🇧🇬 Bulgaria · Национална агенция за приходите (National Revenue Agency) (NRA)
Bulgaria Online Gambling Licence — 2026
An EU licence that charges a one-off BGN 400,000 state fee and then 20% of stakes less prizes, with no annual licence fee and 10% corporate tax. The price of entry is BGN 1.5m of paid-up capital, BGN 1m of investments, BGN 1m of funds and a live feed of every bet to the tax authority.
Tier 2 — Credible domestic / EU regionalFacts on this page verified 16 September 2026 against primary sources.
Bulgaria licenses online gambling through its tax authority. The State Commission on Gambling was abolished in 2020 and the National Revenue Agency now issues the licences, supervises operators, collects the fees and keeps the registers, under the Gambling Act (Закон за хазарта). The licence covers betting and casino games offered online, and it is granted to companies from Bulgaria, the rest of the EU, the EEA or Switzerland.
The money works differently from every other EU licence on this site. There is no annual licence fee. Instead the Act charges a two-component state fee: BGN 400,000 once, before the certificate is handed over, and 20% of stakes less prizes every month thereafter, with a BGN 60,000 social-responsibility contribution due each 31 March. Corporate tax on what is left is 10%. What the structure hides is the entry bar: BGN 1,500,000 of paid-up capital since January 2026, BGN 1,000,000 of proven investments and another BGN 1,000,000 in funds for organising the game.
Quick facts
| Regulator | Национална агенция за приходите (National Revenue Agency) ↗ |
|---|---|
| Tier | Tier 2 — Credible domestic / EU regional |
| Licence types | Online betting licence (онлайн залагания) — betting, casino games and slots offered online, five years or ten, Land-based licences: lotteries, toto, bingo, keno, betting, casino, slot machines, Affiliate operator licence (афилиейт оператор) — new from 1 August 2026 |
| Application cost | One-off state fee of BGN 400,000 (about EUR 204,517) for issuing and maintaining an online betting licence, paid before the certificate is released (art. 30(4)) |
| Annual cost | BGN 60,000 a year in social-responsibility contributions per licence (about EUR 30,677), due by 31 March, plus the variable part of the state fee: 20% of stakes less prizes, declared and paid monthly by the 15th |
| Gaming tax | 20% of stakes less prizes as the variable part of the state fee (art. 30(4)) — legally a fee, not a gambling tax; 10% corporate income tax on profit; affiliates pay 10% of their performance-based commission |
| Corporate tax | 10% — the lowest headline corporate rate in the EU |
| Substance | Company registered in Bulgaria, another EU or EEA state or Switzerland; BGN 1,500,000 fully paid-up capital from 1 January 2026; central computer system and communication equipment in the EU, EEA or Switzerland; real-time reporting of every stake and payout to the NRA server; software tested by a listed laboratory; authorised representative for foreign companies |
| Timeline | The Act sets no decision deadline; the certificate follows within two working days of the decision taking effect, and evidence of the BGN 1,000,000 investments is filed within six months of the initial licence |
Verified facts — fees, tax, capital, market access
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Official regulator fees, by licence type
Regulator charges only. Adviser, due-diligence and third-party costs are not in this table.
| Licence type | Fee | Amount | Cadence | Evidence |
|---|---|---|---|---|
| Online betting licence (онлайн залагания — betting, casino games and slots offered online)5-year term | One-off component of the state fee for issuing and maintaining an online betting licence (art. 30(4)) | BGN 400,000 | once | Officially verifiedIssuing and maintaining an online betting licence carries a two-component state fee whose one-off component is BGN 400,000, paid into the NRA account before the licence certificate is issued (art. 30(4) and art. 30(10), as amended with effect from 1 January 2024). Effective from 1 January 2024 · reviewed 16 September 2026
About EUR 204,517 at the irrevocable rate of 1.95583. The Act still denominates this fee in leva after Bulgaria adopted the euro on 1 January 2026. |
| Annual social-responsibility contribution per licence (art. 10a(1)(1)) | BGN 60,000 | annual | Officially verifiedEvery licensee owes an annual social-responsibility contribution for each licence: BGN 60,000 for online betting, BGN 20,000 for casino games and BGN 10,000 for all other gambling games, at the amounts set by State Gazette issue 42 of 2024 in force 19 September 2024. It is declared and paid by 31 March, or within 30 days of a licence granted later in the year, goes into the NRA budget and is transferred 50/50 to the Ministry of Youth and Sports and the Ministry of Health, which funds treatment of gambling addiction and prevention; non-payment is a ground for revoking the licence (art. 10a, art. 86(1)(14)). Effective from 19 September 2024 · reviewed 16 September 2026
About EUR 30,677 at the irrevocable rate. Advisers still quote the pre-September-2024 figure of BGN 50,000. | |
| Affiliate operator licence (афилиейт оператор — promoting gambling for performance-based commission) | Annual state fee for an affiliate operator licence (art. 30a(1)) | EUR 6,000 | annual | Officially verifiedFrom 1 August 2026 an affiliate operator promoting gambling games needs its own licence, carrying an annual state fee of EUR 6,000 payable by 31 March each year, or before the certificate is issued for a licence granted later in the year (art. 30a(1)-(2), State Gazette issue 69 of 2026). Effective from 1 August 2026 · reviewed 16 September 2026
|
Taxes and levies
| Charge | Base | Rate | Paid | Evidence |
|---|---|---|---|---|
| ggr taxNational Revenue Agency (variable part of the state fee, art. 30(4); declared and paid by the 15th of the following month) | GGR | 20% of GGR | monthly | Officially verifiedThe second component of the online betting state fee is 20% of the difference between stakes received and prizes paid, or 20% of participation fees and commissions where the game charges them; it is declared electronically to the NRA by the 15th of the following month and paid in the same period (art. 30(4), (8) and (11)). Effective from 1 January 2014
Legally a state fee, not a gambling tax; there is no separate gambling tax on online GGR in the Corporate Income Tax Act. Four trade and adviser sources dated around the November 2025 budget state the rate rose to 25% on 1 January 2026; the consolidated Act still reads 20 per cent and both art. 30(3) and art. 30(4) carry the marker "изм. - ДВ, бр. 108 от 2023 г., в сила от 01.01.2024 г.". State Gazette issue 69 of 2026 is the 2026 State Budget Act itself, which amended the Gambling Act to add the affiliate regime and left the rate untouched. A separate proposal to raise it to 30% was rejected in a July 2026 National Assembly debate. |
| levyNational Revenue Agency (variable part of the affiliate state fee on performance-based commission, art. 30a(1); withheld by the operator) | TURNOVER | 10% of TURNOVER | monthly | Officially verifiedThe affiliate state fee has a second component of 10% of the performance-based commission, withheld and paid to the NRA by the gambling operator that accrues the commission, declared by the 15th of the month after accrual; commission income on which it has been paid is not recognised for corporate or personal income tax, and a sham transaction concealing such commission attracts 20% instead (art. 30a(1), (3), (4), (7), (8)). Effective from 1 August 2026
|
| corporateNational Revenue Agency (corporate income tax) | PROFIT | 10% of PROFIT | annual | CorroboratedBulgarian corporate income tax is 10%, the lowest headline rate in the European Union. Effective from 1 January 2007
Adviser and trade sources; the Corporate Income Tax Act itself was not read this batch. |
Locked or required capital — not a fee
- share capital BGN 1,500,000 — Fully paid-up capital of a limited liability or joint-stock company organising gambling online: BGN 1,500,000 or the equivalent in euro, from 1 January 2026 (art. 4(2)).
Officially verified
A licence for gambling organised online may be issued only to a limited liability company or a joint-stock company with registered shares whose capital is fully paid up at a minimum of BGN 1,500,000 or the equivalent in euro, from 1 January 2026 (art. 4(2), as amended by State Gazette issue 70 of 2024); the same floor applies to casino licences and BGN 750,000 to slot-machine licences.
- financial resources BGN 1,000,000 — Funds for organising the game of at least BGN 1,000,000, held in cash, on a bank account or covered by an unconditional and irrevocable bank guarantee for the whole licence term, on top of proven investments of at least BGN 1,000,000 (art. 5(1)(5), art. 5(6)).
Officially verified
An applicant for an online betting licence must prove investments of at least BGN 1,000,000 and funds for organising the game of at least BGN 1,000,000 (art. 5(1)(5)); the funds must be in cash, on the operator's bank account or secured by an unconditional and irrevocable bank guarantee for the whole licence term (art. 5(6)), and evidence of the investments is filed within six months of the initial licence (art. 5(3)).
Capital that must be held is shown here so it is never mixed into fee totals; the cost calculator treats it as locked capital.
Market access — where this licence does and does not reach
Holding this licence does not create a right to take players in every country. Check the rules of the player's country. Rows without an evidence-backed rule say "Needs legal review" rather than assuming access.
| Player market | Status | Basis | Evidence |
|---|---|---|---|
| Great Britain | Local licence required | Gambling (Licensing and Advertising) Act 2014: point-of-consumption licensing by the UKGC. | Officially verifiedA Bulgarian licence does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence. |
| United States | Needs legal review | No evidence-backed rule in the registry for Online betting licence (онлайн залагания — betting, casino games and slots offered online) and United States. | — |
| Canada | Needs legal review | No evidence-backed rule in the registry for Online betting licence (онлайн залагания — betting, casino games and slots offered online) and Canada. | — |
| Brazil | Needs legal review | No evidence-backed rule in the registry for Online betting licence (онлайн залагания — betting, casino games and slots offered online) and Brazil. | — |
| EU / EEA | Needs legal review | No evidence-backed rule in the registry for Online betting licence (онлайн залагания — betting, casino games and slots offered online) and EU / EEA. | — |
| Latin America | Needs legal review | No evidence-backed rule in the registry for Online betting licence (онлайн залагания — betting, casino games and slots offered online) and Latin America. | — |
| Asia | Needs legal review | No evidence-backed rule in the registry for Online betting licence (онлайн залагания — betting, casino games and slots offered online) and Asia. | — |
| Africa | Needs legal review | No evidence-backed rule in the registry for Online betting licence (онлайн залагания — betting, casino games and slots offered online) and Africa. | — |
Process and timeline
- incorporationEU/EEA/Swiss company, capital, investments and funds
A company registered in Bulgaria, another EU or EEA state or Switzerland, with fully paid-up capital of BGN 1,500,000 for online gambling, proven investments of at least BGN 1,000,000 and funds for organising the game of at least BGN 1,000,000, the latter in cash, on a bank account or under an irrevocable bank guarantee for the licence term.
Officially verified
A licence for gambling organised online may be issued only to a limited liability company or a joint-stock company with registered shares whose capital is fully paid up at a minimum of BGN 1,500,000 or the equivalent in euro, from 1 January 2026 (art. 4(2), as amended by State Gazette issue 70 of 2024); the same floor applies to casino licences and BGN 750,000 to slot-machine licences.
- certificationTechnical conditions under art. 6
Central computer system and communication equipment in Bulgaria, another EU or EEA state or Switzerland; a player account with a bank licensed in that area and operating in Bulgaria; registration and identification of players; real-time reporting of every session, stake and payout to the NRA server; system and software tested by a listed laboratory and entered in the NRA register; an authorised representative when the company is registered abroad.
Officially verified
An online licence is granted only if, cumulatively: no enforcement administrative measures were applied in the five years before the application; the communication equipment and the central point housing the central computer system sit in Bulgaria, another EU or EEA state or Switzerland; a bank account for stakes and payouts is opened with a bank licensed in that area and operating in Bulgaria; the central system registers and identifies players and stores and sends the NRA server real-time information on concurrent sessions, each stake and each payout, registering every transaction online in the NRA system; the central system, control local server, communication equipment and gaming software, and every new software version, are entered in the NRA register after testing by a listed laboratory; and a company registered in another member state has an authorised representative (art. 6(1)).
- applicationLicence decision, fee and certificate
The executive director of the NRA decides; the one-off BGN 400,000 state fee is paid before the certificate is issued, and the certificate follows within two working days of the decision taking effect. Evidence of the investments is filed within six months of the initial licence. Licences run five years, or ten where the proven investments exceed the statutory thresholds.
Officially verified
A licence runs for a single event, for five years, or for a shorter period if the applicant asks for one (art. 26(3)); ten-year licences are issued only where the investments proven to the NRA in advance exceed the statutory thresholds (art. 26(4)). Renewal is by written request filed no earlier than six months and no later than two months before expiry, granted where there are no effective penalty decrees or enforcement measures (art. 36(1)).
Sources and change log
Primary sources (statute, regulator, ministry, tax authority) are listed first. Superseded figures are kept, not deleted.
- Закон за хазарта (Bulgarian Gambling Act), consolidated text including the amendments of State Gazette issue 69 of 2026 in force 1 August 2026 statute · Народно събрание (consolidated text via kik-info) · accessed 16 September 2026
- Министерство на финансите — декларация по чл. 30, ал. 8 от Закона за хазарта (monthly return for the variable part of the state fee) ministry · Министерство на финансите · accessed 16 September 2026
- Gambling (Licensing and Advertising) Act 2014 statute · legislation.gov.uk · accessed 3 September 2026
- INFOPLAY analysis — Bulgaria reshapes online gambling with affiliate licensing, payment blocking and BGN 66.9 billion in bets (20 August 2026) press · INFOPLAY · accessed 16 September 2026
- CMS Expert Guide to gambling laws in CEE — Bulgaria law-firm · CMS · accessed 16 September 2026
Spot an error? Submit a correction — every change is versioned with its source and effective date.
Pros
- One-off BGN 400,000 state fee, with the only fixed annual charge a BGN 60,000 responsibility contribution
- 10% corporate income tax, the lowest headline rate in the EU
- Five-year licences, ten years where proven investments exceed the statutory thresholds
- Legal turnover reported at BGN 66.9 billion for 2025, up from BGN 44 billion in 2023
Cons
- 20% of stakes less prizes as the variable part of the state fee, monthly
- BGN 1,500,000 paid-up capital plus BGN 1,000,000 investments and BGN 1,000,000 in funds before the licence
- Real-time transaction reporting to the NRA server and software registered after laboratory testing
- Advertising banned on radio, television, in print, in electronic media and in public places since May 2024
- Affiliates need their own licence from 1 August 2026, and the NRA can block their sites, apps, social profiles and streams
Best for
- Operators that want an EU licence with a single one-off state fee rather than a recurring annual one
- Groups that can carry BGN 3.5m of capital, investments and funds and want the EU's lowest corporate tax at 10%
One regulator, one online licence, EU companies only
Art. 3 of the Gambling Act says that every gambling game and activity on Bulgarian territory may be organised only under a licence from the executive director of the National Revenue Agency. Art. 4(1) limits applicants to commercial companies registered in Bulgaria, another EU member state, a state party to the EEA Agreement or Switzerland; lottery games other than tombola and bingo are reserved to the state and run through the state enterprise Bulgarian Sports Totalizator. An online licence covers the games the operator applies for, and the licence certificate names the website through which they are offered. Licences run five years, or ten where the investments proven to the NRA in advance exceed the statutory thresholds (art. 26(3) and (4)), and renewal is requested no earlier than six months and no later than two months before expiry (art. 36).
What it costs: BGN 400,000 once, then 20% a month
Art. 30(4) sets a two-component state fee for issuing and maintaining an online betting licence: a one-off BGN 400,000, about EUR 204,517 at the irrevocable euro rate, and a variable part of 20% of the difference between stakes received and prizes paid, or 20% of participation fees and commissions where the game charges them. The one-off part is paid into the NRA account before the certificate is released (art. 30(10)); the variable part is declared electronically by the 15th of the following month and paid in the same period (art. 30(8) and (11)). Land-based games carry a one-off BGN 300,000 plus the same 20%; a casino licence is BGN 300,000 for five years or BGN 600,000 for ten; slot machines run from BGN 75,000 to BGN 300,000 by term and town size. Separately, art. 10a charges every licensee an annual social-responsibility contribution of BGN 60,000 for online betting (BGN 20,000 for casino, BGN 10,000 for other games), declared and paid by 31 March into the NRA budget and passed 50/50 to the youth-and-sports and health ministries; missing it is a ground for revoking the licence. Note what the 20% is not: it is a state fee under the Gambling Act, not a gambling tax in the Corporate Income Tax Act, which is why Bulgarian operators file a fee declaration rather than a tax return for it.
The entry bar: capital, investments and funds
Three separate money tests sit in front of the licence. Art. 4(2), as amended with effect from 1 January 2026, requires a limited liability or joint-stock company with fully paid-up capital of at least BGN 1,500,000, or the equivalent in euro, for gambling organised online. Art. 5(1)(5) requires proven investments of at least BGN 1,000,000 for online betting and funds for organising the game of at least BGN 1,000,000. Art. 5(6) says those funds must be in cash, on the operator's bank account or covered by an unconditional and irrevocable bank guarantee for the whole licence term, and art. 5(3) gives the operator six months after the initial licence to file the evidence of the investments. Add the one-off fee and the first-year cash requirement is roughly BGN 3.9 million, of which BGN 3.5 million stays with the operator as capital, investments and funds.
Article 6: the technical conditions
An online licence is granted only when all of art. 6(1) is satisfied at once. No enforcement administrative measures in the five years before the application. The communication equipment and the central point housing the central computer system located in Bulgaria, another EU or EEA state or Switzerland. A bank account for stakes and payouts with a bank licensed in that area and operating in Bulgaria under the Credit Institutions Act. A central computer system that registers and identifies players and stores and sends the NRA server, in real time, information on concurrent sessions, every stake made by every player and every payout, registering each transaction online in the NRA system. The central system, the control local server, the communication equipment and the gaming software, plus every new software version, entered in the NRA register after testing by a laboratory on the register. And an authorised representative where the company is registered in another member state. The real-time feed is the part operators underestimate: Bulgaria supervises transaction by transaction, not by monthly report.
August 2026: affiliates licensed, sites blocked
State Gazette issue 69 of 2026 added a third licensed activity to art. 1: promoting gambling games as an affiliate operator. From 1 August 2026 an affiliate that acquires players for performance-based remuneration needs its own NRA licence. The fee under the new art. 30a is two-component like the operator's: EUR 6,000 a year, payable by 31 March, plus 10% of the performance-based commission, withheld and paid by the gambling operator that accrues it and declared by the 15th of the month after accrual. Commission income on which the variable part has been paid is not recognised for corporate or personal income tax; where a sham transaction conceals such commission the variable part is 20%. Alongside it, art. 22(1) lets the executive director order the suspension or blocking of websites, mobile applications, social-media profiles and video and streaming platforms of affiliates promoting gambling without a licence. The advertising rules already narrowed in May 2024: art. 10 bans gambling advertising on radio and television, in public places including building facades, in print and electronic media including websites, on state and municipal property, and on more than 5% of any outdoor advertiser's area, leaving billboards at least 300 metres from schools and playgrounds and venue signage capped at 20% of the facade.
Application process
- Company registered in Bulgaria, another EU or EEA state or Switzerland, with BGN 1,500,000 of fully paid-up capital
- Evidence of BGN 1,000,000 in investments and BGN 1,000,000 in funds (cash, bank account or irrevocable bank guarantee for the licence term)
- Central computer system, control local server, communication equipment and gaming software tested by a listed laboratory and entered in the NRA register
- Player account with a bank licensed in the EU, EEA or Switzerland and operating in Bulgaria; authorised representative for a foreign company
- Application to the executive director of the NRA; no statutory decision deadline
- Pay the one-off BGN 400,000 state fee; certificate within two working days of the decision taking effect; investments evidenced within six months
- Annually: BGN 60,000 social-responsibility contribution by 31 March, or within 30 days of a licence granted later in the year
- Monthly: declare and pay 20% of stakes less prizes by the 15th
Operational realities
Capital requirements
BGN 1,500,000 fully paid-up share capital for online gambling from 1 January 2026 (art. 4(2)); BGN 1,000,000 of proven investments and BGN 1,000,000 of funds for organising the game, the latter in cash, on a bank account or under an unconditional and irrevocable bank guarantee for the licence term (art. 5). All three are held, not spent; the one-off BGN 400,000 state fee is the regulator's charge.
Player protection
Annual social-responsibility contribution of BGN 60,000 per online licence, split between the youth-and-sports and health ministries and spent on treating and preventing gambling addiction; player registration and identification in the central computer system; real-time reporting of sessions, stakes and payouts to the NRA; national self-exclusion; advertising restrictions under art. 10 since May 2024; NRA blocking of unlicensed gambling websites and, from August 2026, of unlicensed affiliates' sites, apps, social profiles and streams.
Banking & payment processing
Stakes and payouts run through an account with a bank licensed in Bulgaria, another EU or EEA state or Switzerland and operating in Bulgaria under the Credit Institutions Act (art. 6(1)(3)). Fees are paid into the NRA's account. Bulgaria adopted the euro on 1 January 2026 at 1 EUR = 1.95583 BGN, though the Act still states the older fees in leva.
B2B vs B2C licensing
No separate B2B operator licence: suppliers appear through the equipment and software register, where the central system, local server, communication equipment and each software version are entered after laboratory testing. Affiliates, by contrast, now hold their own licence under art. 30a.
Recent developments (2025-2026)
State Gazette issue 69 of 2026, in force 1 August 2026: affiliate operators promoting gambling for performance-based commission need their own licence (EUR 6,000 a year plus 10% of the commission, withheld by the operator), and the NRA may order the blocking of their websites, apps, social-media profiles and streaming channels. Bulgaria adopted the euro on 1 January 2026 at 1.95583 BGN, while the Act still denominates the older fees in leva. From 1 January 2026 the paid-up capital for online gambling is BGN 1,500,000 (State Gazette issue 70 of 2024). NRA data reported by Mediapool put 2025 legal online turnover at BGN 66.9 billion against BGN 65.3 billion in prizes.
How it compares
Versus Romania: Romania charges EUR 1.28 million a year in fixed charges and 30% of GGR; Bulgaria charges BGN 400,000 once and 20%, but locks up BGN 3.5 million in capital, investments and funds. Versus Cyprus: Cyprus is betting only at 15% with EUR 1.05 million locked; Bulgaria covers casino as well.
Frequently asked questions
How much does a Bulgarian online gambling licence cost?
A one-off state fee of BGN 400,000 (about EUR 204,517) before the certificate is issued, then 20% of stakes less prizes every month and a BGN 60,000 social-responsibility contribution each year. Behind it: BGN 1,500,000 of paid-up capital, BGN 1,000,000 of investments and BGN 1,000,000 of funds.
Is the 20% a gambling tax?
No. It is the variable part of the state fee under art. 30(4) of the Gambling Act, declared to the NRA by the 15th of the following month. Corporate income tax of 10% applies separately to profit.
Who regulates gambling in Bulgaria?
The National Revenue Agency. The State Commission on Gambling was abolished in 2020 and the NRA now issues licences, supervises operators and affiliates, collects the fees and keeps the registers.
Can a foreign company hold the licence?
Yes, if it is a commercial company registered in Bulgaria, another EU member state, an EEA state or Switzerland (art. 4(1)). A company registered abroad must appoint an authorised representative, and its central computer system must sit in the EU, EEA or Switzerland.
What changed for affiliates on 1 August 2026?
Affiliates promoting gambling for performance-based commission need their own NRA licence: EUR 6,000 a year plus 10% of the commission, withheld by the operator. The NRA can block the websites, apps, social-media profiles and streams of unlicensed affiliates.
How long does a Bulgarian licence last?
Five years, or ten where the investments proven in advance exceed the statutory thresholds. Renewal is requested between six and two months before expiry and is granted where there are no effective penalty decrees or enforcement measures.
Named experts covering Bulgaria
Real, publicly-verifiable practitioners whose work informs our coverage of this jurisdiction.
Further reading on Bulgaria
- Bulgaria Online Gambling Licence 2026: BGN 400,000, 20% Not 25%, and the New Affiliate Regime The Gambling Act charges a one-off BGN 400,000 plus 20% of stakes less prizes monthly and BGN 60,000 a year in responsib…
- Romania Gambling Licence 2026: ONJN Class 1 and Class 2 Costs, the 30% Tax and the EUR 1.28m Annual Floor Since 1 August 2025 a Romanian Class 1 licence costs EUR 300,000 licence tax, EUR 500,000 contribution and 30% of GGR wi…
Compare and define
- Licence cost benchmarks to compare Bulgaria against — application fee, annual renewal, gaming tax and the all-in first-year figure.
- How Bulgaria compares with 34 other jurisdictions — cost, tax, timeline and reputational tier, grouped by tier.
- National Revenue Agency (Bulgaria) — Bulgaria's gambling regulator since 2020, when the National Revenue Agency absorbed the State Commission on Gambling: licences, supervision, site blocking and the state fee.