Bulgarian gambling reforms include new tax and fee framework, advertising restrictions and real-time monitoring
The proposed Bulgarian gambling reforms have been published in full as a public consultation gets underway.
Key takeaways:
- Bulgaria has launched a consultation on major gambling reforms that include a new tax model, stricter regulation, real-time monitoring and tighter controls on operators.
- Gambling businesses would face higher minimum tax contributions, with online operators required to pay at least €100,000 per month and land-based venues subject to fixed minimum charges per machine and table.
- Casinos, gaming halls and gambling equipment would be connected directly to the National Revenue Agency, allowing real-time reporting of betting, deposit and payout data.
- The proposals would introduce an almost complete advertising and sponsorship ban while increasing funding for education, health and youth programmes through larger responsible gambling contributions and tougher player protection measures.
Bulgaria.- Full details have been published of major amendments proposed to Bulgaria’s Gambling Act as a public consultation begins. The reforms would introduce a new tax framework, mandatory real-time monitoring of gambling activity, a near total advertising ban and increased funding for education, healthcare and youth programmes as part of a broader overhaul of the sector.
The proposals, presented by Prime Minister Rumen Radev and approved by the Council of Ministers will be subject to consultation until October 23. According to the explanatory memorandum, the reforms are designed to improve transparency, boost state revenues, strengthen supervision of operators and encourage consolidation within the market.
A key element of the package is the introduction of real-time monitoring for casinos and gaming halls. Under the proposed system, gambling operators would progressively transmit betting and payout data directly to the National Revenue Agency (NRA), reducing reliance on operator-submitted reports and giving regulators direct access to operational information.
The measures come against a backdrop of rapid growth in Bulgaria’s online gambling sector. NRA figures show that the volume of online wagers increased from BGN44bn in 2023 to BGN55bn in 2024 and BGN66bn (€33.75bn) in 2025, representing growth of around 50 per cent over two years. The number of licensed online betting operators has risen from seven in 2019 to 26.
Bulgarian gambling tax reforms with new minimum monthly contribution
The draft legislation would introduce a non-reducible monthly minimum contribution of €100,000 for the variable element of the state fee paid by every online gambling operator. The government said the measure would ensure each licensed operator makes a minimum fiscal contribution regardless of monthly financial performance.
A similar mechanism is proposed for land-based gambling businesses. Minimum monthly payments would be set at €200 for each slot machine or gaming position, €5,000 for every casino roulette table and €2,500 for other casino gaming equipment. The model would combine increased taxation rates with guaranteed minimum payments.
The government also plans to introduce a unified tax regime for slot machines and casino games. Under the proposal, the state fee would consist of a one-off licensing charge and a variable component equal to 23 per cent of the difference between stakes received and winnings paid out. The same 23 per cent rate would apply to licences issued under Article 30, paragraphs 3 and 4, where the variable fee currently stands at 20 per cent.
At the same time, the existing gambling tax on casino and slot machine activities under the Corporate Income Tax Act would be abolished, with profits instead becoming subject to Bulgaria’s standard corporate tax regime. Officials argue that the move would eliminate differences between market segments that currently create opportunities for tax arbitrage and tax evasion.
All gaming equipment would be required to connect directly to the NRA. Casino slot machines and other gambling devices would automatically transmit information on deposits, wagers and winnings to tax authorities, extending monitoring arrangements already used for online operators. Businesses would have four months from the adoption of the relevant regulations to comply.
Businesses involved in manufacturing, importing, distributing and servicing gambling equipment would have to pay a one-off licence fee ranging from €25,000 to €100,000 depending on the type and duration of the authorisation.
New rules for foreign gambling companies
Under the proposals, Bulgarian gambling licences would only be available to Bulgarian legal entities or foreign companies operating through a registered place of business in Bulgaria. Revenue and associated costs would have to be recorded through that Bulgarian operation. Existing operators would have until 31 March 2027 to meet the new requirements.
Radev said yesterday: “Anyone operating in the Bulgarian market and profiting from it must report here, pay taxes here and be subject to full control by the Bulgarian state.”
Advertising measures
Advertising restrictions would also be expanded significantly, with a ban on affiliates and almost total ban on most advertising and sponsorship activity. Outdoor gambling advertisements and sponsorship displays on billboards would only be allowed outside towns, villages, settlement areas, resort complexes and national resorts.
Operators would be limited to a maximum of 25 advertising structures, including those used by related parties. Signage rules for gambling venues would also be tightened. Rather than functioning as advertising displays, facades would be restricted to identifying the nature of the premises through wording such as “Gaming Hall”, “Casino” or “Betting Shop” alongside the operator’s registered trademark.
The maximum permitted area for signage would be cut from 20 per cent of a building facade and 50 square metres to 5 per cent and no more than 10 square metres. Illuminated dynamic display panels would also be prohibited. The measures would come into effect from January 1, 2027.
Responsible gambling contributions
The reforms would also alter how responsible gambling contributions are allocated. Annual contributions would be denominated in euros while retaining their current numerical values, effectively doubling the amount of funding available. Instead of being shared solely between sport and healthcare, funds would be divided equally among the Ministry of Youth and Sports, the Ministry of Health, and the Ministry of Education and Science.
The education ministry’s allocation would be specifically earmarked for programmes aimed at preventing gambling addiction and protecting young people from gambling-related harm, supported by a dedicated financing and monitoring framework.
According to NRA data, almost 54,000 people have voluntarily placed themselves on the register of individuals vulnerable to gambling. The register is not limited to people diagnosed with addiction, but can also be used by those who believe they are at risk of developing gambling-related problems.
The proposed amendments would place an explicit obligation on employees at betting outlets to prevent registered individuals from gambling. Online operators found allowing registered persons to participate would face fines of between €10,000 and €20,000 for each breach. Managers of gambling venues could be fined between €2,500 and €10,000, while businesses could face financial penalties ranging from €10,000 to €20,000.
As for enforcement penalties, the bill would convert financial thresholds throughout the Gambling Act into euro-denominated amounts. In most cases, previous lev penalties would be multiplied by between 0.80 and 0.85 before being expressed in euros. The government estimates that, after accounting for inflation and industry growth, the change would result in penalties that are effectively around 1.6 times higher than current levels, with tougher sanctions reserved for offences involving minors, vulnerable individuals and other protected groups.
