Expenses for business trips
— fast, accurate and clear.

The state sets a specific amount for daily expenses on which you do not owe any taxes. The law states that this amount is up to double the official minimum. For example, if you are traveling within the country and have an overnight stay, the official minimum is 22 euros per day - this means you can receive up to 44 euros per day completely net, without taxes. If you travel without an overnight stay, the minimum is 11 euros, and the tax-free ceiling is 22 euros. For business trips abroad, the amount depends on the specific country. Everything you receive above this double limit is counted as additional income and is subject to full social security contributions and a 10% tax.

Yes. Unlike per diem, there is no fixed government cap on hotel expenses. The amount is paid to you tax-free only if you provide a valid document (an invoice for the overnight stay). It covers the actual amount paid, as long as it does not exceed the budget your employer has allocated in advance. If you do not have an invoice, you are not entitled to money for a hotel. Here, the calculator calculates exactly based on the amount you actually paid, not on automatic limits.

There is no fixed amount per kilometer. Transportation money is calculated very easily: the official fuel consumption for your car is taken (according to the manufacturer's catalog for combined driving), multiplied by the kilometers traveled and the current fuel price. It is very important to know that for transportation expenses, there is no such "double limit" as with per diem. The entire amount is tax-exempt, as long as the expense is real and you have the necessary documents (a described route, kilometers, and a fuel invoice).

There is almost no difference. The rule for per diems (tax-free up to double the rate) applies equally to people working on a civil contract. If you are the manager of your own company and you travel for work, your expenses are recognized if you have a management contract and the trip is genuinely related to your business. For freelancers, however, the audits are a bit stricter (you must clearly prove that the trip was work-related), so we recommend you consult with our team for your specific case.

These are two completely different things that people often confuse. A business trip is simply a short work-related travel while you are working for your current employer - this is exactly what our calculator computes. Posting of workers means sending your employee to work for another company in Bulgaria or Europe. The rules there are quite different, requiring special European forms and subject to other minimum wage requirements.

The part of the money that exceeds the double limit must be declared as your additional income. The amount that is within the limit and is tax-free is declared to the NRA only in one case - if for the whole year this money exceeds the amount of 511.29 euros. This is done by submitting a special report once a year (by February 28 of the following year).

Yes. When you travel outside the country, per diems and hotel money are determined according to a special state table. The amounts are different for each country - most often they range between 35 and 80 euros per day. Our calculator is very convenient because it automatically loads the exact amount as soon as you select the country from the list.

Yes - it is very important to separate things here. This "double limit" refers only to the taxes of the employee themselves (whether they will pay 10% tax and social security on the excess). For the company itself, the entire expense paid for the business trip is fully recognized by the state, as long as the travel is business-related and has the necessary documents. It does not matter at all whether the amount exceeds the limit for the individual.