The Bulgaria gambling affiliate tax is a new two-part charge in the country’s 2026 state budget: a 6,000 EUR annual fee plus a 10 per cent levy on commission earned from promoting gambling. It arrives with a formal licensing regime for affiliates that work with regulated operators, and the National Revenue Agency (NRA) will supervise both. This guide sets out what the Bulgaria gambling affiliate tax changes, how the levy and the new licence work, what affiliates pay in total, where the measure sits in the wider 2026 gambling budget, and which parts of the framework are not yet settled.
Key takeaways
- Regulator: National Revenue Agency (NRA), Bulgaria’s gambling authority
- Affiliate charge: 6,000 EUR annual fee plus a 10 per cent levy on gambling promotion commission
- Expected impact: about 100 million EUR a year in extra tax across the wider gambling sector
- Status: part of the 2026 state budget, pending a final vote in the National Assembly
- Scope: applies to affiliates promoting gambling tied to Bulgaria’s regulated market; it does not authorise activity in other countries
What the Bulgaria gambling affiliate tax changes
For the first time, Bulgaria’s 2026 budget sets out a licensing and tax framework aimed directly at gambling affiliates. Until now, affiliates that drive traffic to licensed operators sat outside any dedicated registration or levy. The new plan changes that. Affiliates working with regulated operators would need a licence, and they would pay a two-part charge on the income they earn from gambling promotion.
The measure is mainly a revenue tool. Bulgaria’s budget projects a deficit of 5.7 per cent, or around 7.2 billion EUR. Planned income stands at 49.5 billion EUR, while spending stands at 56.8 billion EUR. To narrow that gap, policymakers turned to the gambling sector. As a result, the affiliate charge became one part of a larger package.
If you already hold or plan a Bulgaria gaming licence, the affiliate rules affect the partners in your acquisition chain rather than the operator licence itself.
The Council of Ministers of Bulgaria finalised the budget after the April 2026 snap election produced a government able to pass a full spending package. It now moves to the National Assembly for a final vote. Until that vote passes and the NRA publishes the detailed rules, the exact licensing criteria stay open.
How the affiliate levy and licence will work
The charge has two parts that run together. First, a licensed affiliate pays a fixed annual fee. Then, it pays a variable levy on the commission earned from measurable gambling promotion. Together, these two charges form the structure described in the budget.
| Element | What it is | Figure |
|---|---|---|
| Affiliate licence | Formal authorisation to work with regulated operators | Required before operating; criteria pending NRA rules |
| Fixed annual fee | Flat yearly charge for holding the licence | 6,000 EUR per year |
| Variable levy | Tax on commission from measurable gambling promotion | 10 per cent of that commission |
| Supervisor | Authority that registers and collects | National Revenue Agency (NRA) |
The Bulgaria gambling affiliate tax applies to commission rather than turnover. So, an affiliate’s bill scales with the revenue it earns from gambling promotion. A large affiliate with high commission income pays more through the 10 per cent levy than through the flat fee. For a smaller affiliate, the 6,000 EUR fixed fee is the larger share of the cost. In both cases, the licence comes first: the plan ties the ability to work with regulated operators to holding the authorisation.
What the Bulgaria gambling affiliate tax will cost in practice
The headline numbers are only the starting point. The 6,000 EUR fee and the 10 per cent levy are the direct charges. However, an affiliate that formalises its position in Bulgaria may carry other costs too. The budget documents do not break these down. So, treat the list below as the operating picture rather than a fixed schedule.
- Fixed annual licence fee of 6,000 EUR
- 10 per cent levy on commission from gambling promotion
- Registration and any corporate setup needed to hold the licence
- Accounting to track and report measurable promotional income
- Compliance and legal review to meet advertising and reporting rules
Officials expect the wider gambling package to raise about 100 million EUR a year in extra tax. However, that figure covers the sector as a whole, not affiliates alone. Also, the budget does not publish the model behind it. For affiliates, therefore, the practical effect is a shift from an unregulated cost base to a licensed one. If you run acquisition campaigns for regulated brands, the change moves affiliate work closer to the compliance footing that operators already carry. Our overview of iGaming affiliate marketing covers how that partner relationship is structured, and licensed operators can review their own obligations through our gaming licensing compliance support.
Where the affiliate charge sits in Bulgaria’s 2026 gambling budget
The Bulgaria gambling affiliate tax is one line in a broader tax change for gambling. From January 2026, Bulgaria raises the tax on gross gaming revenue for lotteries, raffles, toto, bingo, keno, and online gambling from 20 per cent to 25 per cent. The affiliate licence and levy then add a separate charge on the promotion layer that feeds those operators.
Read together, the two changes lift the tax take across the chain: the operator pays more on revenue, and the affiliate pays on the commission it earns for driving that revenue. For operators weighing the market, the higher headline rate does not remove the reasons many choose the jurisdiction, which we set out in our guide to why operators choose Bulgaria. It does change the cost model, so any 2026 plan should price in the 25 per cent rate and the affiliate charge from the start.
What the affiliate regime does not cover, and what is still pending
A Bulgarian affiliate licence would authorise promotion tied to Bulgaria’s regulated gambling market. However, it does not extend beyond that. It does not authorise gambling activity in other countries. Also, it does not replace the licences operators hold in the markets they serve. An affiliate promoting brands in several EU states looks at each market’s own advertising and licensing rules, because a Bulgarian authorisation speaks to Bulgaria. The European Commission keeps an overview of online gambling in the EU that shows how far these national regimes differ.
Several details stay open until the budget passes and the National Revenue Agency issues the rules. The published plan does not yet confirm the exact effective date, the licence application criteria, or the compliance deadlines for existing affiliates. It also does not set out what would cause an application to be refused or a licence to be withdrawn. For how Bulgarian gambling approvals tend to run in practice, our Bulgaria gaming licence timeline gives the closest current reference while the affiliate rules are finalised.
What operators and affiliates should do now
The framework is not final, so the first task is to track the National Assembly vote and the NRA’s follow-up rules. After that, the preparation is practical. Affiliates that promote regulated brands should map their Bulgarian income now, so the 10 per cent levy and the reporting it requires do not arrive as a surprise. Operators that run affiliate programmes should check which partners fall inside the new licence.
Operators already carry technical and compliance duties that affiliates are only now approaching, from server hosting rules in jurisdictions such as Kahnawà:ke, set out in our guide to server hosting requirements, to advertising limits at home. Bulgaria’s 2024 advertising law already restricts gambling promotion on television, radio, and in public areas, so affiliate campaigns there sit inside an existing rulebook. The areas that draw regulatory attention across markets tend to repeat:
- Promotion without the licence the new regime will require
- Income records that do not track measurable gambling commission clearly
- Advertising that breaches the 2024 restrictions on gambling promotion
- Ownership or payment structures that are hard to trace to identifiable parties
- Partnerships with operators that lack a valid authorisation
Preparation is the fix in each case. Therefore, affiliates should keep clean records, use a traceable structure, and follow local advertising rules. Together, these steps help keep an affiliate on the right side of the framework once it takes effect. For the contract and compliance side of operator to affiliate relationships, our gaming operator legal support guide sets out where the responsibility sits.
Frequently asked questions
What is the Bulgaria gambling affiliate tax?
It is a proposed two-part charge in Bulgaria’s 2026 state budget for affiliates that promote gambling. Licensed affiliates would pay a fixed annual fee of 6,000 EUR plus a 10 per cent levy on commission from measurable gambling promotion. The National Revenue Agency would supervise the regime.
How much will gambling affiliates pay in Bulgaria?
Affiliates face two charges. First, a flat 6,000 EUR annual fee to hold the licence. Second, a 10 per cent levy on the commission they earn from promoting gambling, so the total rises with the income an affiliate generates.
Do gambling affiliates need a licence in Bulgaria?
Under the 2026 budget plan, yes. Affiliates working with regulated operators would need a formal licence before operating. The exact application criteria are pending, as the National Revenue Agency has not yet published the detailed rules.
When do Bulgaria’s affiliate tax and licensing rules take effect?
The budget still needs a final vote in the National Assembly, and the effective date is not yet confirmed. The wider gross gaming revenue tax increase is set for January 2026. Affiliates should confirm the timing against the NRA’s guidance once the budget passes.
Which regulator oversees gambling affiliates in Bulgaria?
The National Revenue Agency (NRA) is Bulgaria’s gambling authority and would register and collect from licensed affiliates. It supervises operators and enforces the conditions attached to gambling licences. Detailed affiliate rules will follow the budget’s approval.
Does the 2026 budget change operator gambling tax in Bulgaria?
Yes. From January 2026, the tax on gross gaming revenue for lotteries, raffles, toto, bingo, keno, and online gambling rises from 20 per cent to 25 per cent. The affiliate charge is a separate measure that sits on top of this operator tax.
Does a Bulgarian affiliate licence allow promotion in other countries?
No. A Bulgarian affiliate licence relates to Bulgaria’s regulated gambling market. It does not authorise promotion or gambling activity in other jurisdictions, each of which sets its own advertising and licensing rules. An affiliate active across several markets addresses each one separately.
What should affiliates do to prepare for the new rules?
Start by tracking the National Assembly vote and the NRA’s follow-up guidance. Then map your Bulgarian gambling commission, tidy your income records, and review campaigns against the 2024 advertising restrictions. Clean records and a traceable structure make the licence application smoother once the framework is confirmed.