Europe
Bulgaria
National Revenue Agency (NRA) - Gambling Directorate
Regulations & Licensing
Casino
RegulatedOnline Casino
RegulatedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- Gambling Act (State Gazette Issue 26, 30 March 2012, as amended)
- 2020 amendments transferring regulatory powers from the State Commission on Gambling to the NRA
- 2021 amendments reserving online lottery to the state monopoly
- 2024 amendments on advertising restrictions and gambling hall closures
Online Gambling
Allowed
- Online casino games
- Online sports betting
- Online bingo
- Online raffles and Keno
Prohibited
- Online lottery offered by private operators (state monopoly only)
- Unlicensed foreign-facing operators targeting Bulgarian players
Taxation
Gross Gaming Revenue (GGR) tax25% (from 1 Jan 2026, up from 20%)
Online betting license feeBGN 50,000 (~EUR 25,600)
Corporate income tax on net profit10%
Dividend withholding tax5%
License validity: 5 years, extendable to 10 years with higher investment thresholds
Land-Based Gambling
Allowed
- Land-based casinos
- Slot halls / gaming arcades
- Land-based sports betting
- Land-based bingo halls
- State-run lotteries
Prohibited
- Unlicensed gambling premises
Taxation
Gross Gaming Revenue (GGR) tax25% (lotteries, bingo, keno, toto)
One-time betting license feeBGN 400,000 (~EUR 200,000)
Corporate income tax on net profit10%
License validity: 5 years, extendable to 10 years with higher investment thresholds
Regulation data is editorial and for information only — not legal advice.
