Bulgaria Gambling License

What is a Bulgaria gambling license?

A Bulgaria gambling license is a permit from the National Revenue Agency to organise one specific game on Bulgarian territory. Article 3(3) of the Gambling Act limits each license to the game expressly named in it. An operator running sports betting and casino games therefore holds two separate licenses.

No single license covers a full product range. Paid-in capital is proven for each license separately under Article 4(5). A second vertical is therefore a second application, with its own capital test, examination fee and state fee.

A license cannot be transferred. Article 39 allows it to pass only through a company reorganisation, which rules out buying a Bulgarian license off the shelf.

Who regulates gambling in Bulgaria?

The National Revenue Agency (NRA) regulates gambling in Bulgaria. The Executive Director of the NRA issues, extends and revokes licenses, and may authorise a deputy executive director to act. The State Commission on Gambling was abolished in 2020, and its registers and archives passed to the NRA.

Anyone still searching for the State Commission on Gambling is reading pre-2020 material. The transfer came with the amendments published in State Gazette 69 of 2020, and the gambling directorate inside the NRA has run licensing since.

The NRA keeps four public registers under Article 20(1): licensed organisers, active licenses, blacklisted unlicensed organisers and, since 1 August 2026, affiliate operators. A refusal is appealable to the Sofia Administrative Court under Article 28.

What types of gambling licenses does Bulgaria issue?

Bulgaria issues licenses for five categories under Article 41(1) of the Gambling Act: lottery games, betting on sports and horse or dog racing, betting on random events and on guessing facts, slot machine games, and casino games. Every category except tombola and instant lottery may also run online.

Ownership of the category matters as much as the technology. Article 4(3) reserves lottery licenses for the state, with tombola, bingo and their varieties carved out for private operators. Numeric lotteries under Article 54 cover toto, lotto, bingo and keno.

Who can apply for a Bulgaria gambling license?

A commercial company registered in Bulgaria, another EU member state, an EEA state or Switzerland may apply, under Article 4(1)(1) of the Gambling Act. A Bulgarian company is not required. A company from another EU, EEA or Swiss jurisdiction appoints an authorised representative with an address in Bulgaria.

Outside that perimeter the door is far narrower. Article 7 lets persons from third countries participate only where the company, directly or through a controlled company, meets one of two tests.

• Casino games organised in a hotel rated four stars or higher that the company or a controlled company owns

• Investment of at least EUR 10,000,000 in another activity in Bulgaria, together with at least 500 jobs created

The EUR 10,000,000 threshold is written in euro in the statute itself, following the amendment that took effect on 1 January 2026. Article 6(1)(1) adds a conduct test for online licences: no enforced administrative measures under the Gambling Act, or under the repealed 1999 Act, in the five years before the application.

What capital do you need for a Bulgaria gambling license?

Online gambling and casino games require fully paid-in capital of BGN 1,500,000, and slot machine games require BGN 750,000, under Article 4(2) and Article 4(4) of the Gambling Act. Capital is proven for each license separately. Article 5 adds investments and operating funds on top of the capital.

Two different clocks govern the Article 5 money. Investments are proven to the NRA within six months of the initial license under Article 5(3). Operating funds are evidenced with the application and held for the whole term under Article 5(4) and Article 5(6).

Investments may sit in Bulgaria, in another EU member state, in an EEA state or in Switzerland, and must stay at or above the minimum for the whole license term under Article 5(7). The lower figure of BGN 600,000 applies to games organised through other electronic communication means, not to online betting.

The Gambling Act still states these amounts in Bulgarian lev. Under Article 11(2) of the Euro Introduction Act, lev amounts in existing instruments apply as their euro equivalent at the fixed rate. The figures above are conversions, not statutory euro sums. Not all of the stack has to be cash. Article 5(6) lets the operating funds sit in cash, on a bank account, or behind an unconditional and irrevocable bank guarantee. The guarantee runs for the whole license term and may come from a bank licensed in Bulgaria, the EU, the EEA or Switzerland. Under Article 5(2)(4), an online operator proves those investments and funds collectively across its issued licenses rather than for each one.

How much does a Bulgaria gambling license cost?

Three separate payments make up the state cost of a Bulgaria gambling license. An examination fee of BGN 40,000 for online betting is due with the application. A one-off state fee of BGN 400,000 follows approval. An annual socially responsible behaviour contribution of BGN 60,000 runs for the whole term.

The word the statute uses for the BGN 400,000 is еднократна, meaning one-off. That fee covers the whole 5 or 10 year term, not each year of it. A five-year model that repeats the charge annually overstates the state cost by BGN 1,600,000 (EUR 818,067.01).

Filing electronically costs 95% of the standard fee under Article 1(2) of the tariff, a reduction of 5% rather than the 95% discount that some summaries report. Online examination fees are double the land-based equivalent, which puts the practical range at BGN 15,000 for online slot machines up to BGN 70,000 for online casino.

Land-based betting and lottery licenses pay a one-off BGN 300,000 under Article 30(3). Examination and one-off state fees together put the published floor at BGN 440,000 (EUR 224,968.43) for a Bulgarian online betting license, before any capital. Casino and slot hall licenses pay flat maintenance fees under Article 30(5) and Article 30(6), with no variable component at all.

MGL service fees sit outside these figures and depend on the vertical and the corporate structure. Send the details through the contact form for a written breakdown.

How is online gambling taxed in Bulgaria?

Bulgaria charges online operators a two-part state fee under the Gambling Act plus corporate income tax at 10%. The variable part of the state fee is 20% of stakes received minus winnings paid. In addition to that fee, Article 242(2) of the Corporate Income Tax Act puts online casino and slot games on corporate income tax at 10% of profit, so the two charges run together rather than instead of one another.

Two claims circulate about Bulgarian gambling tax and neither survives the statute. The first is a rate of 25%. Article 30 was last amended in State Gazette 108 of 2023 and still reads 20%. The 2026 State Budget Act amended other parts of the Gambling Act and left that rate untouched.

The second is a charge of 15% on turnover. That construction predates the current framework and does not apply to online gambling today. The 15% telecommunication rate also moved to 20% on 27 March 2026.

Article 242(2) removes online casino and slot games from the alternative gambling tax on gaming equipment, which is why those operators pay corporate income tax on profit. The removal does not touch the state fee, because Article 30(4) applies to the online license itself and the supplementary provisions define online betting as a manner of organising any gambling game.

Corporate income tax stands at 10% under Article 20 of the Corporate Income Tax Act, one of the lowest headline rates in the European Union. Gaming fees are deductible. Tax positions on a specific structure need Bulgarian counsel before anyone commits.

What technical requirements apply to online operators in Bulgaria?

Article 6 of the Gambling Act sets the technical perimeter for online operators in Bulgaria. The central computer system may sit in Bulgaria, the EU, the EEA or Switzerland, while the control local server must sit in Bulgaria. Every software version enters the Bulgarian Institute of Metrology register before use.

• Communication equipment and the central point of the central computer system (CCS) sit in Bulgaria, the EU, the EEA or Switzerland, under Article 6(1)(2)

• The CCS registers and identifies players, stores session data and feeds the NRA server in real time, with every transaction registered online in the NRA system, under Article 6(1)(4)

• Data storage runs on a control local server located in Bulgaria, with continuous remote access for the NRA and the State Agency for National Security, under Article 6(4) and Article 47d

• Registration with the Bulgarian Institute of Metrology covers the CCS, the control local server, communication equipment and gaming software, including each new version, under Article 6(1)(5) and Article 20(2)

• Since 1 August 2026, entry in that register rests on testing by a laboratory listed in the NRA laboratory register, under Article 20(1)(7)

• Stakes and payouts run through an account with a bank licensed in Bulgaria, or a bank licensed in the EU, the EEA or Switzerland that operates in Bulgaria under the Credit Institutions Act, under Article 6(1)(3)

Two requirements get conflated in published summaries. Hosting the central computer system is a four-country choice. Storing the operational data is not: the control local server is fixed in Bulgaria, and that single line decides the hosting architecture.

Each new software version carries its own registration fee of BGN 4,000 under Article 5(5) of the tariff, which turns release cadence into a budget line rather than an engineering decision alone.

Do you need a local representative in Bulgaria?

Yes. A company registered in another EU member state, an EEA state or Switzerland appoints an authorised representative with an address in Bulgaria, under Article 6(1)(6) of the Gambling Act. The representative signs contracts for the foreign company and represents that company before Bulgarian state bodies and courts.

One restriction narrows the shortlist. The authorised representative may not be a trade representative within the meaning of Chapter 6, Section II of the Commerce Act. That rules out the commercial agency arrangement operators often reach for first.

Since 1 August 2026 the same construct binds foreign affiliate operators, which declare a representative with an address in Bulgaria under Article 4(8).

How long does it take to get a Bulgaria gambling license?

The National Revenue Agency completes its check on an initial license application within 60 days. Factual or legal complexity extends that window by up to 30 days. A decision follows within 14 days of closing the proceedings. Article 23 and Article 25 of the Gambling Act set those deadlines.

That statutory window is not the project length. The clock starts on a full application and stops while documents are cured under Article 23(6). Opinions from the State Agency for National Security, the Ministry of Interior and the Bulgarian Institute of Metrology run in parallel on 30-day windows under Article 22.

Work that happens before the clock starts drives the real calendar: incorporating or qualifying the company, paying in and evidencing capital, appointing the authorised representative, certifying the gaming software and entering it in the Bulgarian Institute of Metrology register.

A refusal is appealable to the Sofia Administrative Court under Article 28. A granted license runs 5 years, or 10 years where proven investments exceed BGN 2,000,000 under Article 26(4).

What changed for gambling affiliates in Bulgaria in 2026?

Bulgaria began licensing gambling affiliates on 1 August 2026. Amendments to the Gambling Act carried by the 2026 State Budget Act, adopted on 24 July 2026 and promulgated on 31 July 2026, created an affiliate operator license for anyone paid on results. The state fee is EUR 6,000 per year plus 10% of results-linked commission, withheld by the licensed operator.

Scope turns on how the affiliate is paid. Paragraph 1(30) of the supplementary provisions defines an affiliate operator by commission tied to measurable results: players attracted, deposits, bets placed or winnings paid. Advertising, media and technical services paid a fixed fee stay outside the regime.

• The annual EUR 6,000 falls due by 31 March, and the 10% is withheld and remitted monthly by the 15th by the operator paying the commission, under Article 30a

• A sham transaction concealing a results-linked commission doubles the variable part to 20%, under Article 30a(7)

• Commissions on which the 10% was paid drop out of the corporate and personal income tax base under Article 30a(8), an offset that disappears for sham transactions

• Promotion is limited to operators holding a Bulgarian license under Article 4(9), with fines of EUR 3,000 to EUR 10,000 for individuals and EUR 5,000 to EUR 20,000 for companies under Article 97c

• Foreign affiliates declare a representative with an address in Bulgaria under Article 4(8), and every website, mobile application, social media profile, video and streaming platform goes into the application under Article 23(10)

Review runs on a seven-day clock under Article 23(10), with two working days for the certificate under Article 29(4). No opinions are required from the security services or the Bulgarian Institute of Metrology. Affiliates already under contract on 1 August 2026 filed by 15 August 2026 under paragraph 35 of the transitional provisions, and those contracts stayed valid until the license issued.

Enforcement mirrors the operator regime. The NRA orders unlicensed affiliate channels blocked under Article 17(1)(9a), and telecom providers restrict access within 24 hours of publication under Article 17(6). The fee is written in euro in the statute, unlike the operator amounts, which remain in lev.

Does a Bulgarian gambling license give access to the EU market?

No. A Bulgarian gambling license covers the Bulgarian market only, and every other EU member state requires its own national license. EU law does not harmonise gambling, and the Court of Justice confirmed on 16 April 2026 that member states may restrict services licensed elsewhere in the Union.

The ruling in case C-440/23, known as the Lottoland case, went further than jurisdiction. The Court accepted that a member state may attach civil-law consequences to unlicensed supply, so a player can reclaim losses from an operator licensed in another member state but not at home.

Anyone planning a multi-market European rollout budgets one licensing project per country. A Bulgarian license is an entry to Bulgaria, and nothing in the framework converts it into a passport.

What ongoing compliance obligations apply in Bulgaria?

Licensed operators in Bulgaria carry four continuing duties: anti-money laundering, data protection, responsible gambling and financial reporting. Operators are obliged entities under the Measures Against Money Laundering Act (MAMLA), report to the Financial Intelligence Directorate, and prove their Article 5 investments to the NRA within six months of licensing.

• Anti-money laundering runs under MAMLA, which implements the EU directives, with customer due diligence, transaction monitoring and suspicious activity reporting to the Financial Intelligence Directorate

• Data protection follows the GDPR and the Bulgarian Personal Data Protection Act, supervised by the Commission for Personal Data Protection (CPDP)

• Responsible gambling requires a visible addiction risk notice and information on counselling and therapy, including on the website, under Article 10b, plus the national self-exclusion register under Article 10g and a minimum age of 18

• The socially responsible behaviour contribution is declared and paid by 31 March under Article 10a(3), filed electronically from 1 January 2027

Payment rules split by channel. Cash winnings are payable up to BGN 5,000 (EUR 2,556.46), with larger sums settled by bank transfer under Article 47(2) and Article 47(3). Online betting runs entirely cashless through the Article 6(1)(3) account under Article 47b, so that cash threshold is a land-based rule.

Advantages of a Bulgaria gambling license

A Bulgaria gambling license puts an operator inside a regulated EU member state with a national regulator, a public license register and a 10% corporate income tax rate. The license also opens to companies from anywhere in the EU, the EEA or Switzerland, with no Bulgarian entity required.

• Corporate income tax stands at 10%, among the lowest headline rates in the European Union

• Gambling supplies are exempt from VAT under Article 48 of the VAT Act

• The euro has been the settlement currency since 1 January 2026, which removes conversion risk for eurozone operators

• Companies from the EU, the EEA or Switzerland qualify, so incorporating in Bulgaria is a choice rather than a condition

• Licenses run 5 years, or 10 years where proven investments exceed BGN 2,000,000

• Counterparties can verify status against the NRA public register of licensed organisers

• The BGN 400,000 state fee is charged once for the whole term under Article 30(4), which covers both issuing and maintaining the licence

Disadvantages of a Bulgaria gambling license

Capital is the gate. A Bulgaria gambling license for online betting requires BGN 1,500,000 (EUR 766,937.82) in paid-in capital, BGN 1,000,000 in investments and BGN 1,000,000 in operating funds. A one-off state fee of BGN 400,000 (EUR 204,516.75) lands on top, before the 20% variable fee on gross gaming revenue starts.

• The 20% variable state fee applies to stakes minus winnings across betting and lottery verticals

• Advertising is closed on almost every channel since May 2024, which changes the acquisition model rather than merely raising its cost

• Each game type needs its own license, so a multi-vertical operator files more than once and proves paid-in capital more than once

• Lottery licenses other than tombola, bingo and their varieties go to the state alone

• Affiliates now carry their own license and levy, which raises the cost of performance traffic

• A Bulgarian license carries no access to other EU markets

• The Ministry of Finance has announced a full review of the Gambling Act with no published timetable, and trade press reports a pending bill raising the gambling age from 18 to 21. Both are unenacted, and both belong in a multi-year plan

Why choose MGL for a Bulgaria gambling license

MGL handles the five Bulgarian nodes that stall applications. Company structuring inside the Bulgaria, EU, EEA and Switzerland perimeter comes first, followed by building and evidencing capital. Appointing the authorised representative, certifying software into the Bulgarian Institute of Metrology register and configuring the real-time NRA feed complete the set.

Our team has obtained 300+ licences across jurisdictions. On a Bulgarian file that experience shows up in sequencing. The representative is appointed before filing rather than after, and the control local server is placed in Bulgaria from the start. Article 5 investment evidence is prepared during the review instead of in the sixth month.

Two Bulgarian workstreams outlast the licence decision. The investment obligation has to be evidenced to the NRA within six months. The marketing plan has to survive both the 2024 advertising regime and the affiliate rules that took effect on 1 August 2026.