Bulgaria Gambling Reform 2026: Tax, Ads and NRA Rules

The Bulgaria gambling reform 2026 is a package of amendments to the Gambling Act, announced by Prime Minister Rumen Radev on 23 September 2026. It raises gambling taxes, connects all gaming equipment to the National Revenue Agency in real time, and restricts most gambling advertising. The proposal also requires foreign operators to hold a local Bulgarian presence. This article sets out what changes, what it will cost, the dates that matter, and what the reform does not yet settle. Every figure below comes from the published draft and official sources, and several details remain open until the National Assembly votes.

What the Bulgaria gambling reform 2026 changes

The Bulgaria gambling reform rewrites how the country taxes, monitors, and advertises gambling. It sits on top of the existing framework for the Bulgaria online gaming licence. So licensed operators keep their licences, but they face new fiscal and reporting duties. The National Revenue Agency remains the regulator and tax authority for the sector.

Radev presented the changes as a way to improve transparency, make taxation fairer, and reduce gambling addiction. The governing party holds 135 of the 240 seats in parliament, so it has the numbers to pass the bill. Because the draft is still in consultation, some rates and technical rules can change before adoption.

The market context explains the timing. Online wagers grew from BGN 55 billion in 2024 to about BGN 66 billion in 2025. The number of licensed operators also rose from 7 in 2019 to 26. Around 54,000 people have registered themselves as vulnerable to gambling.

The new tax and fee framework

The central fiscal change in the Bulgaria gambling reform raises the variable state fee. For Article 30 licences, the fee on the difference between stakes received and winnings paid out rises from 20% to 23%. That matches the rate applied to other gaming activities, so the reform creates a single fee level across the sector.

The draft also changes corporate taxation. Bulgaria would also abolish the separate gambling tax under the Corporate Income Tax Act. Instead, gambling profits would fall under the standard 10% corporate tax regime. That removes a route operators previously used to reduce their effective rate.

Land-based venues move from fixed per-machine and per-table fees to taxation on actual financial results. The draft sets monthly minimum contributions as a floor. The table below lists the headline figures in the current proposal.

These figures sit within the wider set of operator tax obligations that apply once a company runs a licensed gaming business. The affiliate side has its own charge, covered in the affiliate levy in the 2026 budget, which is separate from the operator fees here.

Real-time reporting to the National Revenue Agency

The Bulgaria gambling reform requires all gaming equipment to connect directly to the National Revenue Agency. Slot machines and other devices would transmit information on deposits, wagers, and winnings to the tax authority automatically. The aim is continuous oversight of turnover for tax and anti-money-laundering purposes.

Operators get four months from the adoption of the relevant regulations to comply. In practice, that window covers integration, testing, and any hardware changes needed to meet the NRA’s technical rules. Because the draft does not yet publish those technical specifications, operators cannot fully scope the work until the NRA releases them.

What the advertising restrictions cover

The draft proposes a near-total ban on gambling advertising from 1 January 2027. Print, internet, and illuminated casino signage lose their current allowances. Sports sponsorship stays permitted, so branding on team kits and inside sports facilities can continue. The state-run lottery keeps its exemption.

The draft also tightens physical signage. Outdoor advertising would be allowed only outside towns, villages, and resort areas. Maximum signage on a building drops from 20% of the facade and 50 square metres to 5% and no more than 10 square metres. Dynamic illuminated panels would also be banned. For the promotion rules in full, see Bulgaria’s gambling advertising rules, which this reform extends.

What the reform means for foreign operators

Bulgarian licences would be available only to Bulgarian legal entities or foreign companies with a registered place of business in Bulgaria. The EU leaves gambling regulation to member states, so Bulgaria sets its own market-access terms. Foreign operators that profit from the Bulgarian market must report their financial activity locally, pay tax in Bulgaria, and submit to NRA audits. Existing operators have until 31 March 2027 to meet the new requirements.

If you need a local vehicle, the first step is to register a Bulgarian company and align it with the NRA’s reporting duties. The draft does not state clearly whether offshore B2B suppliers, such as platform vendors and game studios, must also hold a local entity. So that point needs written confirmation from the NRA. The reform also reclassifies certain customs violations from administrative infringements to criminal offences.

What the Bulgaria gambling reform 2026 does not settle yet

Several parts of the Bulgaria gambling reform remain open, and operators should not budget around numbers that are not yet fixed. The government has said online taxes will rise “substantially.” But the draft in consultation confirms the 23% variable fee rather than a separate headline GGR percentage. So the exact online rate and any tiering still need confirmation once the bill is finalised.

The technical protocol for real-time NRA connection is not published, so hardware and software costs cannot be estimated yet. The draft gives a four-month compliance window after the regulations are adopted. Still, it sets no grace period for removing existing billboards or unwinding multi-year media contracts. That leaves a gap for operators with signed advertising deals. Where the draft is silent, confirm the position with the NRA in writing before you commit spend. If needed, get licensing compliance support to track the final text.

What operators should do now

The public consultation runs to 23 October 2026, so operators can still submit comments on the draft. First, model the fee change. Apply the 23% variable rate and the monthly minimum to your Bulgarian turnover, then check the effect on margins. After that, review your equipment against the coming NRA connection duty. Also confirm your corporate structure meets the local-presence rule before 31 March 2027.

The timeline below sets out the dates that matter. Because these are proposed dates, treat them as a planning baseline and check the final law once the National Assembly votes.

If you already hold or plan to apply for a Bulgarian licence, review the current Bulgaria gaming licence requirements against the draft. That shows which of your obligations change. Bulgaria is not the only EU market moving on promotion rules; Italy’s gambling advertising ban shows a comparable direction. When the right response depends on your setup, book a consultation with the DD Consultus advisory team rather than acting on a draft alone.

Frequently asked questions

What is the Bulgaria gambling reform 2026?

The Bulgaria gambling reform 2026 is a set of amendments to the Gambling Act announced on 23 September 2026. The package raises the variable state fee to 23% and requires real-time reporting of gaming equipment to the National Revenue Agency. It also restricts advertising and adds a local-presence rule for foreign operators. It is in public consultation until 23 October 2026.

How much will the gambling tax rise in Bulgaria?

For Article 30 licences, the variable state fee rises from 20% to 23% of the difference between stakes received and winnings paid out. The separate gambling tax under the Corporate Income Tax Act would be abolished, with profits taxed at the standard 10% corporate rate instead. Ministers have signalled further online increases, but the draft confirms the 23% fee.

When do the new Bulgaria gambling advertising rules take effect?

The draft sets 1 January 2027 as the start date for the advertising restrictions. Sports sponsorship stays permitted and the state lottery keeps its exemption. The date is proposed and can change before the National Assembly adopts the bill.

Do foreign operators need a Bulgarian company under the reform?

Yes. The draft limits Bulgarian licences to Bulgarian legal entities or foreign companies with a registered place of business in Bulgaria. Existing operators have until 31 March 2027 to comply. Whether offshore B2B suppliers must also hold a local entity is not yet clear in the draft.

What is real-time reporting to the National Revenue Agency?

All gaming equipment would connect directly to the NRA and transmit deposits, wagers, and winnings automatically. Operators get four months from the adoption of the regulations to comply. The NRA has not yet published the technical protocol for the connection.

Does the reform ban all gambling advertising in Bulgaria?

Close to it. Print, internet, and illuminated casino signage lose their allowances, and building signage is cut to 5% of a facade and 10 square metres. Sports sponsorship on team kits and in sports facilities remains the main permitted channel.

When will the Bulgaria gambling reform become law?

The consultation runs to 23 October 2026. After that, the cabinet must approve the final amendments before the National Assembly votes. No enactment date is fixed yet, so the proposed effective dates depend on that vote.

Does the reform affect the state lottery?

The state-run lottery keeps its advertising exemption under the draft. The tax and reporting changes target commercial operators. Confirm any specific treatment with the National Revenue Agency once the final text is published.