Short answer
Bulgaria licenses online gambling through the National Revenue Agency (NRA) under the Gambling Act (2012). Online betting and online casino licenses run 5 or 10 years. Applicants must be an EU/EEA/Swiss company that meets the capital, investment and financial-resource requirements for the game category (for online gambling, BGN 1,500,000 (≈ €766,938) paid-up capital), whose direct and indirect ownership respects the statutory restrictions on offshore-registered entities, and with a Bulgarian representative. Share capital and the mandatory investment are separate from license fees. Online betting pays a one-off BGN 400,000 fee and a 20% variable fee on stakes less winnings; the rise to 25% proposed for 2026 was not adopted. Online casino operators are taxed differently: 10% corporate tax plus fixed license fees, contributions and other statutory charges. A government bill approved in September 2026 would raise the fee and require a Bulgarian place of business; it is not law yet. The NRA review takes about 60–90 days; the whole project usually runs 2–3 months or more. A separate affiliate licensing regime applies from 1 August 2026. Land-based halls and casinos must also meet the 300 m distance rule by May 2027; see Bulgaria's 300 m rule vs Romania's municipal vetoes.
Bulgaria at a glance
- Regulator
- National Revenue Agency (NRA) — took over from the State Commission on Gambling in August 2020
- Primary law
- Gambling Act (Zakon za hazarta), in force 1 July 2012, as amended
- Online licenses
- Online betting · online casino games (online lotteries are a state monopoly since 2021)
- Term
- 5 or 10 years
- Time to license
- 2–3 months; NRA review 60–90 days, extendable by 30
- Eligible applicants
- Companies incorporated in Bulgaria, another EU/EEA state or Switzerland, in the legal forms the Act allows; direct and indirect ownership must respect the restrictions on entities registered in offshore jurisdictions (art. 8(2))
- Currency
- Euro since 1 January 2026; the Act still states amounts in BGN, converted at 1.95583
- Affiliates
- NRA affiliate license required since 1 August 2026
- Pending reform
- Government bill approved 23 September 2026, public consultation until 23 October 2026; not yet law
- Minimum age
- 18 (a pending bill would treat 18–20-year-olds as vulnerable)
Is Bulgaria the right license for you?
A good fit when
- Bulgaria is a target market and you can meet the capital and data-localization rules
- You already run EU-hosted infrastructure and can connect to NRA servers in real time
Look elsewhere when
- You want a low-cost license to serve several international markets — a Bulgarian license covers Bulgaria only
- Your acquisition model depends on broad advertising or unlicensed affiliates: 2024 rules confine advertising to narrow placements and affiliates need an NRA license since August 2026
- A company in your direct or indirect ownership is registered in an offshore jurisdiction covered by the Bulgarian restrictions
- You do not have the financial resources to meet the capital and investment requirements
Bulgaria license types
| License | Who needs it | Notes |
|---|---|---|
| Online betting games | Sports betting and other online betting operators | 20% variable fee on stakes less winnings, one-off BGN 400,000 state fee, RG contribution |
| Online casino games | Casino operators | No variable fee on GGR under the regime described; 10% corporate tax plus applicable fixed license fees |
| Online lotteries | The state-designated operator(s), under the applicable legal regime | Monopoly of the Bulgarian Sports Totalizator since February 2021 |
Bulgaria license costs and tax
| Charge | Amount | When | Basis |
|---|---|---|---|
| Minimum paid-up share capital (company resource, not a fee) | ≈ €766,938 | Before filing | BGN 1,500,000 |
| Mandatory post-license investment (not a fee) | ≈ €511,292 | Within 6 months of license | BGN 1,000,000; varies by license |
| Document review fee (online betting) | ≈ €10,226 | On filing | BGN 20,000 |
| Fixed state fee (online betting, lotto, bingo, keno) | ≈ €204,517 | One-off, not annual | BGN 400,000 (art. 30) |
| Variable component of the state fee (online betting) | 20% | Monthly | Applied to stakes received less winnings paid |
| Responsible-gambling contribution | ≈ €25,565 | Yearly by 31 March | BGN 50,000 |
Share capital and the mandatory investment are financial requirements separate from license fees; total resources needed should not be confused with sunk costs. The BGN 400,000 fixed fee is one-off (еднократна), not annual. The 25% betting rate widely reported for 2026 was never adopted. A government bill approved on 23 September 2026 would raise the variable fee (reports differ on the rate) and add a reported €100,000 monthly minimum for online operators; confirm the rates in force before you file.
Tax
- Online betting
- 20% of GGR (bets received minus winnings paid); the 25% proposed for 2026 fell with the withdrawn 2025 budget draft and is not in the 2026 budget adopted on 24 July 2026
- Online casino
- 10% corporate income tax plus fixed license-maintenance fee; no GGR fee
- Corporate income tax
- Flat 10%
- VAT
- Gambling services are VAT-exempt (no input-VAT credit)
- Player winnings
- Tax-free from a Bulgarian or EU/EEA-licensed operator; cash payouts capped at BGN 5,000
Legal framework
| Instrument | What it does for you |
|---|---|
| Gambling Act (2012), as amended | Licensing, fees, technical rules |
| 2020 amendment | Abolished the State Commission on Gambling; NRA took over |
| 2021 amendment | Online lotteries (except instant) made a state monopoly |
| 2024 amendments | Advertising restricted to narrow placements with mandatory warning |
| 2026 amendment (in force 1 August 2026) | NRA licensing of gambling affiliates; NRA can order payment blocking against unlicensed operators and affiliates |
| Draft amendment (approved by the government 23 September 2026) | Pending: higher variable fee, reported €100,000 monthly minimum for online operators, Bulgarian entity or place of business in Bulgaria (existing operators by 31 March 2027) |
Affiliate licensing in Bulgaria
From 1 August 2026 Bulgarian law has a separate licensing regime for affiliates that promote gambling. It carries a €6,000 annual fee and a variable component of 10% of performance-based affiliate commission, under the applicable conditions. Affiliates established outside Bulgaria must appoint a local representative, and promotion must concern operators holding the licenses Bulgarian law requires. The NRA can order payments to unlicensed operators and affiliates to be blocked.
Whether a license is needed depends on the actual activity, the contract structure and the remuneration model. See our comparison of the Bulgarian and Romanian affiliate licenses.
Proposed legislative changes for 2026–2027
At the date of the last review (13 October 2026) the variable component for online betting is 20%. Proposed changes could alter the rate, but should not be treated as applicable until they enter into force.
- A bill was approved by the government on 23 September 2026 for submission to Parliament and is in public consultation until 23 October 2026.
- Press reports say it would raise the variable component (reported rates differ), introduce a €100,000 monthly minimum for online operators and require a Bulgarian legal entity or place of business (by 31 March 2027 for existing operators).
- It would treat players aged 18–20 as vulnerable.
We will update this section after the consultation closes and Parliament votes.
Local substance and eligibility
- LLC or JSC with registered shares, seated in Bulgaria, the EU, EEA or Switzerland (the pending bill would require a Bulgarian entity or a place of business in Bulgaria)
- Direct and indirect ownership must respect the Bulgarian restrictions on unincorporated entities and companies registered in offshore jurisdictions, including through related parties; origin of funds must be proven (art. 8(2))
- BGN 1,500,000 (≈ €766,938) fully paid-up capital
- Authorized representative in Bulgaria for non-Bulgarian companies
- Central systems in the EU, connected to NRA servers in real time; betting data stored in Bulgaria
- Account with an EU bank operating in Bulgaria for deposits and payouts
- Vetted director, compliance officer, AML officer and IT officer
Entity types, capital, local agents, tax and timing: Bulgaria company formation.
How to get a Bulgaria license
- Weeks 1–2
Qualify the company
EU/EEA/Swiss company with BGN 1.5m paid-up capital and direct and indirect ownership that respects the offshore restrictions.
- Weeks 1–3
Representative and bank
Appoint the Bulgarian representative and open an EU-bank account in Bulgaria.
- Weeks 2–6
Platform and certification
EU central systems, NRA link, Bulgarian data storage; software approval and equipment certification.
- Week 6
File with the NRA
Pay the BGN 20,000 fee and submit the dossier.
- Weeks 6–18
NRA review
60–90 days, extendable by 30; appeals go to the Sofia Administrative Court.
- After grant
Fees, investment, go-live
Pay the one-off state fee, make the required investment within 6 months, integrate the Register of Vulnerable Persons, launch.
Document checklist
Corporate
- Company documents and registered shares
- Evidence of paid-up capital
- Representative appointment
- Direct and indirect ownership chart showing compliance with the offshore restrictions
People
- Fit-and-proper files for key persons
- Source of invested funds
Technical
- Software approval and certification
- NRA connection and data-storage evidence
Compliance
- AML policies
- Responsible-gambling tools and vulnerable-persons register integration
After the license
State fees
Monthly variable fee on GGR (betting) and the yearly responsible-gambling contribution.
Reporting
Real-time data to the NRA.
Advertising
Only permitted placements, with the statutory addiction warning.
Affiliates
Work only with NRA-licensed affiliates; the NRA can order payment blocking against unlicensed operators and affiliates.
Investment
Evidence the post-license investment within six months.
Regulatory watch
Track the September 2026 bill: higher fee, monthly minimum and a Bulgarian place of business (existing operators by 31 March 2027).
Bulgaria compared
| Bulgaria | Romania | Malta | Cyprus | Estonia | |
|---|---|---|---|---|---|
| Annual license fees | €25,565 responsible-gambling contribution (GGR share in the tax column) | €1,280,000 B2C · €45,500 B2B year one, then €35,000 | €25,000 + contribution (min €15,000) | €30,000 (1-year license) | No annual license fee |
| Tax on GGR | 20% GGR betting · 10% CIT casino | 30% GGR, min €480,000 | 15% / 10% on players in Malta | 15% of net betting revenue | 5.5% GGR (2026) |
| Time to license | 2–3 months | 6–9 months B2C · 2–3 months B2B | 4–6 months | 3–6 months | 6–12 months |
| Local substance | EU company, BG representative, BG data | B2C: RO entity or PE, mirror server · B2B: RO entity, or EU/EEA/Swiss entity with local representative | MT company, key functions, system audit | CY or registered foreign company, CY backup server, €550,000 guarantee | EE or EU company, €1m capital (games of chance) |
| Status | EU regulator | EU regulator | EU regulator | EU regulator, betting only | EU regulator |
All jurisdictions side by side, with filters: compare gambling license jurisdictions. In Romania, operators need a Class 1 (B2C) license and suppliers a Class 2 (B2B) license. How we run an application: gambling consulting services.
Written and reviewed by Alex Szilaghi
Founder of Szilaghi Consulting, licensing gambling businesses since 2004 across EU, UK, Canadian and offshore jurisdictions, based in Romania and working before ONJN on Class 1 and Class 2 files. We act as Romanian representative and local director for foreign ONJN licensees and file their monthly regulatory reports, so these guides reflect how the rules are applied in practice, not only how they read.
Last legal review . Current to the NRA framework as of the review date. General information, not legal advice.
Bulgaria gambling license — FAQs
How much does a Bulgarian gambling license cost?
You need BGN 1.5m (≈ €766,938) paid-up capital, a BGN 20,000 (≈ €10,226) review fee and, for online betting, a one-off BGN 400,000 (≈ €204,517) state fee plus a 20% variable fee on stakes less winnings and a yearly responsible-gambling contribution. A post-license investment of about BGN 1m is also required within six months.
Who regulates gambling in Bulgaria?
The National Revenue Agency, since the State Commission on Gambling was abolished in August 2020.
How long does it take?
About 2–3 months. The NRA review takes 60–90 days and can be extended by 30.
Can a non-Bulgarian company apply?
Today, yes, if seated in the EU, EEA or Switzerland, with an authorized representative in Bulgaria and an ownership structure that respects the offshore restrictions, directly or indirectly. A government bill approved on 23 September 2026 would require a Bulgarian entity or a foreign entity with a place of business in Bulgaria (existing operators by 31 March 2027); it is not law yet.
What is the betting tax in Bulgaria in 2026?
A 20% variable state fee on stakes less winnings for online betting. The rise to 25% from 1 January 2026, widely reported in 2025, fell with the withdrawn 2025 budget draft and is not in the 2026 budget adopted on 24 July 2026. A government bill approved on 23 September 2026 would raise the rate and, as reported, add a €100,000 monthly minimum for online operators; it is still in consultation. Online casino pays 10% corporate tax instead.
Do gambling affiliates need a license in Bulgaria?
Yes, since 1 August 2026. Performance-based affiliates (CPA, revenue share, hybrid) need an NRA license valid for 5 years: €6,000 a year plus a 10% levy on commission withheld by the operator. Foreign affiliates need a Bulgarian representative, and the NRA can block the sites and channels of unlicensed affiliates. See our comparison with Romania's Class 2 affiliate license.
Sources
Figures were checked against the regulator and legislation listed below on 13 October 2026. Fees, tax rates and restricted-market lists change; confirm with us before you commit capital.
Find out if Bulgaria fits before you pay a fee
We screen the ownership chain, check banking and payment fit for your markets, and price the full year-1 cost before anything is filed. Then we incorporate, prepare the dossier and handle the regulator through to go-live.
Book a Bulgaria license assessment