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Is Gambling Legal in Bulgaria?

Regulated
All forms of gambling, including online, are legal and regulated under a comprehensive framework. Licensing is mandatory and overseen by the National Revenue Agency.
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    Key Information Highlights Legislation Timeline Requirements Sources

    Key Information

    Last Update 2025
    Regulatory Authority National Revenue Agency (NRA)
    License Cost Varies

    Regulation by Activity Type

    Casinos Regulated
    Online Casinos Regulated
    Betting Regulated
    Online Betting Regulated
    Lotteries Regulated
    Poker Regulated

    Highlights

    • All forms of gambling, including online casinos, sports betting, poker, and bingo, are legal and regulated in Bulgaria.
    • The Bulgarian Gambling Act of 2012, amended several times, is the primary legislative framework for gambling regulation.
    • The National Revenue Agency (NRA) is the central authority responsible for licensing and supervising all gambling activities.
    • Private operators from the EU, EEA, and Switzerland can obtain Bulgarian gambling licenses under equal conditions as local firms.
    • Operators must pass strict licensing checks, including financial stability, technical capability, and fair play compliance.
    • As of March 2025, the minimum self-exclusion period for gamblers is one year, enforced through a national register managed by the NRA.
    • Online lotteries, except raffles, bingo, and Keno, are state-run and not available to private operators.
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      Legislation

      Primary Legislation

      The main law governing gambling activities in Bulgaria is the Gambling Act of 2012, which provides the comprehensive legal framework for all forms of gambling, including land-based and online gambling such as casino games, sports betting, poker, bingo, and lotteries. The Gambling Act has been amended several times to address new regulatory needs and to strengthen consumer protection, including significant updates regarding online gambling and player self-exclusion systems. The Act sets out the rules for organizing, operating, and supervising gambling activities, and defines the types of permissible games, the obligations of operators, and the mechanisms for player protection and responsible gambling.

      Regulatory Authority

      The primary regulatory authority responsible for the oversight and enforcement of gambling legislation in Bulgaria is the National Revenue Agency (NRA). The NRA is empowered to supervise all gambling operations, ensure compliance with the Gambling Act, and implement regulatory measures related to player protection, such as the national self-exclusion register. The NRA’s responsibilities include:
      • Supervising and monitoring all gambling activities to ensure compliance with the Gambling Act
      • Enforcing regulations related to responsible gambling and player protection
      • Maintaining and administering the national self-exclusion register
      • Investigating and sanctioning violations of gambling laws and regulations
      • Issuing and overseeing compliance with secondary regulations and technical standards for gambling operations

      License Types

      Types of Gambling Licenses in Bulgaria

      • Land-based Casino License: Required for operating physical casinos offering table games and slot machines.
      • Land-based Gaming Hall License: For establishments with slot machines and other gaming devices, excluding table games.
      • Online Gambling License: Covers online casino games, sports betting, poker, bingo, and raffles. Each product (casino, sportsbook, poker, etc.) requires a separate license.
      • Betting License: For both land-based and online sports betting operations.
      • Bingo and Keno License: For operators offering these games, both in physical venues and online.
      • Lottery License: Only the state can operate online lotteries, except for raffles, bingo, and keno, which may be licensed to private operators.

      Application Process

      • Applications must be submitted to the Bulgarian National Revenue Agency (NRA), the authority responsible for gambling regulation.
      • Applicants must provide detailed documentation, including:
        • Proof of company registration and good standing
        • Evidence of financial stability and sufficient capital
        • Detailed business plan and operational procedures
        • Technical documentation for gambling systems and software, including certification from an approved testing laboratory
        • Criminal record certificates for key personnel and shareholders
        • Proof of no outstanding tax liabilities
      • For online gambling, a demonstration of secure, fair, and transparent gaming systems is mandatory, including player protection and anti-money laundering measures.
      • Applications are reviewed by the NRA, which may request additional information or clarification during the process.

      Duration, Renewal, and Eligibility

      • Licenses are typically granted for a period of five years.
      • Renewal applications must be submitted before the license expires, demonstrating continued compliance with all regulatory requirements.
      • Eligibility is open to Bulgarian, EU, EEA, and Swiss companies, provided they meet all legal and financial criteria.
      • Applicants and key persons must have a clean criminal record and no history of involvement in illegal gambling activities.

      Licensing Costs and Financial Requirements

      • Application Fees: A non-refundable application fee is required for each license type. The amount varies depending on the activity but is generally several thousand Bulgarian leva.
      • Annual License Fees: Operators must pay an annual fee for each license held. The fee amount depends on the type of gambling activity and the scale of operations.
      • Financial Guarantees: Applicants must provide a financial guarantee or deposit, the amount of which is determined by the NRA based on the type and scope of the gambling activity.
      • Technical Certification Costs: Operators are responsible for the costs of certifying their gaming systems and software through accredited testing laboratories.

      Key Requirements for Obtaining and Maintaining a License

      • Demonstration of adequate financial resources and stable funding sources.
      • Implementation of robust anti-money laundering (AML) and responsible gambling measures, including participation in the national self-exclusion register.
      • Use of certified gaming equipment and software that meets technical and fairness standards.
      • Transparent ownership structure, with disclosure of all beneficial owners and key personnel.
      • Regular reporting to the NRA, including financial statements and operational data.
      • Compliance with ongoing regulatory inspections and audits by the NRA.
      • Immediate notification to the NRA of any significant changes in ownership, management, or operations.

      Summary Table: Bulgarian Gambling Licensing System

      License Type Duration Application Fee Annual Fee Financial Guarantee Eligible Applicants
      Land-based Casino 5 years Several thousand BGN Depends on size/turnover Required BG/EU/EEA/Swiss companies
      Gaming Hall 5 years Several thousand BGN Depends on size/turnover Required BG/EU/EEA/Swiss companies
      Online Casino 5 years Several thousand BGN Depends on activity Required BG/EU/EEA/Swiss companies
      Online Sports Betting 5 years Several thousand BGN Depends on activity Required BG/EU/EEA/Swiss companies
      Bingo/Keno 5 years Several thousand BGN Depends on activity Required BG/EU/EEA/Swiss companies
      The Bulgarian gambling licensing system is comprehensive, with clear procedures, financial requirements, and strict eligibility criteria. Operators must maintain high standards of compliance and transparency to retain their licenses.

      Gambling Tax

      Tax Rates for Gambling Operators in Bulgaria

      Type of Gambling Operation Tax Rate Tax Base Notes
      Online Gambling (Casino, Betting) 10% flat Corporate Income Tax (CIT) on profits Subject to standard CIT, not alternative gambling tax
      Land-Based Casinos Fixed sum per machine/seat Per gaming device or seat Amount varies by device type (e.g., slot, roulette)
      Gambling via Telecommunications (Phone, SMS, etc.) 15% Increase in service price due to gambling Alternative tax applies only to this segment
      Other Land-Based Gambling (e.g., sports betting, lotto) 10% flat Corporate Income Tax (CIT) on profits Exempt from alternative tax; standard CIT applies

      Basis for Taxation

      • Online gambling operators are taxed on their net profits, under the standard corporate income tax regime (10%).
      • Land-based casinos pay a fixed sum per gaming machine or seat, rather than a percentage of turnover or GGR.
      • Gambling organized via telecommunications is taxed at 15% on the incremental price due to the gambling element.
      • Other land-based gambling activities (such as sports betting and lotteries) are subject to the 10% corporate income tax on profits.

      Tax Reporting and Payment Requirements

      • Gambling operators must file corporate income tax returns annually, declaring profits and calculating the 10% CIT where applicable.
      • For land-based casinos, operators must report the number and type of gaming devices or seats, and pay the fixed tax accordingly, typically on a periodic basis (monthly or quarterly, as determined by the tax authority).
      • Operators offering gambling via telecommunications must calculate and remit the 15% alternative tax based on the price difference attributable to the gambling activity.
      • All gambling operators are required to maintain detailed records of bets, winnings, and device usage to support tax calculations and facilitate audits by the National Revenue Agency.

      Tax Incentives, Exemptions, and Special Provisions

      • Online gambling and most land-based gambling activities (such as sports betting, lotteries, and related games) are exempt from the alternative gambling tax and are instead subject to the standard 10% corporate income tax.
      • No special tax incentives or exemptions are provided for gambling operators beyond the above-mentioned exemptions from the alternative tax.
      • There are no reduced rates or special deductions for gambling operators under the current system.
      • Proposals for 2025 include raising the alternative gambling tax rate from 15% to 20%, but as of the latest available information, this has not yet been enacted and remains under discussion for the 2025 budget.

      Prohibited Individuals

      Age Restrictions and Identification Requirements

      • The minimum legal age for participation in any form of gambling in Bulgaria is 18 years old.
      • Operators are required to verify the age and identity of all players before granting access to gambling activities, both online and in land-based venues.
      • Identification checks must be performed using official documents, and operators must ensure that no minors are allowed to participate.

      Prohibited Activities and Game Restrictions

      • Online lotteries, except for raffles, bingo, Keno, and their variations, are restricted and may only be operated by the state; private operators are not permitted to offer these games online.
      • Operators must not offer any gambling activities that are not explicitly authorized under Bulgarian law.
      • Unlicensed gambling operations, including unapproved games or platforms, are strictly prohibited.

      Advertising and Marketing Limitations

      • Gambling advertising must not target minors or vulnerable groups, and must not depict gambling as a solution to financial or personal problems.
      • Advertisements are prohibited from being misleading or suggesting guaranteed winnings.
      • Marketing communications must include clear information about the risks of gambling and promote responsible gambling practices.
      • There are restrictions on the placement of gambling advertisements, particularly near schools, playgrounds, and other locations frequented by minors.
      • Operators must ensure that all advertising complies with content and placement restrictions set by the regulatory authority.

      Responsible Gambling Requirements and Player Protection Measures

      • All licensed operators are required to provide tools for players to set deposit, loss, and session limits.
      • Operators must offer self-exclusion options, allowing players to voluntarily ban themselves from gambling activities.
      • The minimum self-exclusion period is one year, and once registered, individuals cannot revoke their exclusion until the period expires.
      • Operators are obligated to consult the national self-exclusion register and deny access to self-excluded individuals.
      • Information about problem gambling and available support services must be clearly displayed on operator websites and premises.
      • Operators must monitor player behavior and intervene in cases of suspected problem gambling or excessive play.
      • From January 2025, additional measures must be implemented to limit behaviors that endanger consumers’ health and finances.

      Geographic and Location Restrictions

      • Land-based gambling venues must not be located within a specified distance of schools, kindergartens, or other educational institutions.
      • Operators must comply with local zoning laws and restrictions regarding the placement of gambling establishments.
      • Online gambling services must be accessible only to players physically located within Bulgaria or other approved jurisdictions.
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        Timeline

        Year/Date Event
        1993 Initial regulation of gambling activities begins with the adoption of the first Gambling Act in Bulgaria.
        1999 Significant amendments to the Gambling Act introduce stricter controls and licensing requirements for gambling operators.
        2012 A new Gambling Act is enacted, establishing a comprehensive regulatory framework for both land-based and online gambling. The National Revenue Agency (NRA) is designated as the main regulatory authority.
        2013 Online gambling is formally legalized and regulated, allowing private operators to apply for licenses to offer online betting and gaming services in Bulgaria.
        2020 The State Gambling Commission is dissolved, and all regulatory functions are transferred to the National Revenue Agency (NRA).
        2021 Amendments to the Gambling Act restrict online lottery operations, granting the state exclusive rights to organize most online lottery games.
        2024 Major regulatory changes are announced, including enhanced consumer protection measures and requirements for online operators to implement responsible gambling tools by January 2025.
        2025 The minimum self-exclusion period for gamblers is extended from 30 days to one year, reflecting a stronger focus on player protection.

        Requirements

        Software Certification and Technical Standards

        • All gambling software used by operators must undergo rigorous inspection and certification to ensure compliance with Bulgarian technical standards for fairness, integrity, and security.
        • Software must be tested and certified by approved independent testing laboratories recognized by the Bulgarian National Revenue Agency (NRA).
        • Operators are required to implement systems that guarantee the random generation of game outcomes and prevent manipulation or fraud.
        • Technical systems must ensure the integrity and transparency of all gambling activities, including real-time monitoring and reporting to the NRA.
        • Operators must maintain robust systems for the secure transmission and storage of data, with encryption protocols in place to protect sensitive information.

        Data Protection, Privacy Measures, and Server Location

        • Operators must comply with Bulgarian and EU data protection laws, including the General Data Protection Regulation (GDPR), ensuring the confidentiality and security of all personal and financial data.
        • All servers hosting gambling operations and player data must be located within Bulgaria or another EU/EEA country, subject to approval by the NRA.
        • Operators must implement technical and organizational measures to prevent unauthorized access, data breaches, and ensure the secure processing of all player information.
        • Data retention policies must be clearly defined, with records stored securely and accessible for regulatory inspection as required.

        Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures

        • Operators are required to implement robust AML programs, including transaction monitoring, risk assessment, and reporting of suspicious activities to the relevant authorities.
        • Comprehensive KYC procedures must be in place, requiring verification of player identity, age, and source of funds before allowing participation in gambling activities.
        • Operators must use secure and reliable methods for identity verification, including document checks and electronic verification systems.
        • Ongoing monitoring of player activity is mandatory to detect and prevent money laundering, fraud, and other illicit activities.

        Financial Reporting, Auditing Standards, and Record-Keeping

        • Operators must maintain accurate and detailed records of all gambling transactions, player accounts, and financial operations.
        • Regular financial reports must be submitted to the NRA in the prescribed format, ensuring transparency and regulatory oversight.
        • Independent audits of financial statements and operational systems are required on a periodic basis, with reports submitted to the NRA for review.
        • All records must be securely stored and readily accessible for inspection by regulatory authorities for a minimum period as stipulated by law.

        Technical Implementation Requirements for Responsible Gambling Tools

        • Operators must integrate technical systems that enable players to set deposit, loss, and time limits on their gambling activities.
        • Mandatory self-exclusion functionality must be implemented, allowing players to exclude themselves from gambling for a minimum period of one year, in line with the latest regulatory requirements.
        • Operators are required to consult the national self-exclusion register in real-time and deny access to self-excluded individuals.
        • Responsible gambling information, tools, and support resources must be easily accessible on all gambling platforms.
        • Systems must generate automated alerts and interventions if risky gambling behavior is detected, and operators must report breaches to the NRA.

        Sources

        Primary Regulatory Authorities

        Legislation Resources

        Contact Information

        • National Revenue Agency (NRA) – Gambling Activities Address: 52 Dondukov Blvd., 1000 Sofia, Bulgaria Phone: +359 2 9859 6801 Email: infocenter@nra.bg
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          Important Information Notice

          Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.

          Last updated: 21 April 2025