State fee for gambling (Bulgaria) (държавна такса)

Definition

Bulgaria taxes gambling through a state fee under the Gambling Act rather than a gambling tax in the Corporate Income Tax Act, which is why operators file a fee declaration with the National Revenue Agency instead of a tax return. For a licence for gambling organised online the fee has two components under art. 30(4): BGN 400,000 once, paid before the licence certificate is handed over, and 20% of the difference between stakes received and prizes paid, or of participation fees and commissions where the game charges them, declared electronically and paid by the 15th of the following month. Land-based lotteries, toto, lotto, bingo, keno and betting carry a one-off BGN 300,000 on the same 20% variable part (art. 30(3)); a casino licence costs BGN 300,000 for five years or BGN 600,000 for ten (art. 30(5)). Separately, art. 10a charges every licensee an annual social-responsibility contribution of BGN 60,000 per online licence, BGN 20,000 per casino licence and BGN 10,000 for other games, due by 31 March and split between the health and youth-and-sport ministries. Corporate income tax of 10% applies on top.