What you will learn
- The legal framework for online gambling in Bulgaria and who the regulator is
- Which types of online gambling games can be licensed
- Who is eligible to apply and the capital requirements
- The full procedure and timelines for licensing through the NRA
- All state and licensing fees (with up-to-date figures for 2026)
- Taxation after the GGR rate was increased from 20% to 25%
- AML obligations under the Bulgarian AML Act, KYC and responsible gambling
- Penalties for unlicensed activity and how the “blacklist” works
Legal framework and regulator
Online gambling in Bulgaria is governed primarily by the Gambling Act, promulgated in State Gazette No. 26 of 27 March 2025 (current version). The act sets out the permitted types of games, requirements for operators, licensing procedure and grounds for revocation. The legal framework is supplemented by:
- Tariff for the fees under the Gambling Act — setting state fees for different types of activity
- Ordinance of the Ministry of Finance — technical requirements for gaming software, communication systems and servers
- Measures Against Money Laundering Act (ZMIP / AML Act) — AML obligations applicable to all gambling operators
- Corporate Income Tax Act — governing GGR tax and corporate income tax
Regulator: the National Revenue Agency (NRA)
Since 2020, the competent authority for licensing and supervising gambling activity in Bulgaria is the National Revenue Agency (NRA). The previous State Commission on Gambling was abolished and its functions transferred to the NRA. This concentrates both tax and regulatory powers in a single institution, which simplifies communication for licensed operators.
The NRA issues licenses, carries out ongoing supervision and maintains both a public register of licensed operators and a blacklist of unlicensed websites, access to which is blocked by Bulgarian internet service providers.
Types of online gambling games
The Gambling Act allows licensing of the following main categories of online gambling:
| Type | Description |
|---|---|
| Online sports betting | Fixed-odds wagering on sporting events — football, tennis, basketball, eSports and others |
| Online casino | Slot games, roulette, blackjack, baccarat, casino poker and live dealer games |
| Online poker | Peer-to-peer card games — cash games and tournaments |
| Lotteries and numerical games | Lotteries, toto, keno, instant (scratch) games |
| Bingo | Online bingo in various formats |
Each type requires a separate license and a separate technical certification of the gaming software. An operator wishing to offer both sports betting and online casino simultaneously must obtain two licenses.
Who can apply
The Gambling Act allows applications from commercial companies registered in:
- The Republic of Bulgaria
- Another EU Member State
- A European Economic Area (EEA) state
- The Swiss Confederation
Foreign applicants (outside Bulgaria) must appoint an authorised representative in Bulgaria — a natural or legal person responsible for communication with the NRA, legal representation and compliance with AML obligations.
Additional requirements for applicants:
- Proven legal source of funds of the shareholders and the ultimate beneficial owner (UBO)
- Clean criminal record of directors, owners and key personnel
- A genuinely functioning company with office and technical infrastructure (not a “mailbox” entity)
- Sufficient qualified personnel — at minimum an operations manager, AML officer and technical lead
For more on incorporating a Bulgarian company, see our guide to company registration in Bulgaria.
Financial requirements
Online gambling licensing in Bulgaria is capital-intensive. The statutory thresholds are among the highest in the EU and are designed to filter serious operators:
| Requirement | Amount (BGN) | ~EUR |
|---|---|---|
| Minimum paid-in share capital | BGN 1,500,000 | ~EUR 767,000 |
| Investments in infrastructure and equipment | BGN 2,500,000 | ~EUR 1,278,000 |
| Working capital for game operations | BGN 1,000,000 | ~EUR 511,000 |
| Post-licensing investment (6 months) | BGN 1,000,000 | ~EUR 511,000 |
Important: The minimum paid-in capital of BGN 1,500,000 must be actually transferred to the company’s bank account before the application is submitted. Infrastructure investments (servers, software, office, security) must be documented through invoices, contracts and bank records.
Within 6 months after obtaining the license, the operator must make an additional investment of BGN 1,000,000 to upgrade the activity — marketing, service launch, certification of additional games and integration with payment providers.
In practice, the total financial exposure for successful licensing and launch of an online casino in Bulgaria ranges between EUR 3,500,000 and EUR 5,000,000 for the first 12 months.
Licensing procedure
The process for obtaining a license from the NRA goes through the following stages:
- Incorporation of a Bulgarian company (or appointment of an authorised representative in Bulgaria if the applicant is based in another EU/EEA state)
- Document preparation — a business plan for at least 3 years, source of funds, audited financial statements of the shareholders, technical specifications of the gaming platform, AML and responsible gambling policies
- Submission of the application to the NRA together with the full set of documents and proof of paid-in capital
- Payment of the one-off state fee for the license of BGN 400,000 (~EUR 204,517)
- Technical inspection by the NRA — review of servers, gaming software, monitoring and security systems; certification by an accredited laboratory
- NRA decision within 60 to 90 days of submitting a complete application
- Certification of gaming software — each game must be approved and entered in the register
- Connection to the NRA monitoring system — mandatory technical integration giving the regulator real-time access to transaction and wager data
Practical advice for operators is to plan for at least 6 to 9 months from the start of preparation to effective launch of operations.
State and licensing fees
The Tariff for the fees under the Gambling Act sets the following main payments to the state budget:
| Fee | Amount | ~EUR |
|---|---|---|
| One-off license issuance fee | BGN 400,000 | ~EUR 204,517 |
| Annual fee for socially significant causes (online betting) | BGN 50,000 | ~EUR 25,565 |
| Fee per game (numerical lotteries, sports betting, random-event wagering) | BGN 20,000 | ~EUR 10,226 |
The one-off fee of BGN 400,000 is paid upon submitting the application and is non-refundable if the license is refused. This makes thorough legal preparation essential — the probability of approval must be maximised before the first payment is made.
The annual fee for socially significant causes (BGN 50,000) is paid each year by online betting operators and is earmarked for sports, culture and addiction-prevention measures.
Taxation (2026)
The tax burden on gambling operators saw a significant change on 1 January 2026. The main tax on gross gaming revenue (GGR) was increased from 20% to 25% — applying to lotteries, raffles, toto, bingo, keno and all forms of online gambling.
| Tax | 2026 rate | Comment |
|---|---|---|
| GGR tax | 25% | Increased from 20% effective 01.01.2026 |
| Corporate income tax on profit | 10% | Standard CIT rate |
| Dividend tax (distribution to shareholders) | 5% | Final withholding tax |
| Tax on player winnings | 0% | Exempt for individuals |
GGR is defined as the total amount wagered minus winnings paid out to players. The tax is calculated and paid monthly — before corporate income tax is computed. This means GGR tax is an operating expense that reduces taxable profit for corporate tax purposes.
Combined effective burden: after 25% GGR + 10% CIT on net profit + 5% dividend tax, the effective burden on distributed profits can exceed 35–40% depending on operating margin. This places Bulgaria in the higher band of EU gambling taxation, although still below rates in countries such as Germany, France or Poland.
For broader context on corporate taxation see Corporate Tax in Bulgaria.
AML obligations under the AML Act
Under the Bulgarian Measures Against Money Laundering Act, gambling operators are obliged entities and face the full scope of AML obligations, on a par with banks and payment institutions. Core requirements include:
- Customer identification (KYC) — mandatory identity verification on player registration; ID document, proof of address, checks against sanctions lists
- Enhanced due diligence threshold — for transactions above EUR 2,000 (or equivalent) for a single or linked operations
- Suspicious activity reporting to the Financial Intelligence Directorate of the State Agency for National Security (SANS)
- Internal AML policies — written rules, risk assessment, internal control procedures
- Designated AML Officer — mandatory for every operator; reports directly to management
- Staff training — annual mandatory training for all employees with access to customer data
- Record retention of 5 years after the end of the customer relationship
- Real-time transaction monitoring using automated rules for anomaly detection
For more information see AML in gambling and AML training.
Responsible gambling — mandatory measures
The Gambling Act imposes strict requirements on operators to protect players and prevent addiction:
- Visible addiction warning on every page of the website, including the homepage, registration page and deposit page
- Link to counselling and treatment — help line for gambling addiction and referrals to specialised organisations
- Self-exclusion option — the player must be able to self-exclude temporarily (24 hours, 7 days, 1 month) or permanently
- Central self-exclusion registry — operators must check the registry and refuse registration to excluded individuals
- Deposit limits — daily, weekly and monthly limits set by the player; mandatory reminders
- Reality checks — periodic in-session messages showing time spent and net wins/losses
- Age verification (18+) — mandatory at registration; any play by a minor is sanctionable
- Dedicated bank account for player funds — segregated from the operator’s operating funds, to protect players in insolvency
- Prohibition on crediting players — the operator may not extend credit or offer bonuses structured as loans
Penalties for unlicensed activity
The Gambling Act provides strict measures against operators that offer gambling services to the Bulgarian market without an NRA license:
- Administrative fines up to BGN 1,000,000 (~EUR 511,000) for carrying out unlicensed gambling activity
- Suspension or revocation of the license for systematic breaches of its conditions
- Criminal liability for systematic violations — managers and beneficial owners can bear personal liability
- NRA blacklist — public register of unlicensed websites, regularly updated
- ISP blocking — Bulgarian internet providers are required to block access to blacklisted sites
- Payment blocking — banks and payment institutions are required to reject transactions to and from unlicensed operators
The practical effect of these measures is that attempting to operate in the Bulgarian market without a license is technically and commercially unsustainable — ISP-level blocking combined with payment blocking makes reaching Bulgarian players effectively impossible.
License duration and renewal
An online gambling license in Bulgaria is issued for a term of 5 years. At the end of the term, the operator may apply for renewal, which follows a simplified procedure — provided there have been no material breaches during the term and the financial and technical requirements continue to be met.
On renewal, the NRA reviews:
- The operator’s financial condition (audited statements for the past 5 years)
- Compliance with AML obligations and absence of material sanctions
- The technical currency of the gaming platform
- Fulfilment of responsible gambling obligations
Operators planning a long-term presence in Bulgaria should view the license as a strategic investment with a 10+ year horizon, taking into account both renewals and continuous investment in compliance and technology.
Frequently asked questions
Since 2020 the competent authority has been the National Revenue Agency (NRA), following the abolition of the State Commission on Gambling and the transfer of its functions to the NRA. The agency issues licenses, supervises operators and maintains a public register of licensed operators as well as a blacklist of unlicensed websites.
The minimum paid-in capital is BGN 1,500,000 (~EUR 767,000). Additional requirements include investments in infrastructure (BGN 2,500,000), working capital (BGN 1,000,000) and a mandatory post-licensing investment of BGN 1,000,000 within 6 months.
The one-off state fee for license issuance is BGN 400,000 (~EUR 204,517). It is paid on submission of the application and is non-refundable if the license is refused. Additional fees include an annual fee for socially significant causes (BGN 50,000) and fees per individual game (BGN 20,000).
From 1 January 2026, the tax on gross gaming revenue (GGR) is 25% — up from 20%. This applies to lotteries, raffles, toto, bingo, keno and all forms of online gambling.
The NRA reviews a complete application within 60 to 90 days. In practice the whole process — preparation of documents, incorporation, capital contribution, obtaining the license and connecting to the monitoring system — takes approximately 6 to 9 months.
Yes. The act allows applications from commercial companies registered in Bulgaria, another EU Member State, the EEA or the Swiss Confederation. Foreign applicants must appoint an authorised representative in Bulgaria to handle communication with the NRA and AML compliance.
Operators are obliged entities under the AML Act: KYC at registration, reporting of suspicious transactions to SANS, appointment of an AML officer, written internal rules, annual training and 5-year record retention after the end of the customer relationship. The enhanced due diligence threshold is EUR 2,000 for single or linked operations.
Planning to license online gambling in Bulgaria?
Our team provides end-to-end support to international operators — from structuring and incorporation, through document preparation and representation before the NRA, to AML compliance, responsible gambling and ongoing legal support.