle of an integer multiplier, and go multiply
         | everything by 6 and 7 and cut in the middle.
         | 
         | We had lots of anti-german grievances due to that mismatch
         | between x2 for the DM and 6.5 for the Frcs :D
         | 
         | Some were saying we all got to see who our masters were, but I
         | dismiss it as the simplistic german mind which saw an
         | efficiency somewhere and forgot the price everyone else had to
         | grudgingly pay hehe (and why not pull the rug to yourself when
         | there s no global optimum after all)
        
         | dimonomid wrote:
         | Oh wow, I actually didn't know that about Deutsche Mark!
        
         | sbacic wrote:
         | Not all that unusual really. Before the EURO replaced the DM,
         | many things in Croatia, such as cars and real estate were
         | denominated in DM. This was due to rampant inflation
         | (especially in the 80s and 90s) causing people to lose faith in
         | the local currency.
        
           | avrionov wrote:
           | The big difference is that Bulgaria has a currency board,
           | which was agreed to with the International Monetary Fund and
           | the World Bank. This was done to stabilize the exchange rate
           | and the economy in 1997. The exchange rate has been fixed for
           | the last 24 years.
        
       | SantiagoElf wrote:
       | Bulgarian here. :)
       | 
       | We like to be hush-hush about the benefits of living in Bulgaria.
       | 
       | Nothing at the moment beats the taxes, location and potential of
       | Bulgaria in Eastern Europe :)
       | 
       | You can ask me any questions related to living cost, places,
       | customs, etc or anything related to Bulgaria.
        
         | bogdanu wrote:
         | > Nothing at the moment beats the taxes, location and potential
         | of Bulgaria in Eastern Europe :)
         | 
         | I wouldn't be so sure, haha. I live in RO and this year I've
         | paid less than 5% in taxes (half of them being pension fund and
         | 25% health insurance).
        
           | romaniatax wrote:
           | Hold on I am also in Romania and pay 7%. Are you classed as
           | PFA Consultant? If so then there's no programming "allowed"
           | else it's the wrong category. Which tax code are you using so
           | I can switch?
        
             | bogdanu wrote:
             | Yup, I'm a PFA with a fixed taxation rate (norma de venit)
             | using 6202. Keep in mind that taxation rates differ by a
             | lot for each county.
        
               | romaniatax wrote:
               | 6202 is strictly for consulting services (ie. no
               | programming). was advised by anaf and my accountant not
               | to use it as it would be, basically, fraud (since i also
               | write code not just "advice" - which is what the romanian
               | tax system defines as consulting). use it at your own
               | risk as they can back-tax if they catch you.
               | 
               | either way thanks for this!
        
               | lostmsu wrote:
               | How are Romanian taxes on capital gains? VAT?
        
               | bogdanu wrote:
               | Yes, I'm aware. I'm not worried because in my contracts
               | it's mentioned that I offer consulting services.
        
               | romaniatax wrote:
               | Well that's great but I decided not to massage my
               | contracts to accommodate for an _even_ lower tax.
        
         | Oron7 wrote:
         | In which cities do you think there is the most work in the IT
         | sector? Also, how do you rent a place? With agencies, do they
         | want a lot of documents and stuff? Thanks!
        
           | SantiagoElf wrote:
           | Sofia, without a doubt - the capital.
           | 
           | Not much documents are needed in order to start working with
           | an agency due to the fact that the market is starved for IT
           | specialists.
           | 
           | It's not uncommon a person with 0 experience to start at 2K
           | BGN which is around 1K eur.
           | 
           | Ranges are ( these are NET salaries after tax): - Super Jr ->
           | 1k - 1.5k EUR
           | 
           | - Juniour -> 1.5k - 2.5k EUR
           | 
           | - Mid-Level -> 2.5k - 3.5k EUR
           | 
           | - Sr. Dev -> 3.5k -> ~4-5k EUR without being a people manager
           | 
           | It's full of collocation workspaces like:
           | 
           | https://betahaus.bg/en/
           | 
           | http://soho.bg/index-en.php
           | 
           | https://cosmos.camp/
           | 
           | http://cosharehive.com/
           | 
           | https://trevorworkspaces.com/
           | 
           | etc. etc.
        
             | overfl0w wrote:
             | The ranges mentioned are in BGN. Nobody will pay 1.5k -
             | 2.5k EUR to a junior.
             | 
             | source: I work there
             | 
             | Also this: https://noblehire.io/salary-survey-2021/
        
               | SantiagoElf wrote:
               | Nope EUR. If you are making less than 3000 BGN as a
               | juniour in Sofia, you are getting robbed.
        
               | p2detar wrote:
               | Can you provide any sources for these salaries? Thanks.
        
             | [deleted]
        
       | eloff wrote:
       | I just want to throw out there that this is nice, but it's zero
       | in Panama on foreign source income. The country uses the US
       | dollar and is quite stable and modern. I used to live there, and
       | I want to go back to that tax system as soon as I can.
        
         | JacobAldridge wrote:
         | My understanding of "foreign sourced" is that it usually
         | applies to things like pensions, dividends, rental income. If
         | you're working, the source of the income is where you do the
         | work - not saying you can't fly under the radar and not pay
         | tax, and each country has its own specific nuances and laws so
         | Panama may allow it, but if you're living and working remotely
         | in a territorial tax country then that's "locally sourced
         | income" unless you can find laws or rulings to the contrary.
         | 
         | "The general rule for sourcing wages and personal services
         | income is controlled by *where the service is performed*. The
         | residence of the recipient of the service, the place of
         | contracting, and the time and place of payment are irrelevant."
         | -
         | https://www.irs.gov/pub/int_practice_units/ftc_c_10_02_05.pd...
         | (my emphasis)
        
         | dimonomid wrote:
         | Thanks for that info!
         | 
         | Yeah taxes in Bulgaria are lower than the average, but not
         | lowest for sure. Good to know about Panama.
         | 
         | What about social security though?
        
           | eloff wrote:
           | No social security to speak of. Health care is excellent and
           | reasonably priced, so not too big a deal. Set aside some
           | savings and get some basic insurance / critical illness
           | insurance. No pension either, so plan for your own
           | retirement.
           | 
           | With what you save on taxes you can do that and take three
           | months of awesome vacation a year anywhere you want and still
           | save money over most countries.
        
             | dimonomid wrote:
             | So they literally don't take any tax for foreign income and
             | don't require any social security payments? That's
             | seriously awesome. Actually I specifically like it because,
             | while I'm paying here those social security contributions
             | for pension etc, I've no idea if I'm gonna be able to use
             | them for the retirement, since I'm not a citizen, and not
             | sure if I'm ever going to be one.
             | 
             | By paying those I'm helping other people though, which is
             | not a bad thing I guess. But I'd definitely prefer this to
             | be more of a donation and less of a tax.
             | 
             | Anyway, thanks again. You got me researching about Panama
             | this evening.
        
       | mdrachuk wrote:
       | Simplified taxation for contractors in Ukraine (pe simplified
       | system) is basically 5% + ~$500. You are allowed to make up to
       | around $250,000 per year this way.
        
       | phoronixrly wrote:
       | Keep in mind that Bulgaria has just elected a reformist
       | parliament for the first time in more than 10 years. Maybe wait a
       | year or two before buying a one-way ticket as the government may
       | raise taxes, especially on the unaffected by the anti-COVID
       | measures. Or they could lower taxes even more if they manage to
       | get on top of the rampant tax evasion and grey economy (one can
       | hope).
       | 
       | Also there are other small things to consider:
       | 
       | * Healthcare in Bulgaria is severely underfunded _and_
       | understaffed. Not only that, but the incentive system for
       | hospitals is currently IMO completely broken, as they get paid
       | per patient i.e. more sick people = more pay, not more _healthy_
       | people. My current belief is that you need to live in a large
       | city if you want to have a chance to survive an incident or a
       | heart attack /stroke. Source: trust me, I live here, have lost
       | several family members due to poor healthcare, and have had one
       | receiving incompetent treatment so the hospital can receive more
       | money from health insurance.
       | 
       | * Same goes for childcare/education.
       | 
       | * * There is currently a severe deficit of kindergartens in the
       | large cities -- Sofia (~10k children left out), Plovdiv, Varna
       | and Burgas.
       | 
       | * * Bulgarian public education has been in a freefall for the
       | last 10 years as evidenced by dropping results in state exams and
       | international studies (https://gpseducation.oecd.org/CountryProfi
       | le?primaryCountry=...). Private schooling is available in large
       | cities and unsurprisingly is limited. Take into account potential
       | need of home-schooling if you plan to start a family here.
       | 
       | * The public institutions are (currently) not working or corrupt.
       | There are issues with the judicial system, the prosecution, the
       | police, etc. Tl; dr: better hope you won't have to deal with
       | those before major reforms and definitely don't rely on having
       | your rights protected by them. You are on your own here.
       | 
       | Do not be under the illusion that Bulgaria is just like
       | $western_european_country but with less taxes and cheaper
       | housing. Everything comes at a price. You will not find many
       | things you take for granted in your home country here.
        
         | ostenning wrote:
         | On the plus side Bulgarian food is excellent
        
           | phoronixrly wrote:
           | Ah yes, sorry for the negativity above. Just wanted to point
           | out that moving here should be a well thought out decision
           | and preferably not based on a single not-entirely-correct HN
           | post. There are trade-offs and there's more to a country and
           | to life than low taxes...
        
             | romaniatax wrote:
             | There is plenty of negativity surrounding east europe on HN
             | so there is no need to remind people they won't get the
             | same quality of life as in western europe, but it's not
             | that bad. At least that's what i keep telling myself and
             | counting invoices. I saved enough to buy a deeecent flat in
             | London (>600kEUR).
        
             | dimonomid wrote:
             | > moving here should be a well thought out decision and
             | preferably not based on a single not-entirely-correct HN
             | post. There are trade-offs and there's more to a country
             | and to life than low taxes...
             | 
             | While I definitely agree with that (and in fact my own
             | reasons to move to Bulgaria back in the day were not about
             | taxes at all), could you elaborate on the not-entirely-
             | correct part? What exactly is not correct?
        
         | gcbirzan wrote:
         | If by those unaffected by COVID you mean self-employed people,
         | not sure that's really the case, as taxes for people that are
         | employed by a Bulgarian company are not THAT much higher. Using
         | the 10k BGN example, your net salary is 8627.94, and the
         | employer (of course, excluding accounting and all that stuff)
         | pays 10567.60.
         | 
         | I don't remember exactly the numbers for self employed, but if
         | his are correct (and they seem a bit off, maybe because of the
         | missing health insurance), the difference is basically 5-600
         | BGN, so 5-6pp.
        
           | phoronixrly wrote:
           | The plans are to raise the maximal social security income
           | ("maksimalen osiguritelen dokhod"). This will arguably*
           | disproportionately affect people with incomes above 3000 BGN.
           | 
           | *) Arguably because (while they could easily afford to pay
           | more tax) higher income employees usually get taxed on their
           | _actual_ amount of income as opposed by the rampant tax
           | evasion among employees with lower pay and their employers
           | (so called grey economy: employers declare they pay a given
           | employee the BG equivalent of the US  'minimum wage' which
           | the employee receives monthly via bank transfer, while the
           | rest of the salary is given in cash and not declared).
        
             | gcbirzan wrote:
             | Didn't they raise it? To be fair, I've always thought it's
             | way too low.
        
         | romaniatax wrote:
         | > Do not be under the illusion that Bulgaria is just like
         | $western_european_country but with less taxes and cheaper
         | housing. Everything comes at a price. You will not find many
         | things you take for granted in your home country here.
         | 
         | Technically speaking you are right: there is almost no police,
         | no public health care (quality is too low to even step foot in
         | a public hospital), school are pretty low quality, and people
         | tend to be rude. But for a temporary gig (I am in Romania due
         | to taxes for a few years) it can be beneficial. It's not as bad
         | as say India or Pakistan as east eu countries are orders of
         | magnitude more developed, and if you can put up with the
         | nuisance for a while then you can return to your western
         | country and maybe afford a deposit to stop living with
         | flatmates as an adult. Worth while in my case.
        
       | otar wrote:
       | I am a big believer in Flag Theory and stuff...
       | 
       | I currently pay about 2,5% on my gross income ($100k+) as a
       | software developer, which is more than most of EU/US developers
       | are left after tax...
       | 
       | In a short, if you're willing to make some trade-offs and
       | optimize your taxes, you'll be legally retaining your hard earned
       | $$$. Among the trade-offs, tax residency is the most important.
       | Things are a bit complicated for US citizens as the government
       | taxes their income regardless of their tax residency,
       | citizenship-based.
       | 
       | P.S. That 2,5% includes all the fees like accounting, legal
       | consultations and banking fees (account maintenance,
       | transfers...)
        
         | tomcooks wrote:
         | I'm all ears, if you want to explain how this is possible
         | without breaking multiple laws and cross-country agreements
        
         | bobcostas55 wrote:
         | Go on...
        
         | charlesdm wrote:
         | Unless you're actually living in a tax haven or a third world
         | country with no CFC laws, you're almost certainly breaking the
         | law with this.
         | 
         | The conversations I have had with people who have found the
         | gold wheel is mind boggling, and they almost all get in trouble
         | at some point.
        
           | PaywallBuster wrote:
           | US citizens can move to Puerto Rico and pay 5% tax, very
           | legally
        
           | refurb wrote:
           | Based on my limited knowledge it seems possible. The US
           | allows you to exclude $106k USD in foreign income if you're
           | not a US resident. You can also add some housing costs to
           | bump it up.
           | 
           | Many countries won't tax you if you work there and a) all
           | your income and work is outside the country, b) you do t
           | spend enough time there to become a tax resident (I've seen
           | 180 days for some).
           | 
           | So if you're willing (and able) to split your time between 3
           | countries, not go back to the US and get all of your income
           | from outside those 4 countries, you could effectively pay
           | little to no income tax and it would be legal.
           | 
           | But please hire a CPA.
        
           | AdrianB1 wrote:
           | It may be possible; maybe not 2.5%, but total tax rate below
           | 10% is possible =legally= in some places. Yes, it is a punch
           | in the face from the governments to people that pay huge
           | taxes like 50-70% in most of Europe, but this is what
           | governments are very good at doing: discriminating.
        
           | lowpro wrote:
           | Plenty of first/second world country have more friendly tax
           | laws. Many don't tax foreign income, and if you live outside
           | the US for 300 days per year, you get a $100k tax write off
           | up front.
           | 
           | There are many legal ways to live in nice places and pay low
           | tax.
        
       | jakozaur wrote:
       | Similar as in Poland:
       | 
       | 1. Long-term remote contracting as software engineers is legal.
       | No need to worry about being forced into being employee.
       | 
       | 2. Regressive taxation at very low level (e.g. recently in Poland
       | you can opt-in for 12.5% taxation of revenue).
        
         | cromka wrote:
         | Just moved back to Poland after 6 years in US, looking to work
         | remotely for US-based contractors. Dare to elaborate, please?
         | First time I hear of this.
        
           | michalmj wrote:
           | Google "ryczalt dla programisty". If you play your cards
           | right in Poland you can get legally around ~10% tax total
           | (this includes national insurance ~5% and IP Box 5% for
           | programmers).
        
             | cromka wrote:
             | Thanks, much appreciated!
        
           | lukasm wrote:
           | If you are a "creative" person (software engineer, designer
           | etc.) you can just pay a flat rate for all taxes and
           | insurance. For example: 100k revenue will equal to 12k in
           | income tax + medical insurance + social security. In total,
           | it would be less than 20k (17-20% depending on a few
           | factors).
           | 
           | Another option would be to use IP BOX relief. If you are
           | producing IP your tax will be 5%. If you fly to a customer,
           | have a company car, you need a lot of equipment, your tax can
           | be even lower.
           | 
           | https://www.gov.pl/web/poland-businessharbour-en/tax-
           | reliefs...
        
             | cromka wrote:
             | Thanks, much appreciated!
        
               | lukasm wrote:
               | you have to decide what kind of taxation scheme you have
               | to you after your first invoice. It's for the whole year.
               | You can change it next year.
        
         | jwr wrote:
         | If you are self-employed and running a SaaS, the rate is
         | actually 8.5% of revenue (PKWiU 58.29.40). Source: I am self-
         | employed and running a SaaS. With my cost structure my
         | (calculated for comparison) _effective_ _income_ tax rate is
         | 13.5%, and that includes all social security and health
         | insurance payments. It 's unbelievably good, socially unjust,
         | and I don't think it will last, but here we are.
         | 
         | Poland also happens to be a really nice place to live, although
         | if you don't speak Polish (or don't have a friend/spouse who
         | does), dealing with government institutions can be a pain.
         | 
         | Oh, we also have a terrible chaotic populist government and a
         | bunch of other problems, but that seems to be the case
         | everywhere these days, so.
        
           | AdrianB1 wrote:
           | Poland is really nice, except if you don't like cold weather
           | and you like to swim in the sea. Even some of my native
           | Polish colleagues complain about the cold, especially the
           | older ones.
        
       | mch0lic1 wrote:
       | Getting an accountant is really one of the best decisions you can
       | make especially if you make above average income or income from
       | multiple streams no matter the place you live in.
       | 
       | I've done my taxes for individual business for 8 years myself,
       | but when I've moved abroad I needed help with setting up business
       | as I was unfamiliar with local laws and regulations. I hired a
       | great accountant who helped me with setting up both individual
       | business and limited company. I'm getting schooled on how I
       | should do things to take advantage of different opportunities and
       | tax breaks - things I never though or did before.
        
       | svilen_dobrev wrote:
       | and you can compare some cultural stuff and see if you like it.
       | https://www.hofstede-insights.com/product/compare-countries/
       | 
       | .bg is pretty middle ground (culturally and societaly) between
       | (very) east and (very) west, with all the pros/cons of that. A
       | bit more towards the west.. as situated in south-east Evropa (the
       | original Greek word of Europe) after all, but it depends. A
       | little bit of south as well..
       | 
       | As said elsewhere, Quite some things might be missing or not
       | working but then.. you might not really need them. After being
       | around the world, i am back here, for.. the vitality and variety
       | of life that happens. Not that it is easy, but it is interesting.
       | YMMV
        
       | gcbirzan wrote:
       | I am 100% sure long term residents also pay health insurance. Are
       | you an EU citizen?
        
         | dimonomid wrote:
         | I'm not an EU citizen, no. And while I was living there as a
         | long-term resident, I didn't pay 8% health insurance.
         | 
         | Perhaps it's indeed different for EU citizens, I'm not sure. I
         | should probably mention it there.
        
           | tchalla wrote:
           | The question is - Do you have to? You may have not paid it
           | but that doesn't tell if one has to.
        
             | dimonomid wrote:
             | This was confirmed by at least two reputable accountants,
             | so yeah, I'm 100% sure I didn't have to pay 8% health
             | insurance while being a long term resident (and not an EU
             | citizen).
             | 
             | Actually, I _did_ pay some health insurance, but it had
             | nothing to do with the business and it wasn't 8% or
             | anything like that. It's like the same kind of health
             | insurance that even tourists have to get.
        
               | gcbirzan wrote:
               | Ah, I see where the confusion comes from. I assumed you
               | meant you don't have to pay any. Though, I'm curious, how
               | much is it? I went to check in the "Ordinance on the
               | General Terms and Conditions, the Minimum Insurance
               | Amount, the Minimum Insurance Premium and the Procedure
               | for the conclusion of the mandatory medical insurance of
               | foreigners who reside shortly or prolonged in the
               | Republic of Bulgaria or transit through the country"
               | (such a title), it says the price of the premium is
               | determined according to article 65 of the insurance code,
               | but that one is referring to something else. Oh, well.
        
               | dimonomid wrote:
               | > Though, I'm curious, how much is it?
               | 
               | I was buying just some bare minimum required insurance,
               | and it was very low, less than 200 BGN per year.
        
           | charlesdm wrote:
           | It seems weird you are forced to distribute the dividend in
           | BGN. Pay the withholding tax, yes. But the dividend itself?
           | Most accountants can calculate the corresponding currency
           | equivalent for the dividend being declared on the payout day.
           | Worth looking into.
           | 
           | Also, does Bulgaria support interim dividends? The loan set-
           | up, while not an issue, can perhaps be avoided by use of
           | interim dividends.
        
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