Bulgaria Gambling Tax 2026: New Operator Fee Rules
The Bulgaria gambling tax 2026 reform is a draft amendment to the Gambling Act. It raises the online betting fee and sets a minimum monthly charge of 100,000 EUR per operator. The variable component climbs from 20 per cent to 21 per cent in 2027, then to 22 per cent from 2028. The National Revenue Agency collects the fee and supervises the sector. This article explains what the reform changes, how the 100,000 EUR floor works, and what foreign operators must register locally. It also sets out the timeline in the Ministry of Finance consultation.
Key facts
- Regulator: National Revenue Agency (NRA), which has supervised gambling since the State Commission on Gambling was dissolved in 2020
- Headline change: minimum monthly variable fee of 100,000 EUR per online operator, roughly 1.2 million EUR a year
- Rate path: variable component 20 per cent now, 21 per cent from 2027, 22 per cent from 2028
- Consultation: Ministry of Finance public consultation runs until 23 October 2026
- Scope: the fee applies to licensed online operators; it does not grant or replace a Bulgarian gaming licence
What the Bulgaria gambling tax 2026 reform changes
The draft bill changes how much a licensed online operator pays and sets a floor under that payment. The variable fee is charged on the difference between stakes received and winnings paid out. Under the proposal that rate rises in two steps, and no operator pays less than 100,000 EUR in any month. The fee still runs alongside the Bulgarian gaming licence issued through the Bulgaria online gaming licence regime. So it is a tax change, not a new route to market.
The reform also reaches beyond the headline fee. Land-based venues move to a model taxed on real financial results, verified against equipment data. Foreign operators must register their financial activity in Bulgaria. Responsible gambling contributions rise, with part of the extra revenue directed to sport and education. Prime Minister Rumen Radev presented the package as a way to consolidate the sector and increase budget revenue. The Ministry of Finance opened the draft for public consultation.
Because the bill is still in consultation, the reported figures vary. Some outlets cite the stepped path to 21 and 22 per cent, others a unified 23 per cent. Bulgaria’s 2026 budget had already moved the gross gaming revenue tax to 25 per cent for several verticals. So confirm the rate that applies to your licence against the Ministry of Finance draft before you model it.
The 100,000 EUR monthly minimum fee explained
The 100,000 EUR figure is a floor on the variable fee, not an extra charge on top of it. In practice, the NRA compares two numbers each month: the percentage fee on your net gaming revenue, and the 100,000 EUR minimum. You pay whichever is higher. If your 21 per cent share comes to 140,000 EUR, you pay 140,000 EUR. If it comes to 60,000 EUR, you still pay 100,000 EUR.
That floor works out at roughly 1.2 million EUR a year. Smaller operators and new market entrants feel it most, because their percentage fee is more likely to fall below the minimum in quiet months. Larger operators clear the floor on volume alone, so for them the stepped rate increase matters more than the minimum.
One mechanic is not settled in the draft. It does not state whether variable fees paid above the floor in strong months can offset months when revenue falls below it. Until the NRA publishes guidance, treat each month as a standalone charge and confirm any carry-forward treatment directly.
| Charge | Basis | Figure |
|---|---|---|
| Variable fee (2026) | Net gaming revenue | 20 per cent |
| Variable fee (2027) | Net gaming revenue | 21 per cent |
| Variable fee (2028) | Net gaming revenue | 22 per cent |
| Monthly minimum | Per online operator | 100,000 EUR |
| Annual floor | Per online operator | ~1.2 million EUR |
How the online gambling tax rate rises to 2028
The Bulgaria gambling tax 2026 rate path is staged so operators can plan. The variable component sits at 20 per cent for 2026, moves to 21 per cent from 2027, and reaches 22 per cent from 2028. The base stays the same throughout: the difference between the stakes an operator receives and the winnings it pays out.
What the draft does not spell out is the exact treatment of that base. Operators want to know whether free bets, bonus credit, and promotional play can be deducted before the fee is calculated. The current text does not confirm the point, so model your position on gross net gaming revenue first, then adjust if the NRA allows deductions. For the wider picture of what a licensed operator owes across taxes and fees, see our guide to gaming operator tax obligations.
What foreign operators must register in Bulgaria
The reform requires operators licensed from abroad to register their financial activity in Bulgaria and record revenue locally. The stated aim is that operators earning from Bulgarian players pay tax in Bulgaria and sit under NRA oversight. Foreign operators also face an NRA audit of that local financial activity.
The draft does not fix the exact corporate vehicle. It does not say whether a permanent establishment, a local subsidiary, or a fiscal representative satisfies the requirement. That choice affects your tax position, so settle it before you file. If you need a local entity, our team handles company incorporation in Bulgaria as part of the setup.
Double taxation is the second open question. Operators run from Malta, Cyprus, or Gibraltar will want to know how a new Bulgarian liability interacts with existing double taxation treaties. Because the answer depends on your group structure, book a consultation rather than assume the treaty position carries over. Foreign operators face a structural compliance deadline of 31 March 2027 under the current draft.
The full cost picture beyond the headline fee
The 100,000 EUR floor is the number that makes headlines, but it is not the full cost of operating under the new regime. The reform adds compliance and setup obligations that carry their own price. Budget for the technical work to connect systems to the NRA, the local registration and its ongoing administration, and higher responsible gambling contributions.
The draft raises responsible gambling contributions but does not publish the new rate or billing schedule. Advertising costs also shift, because the package restricts most gambling promotion. We cover that separately in our analysis of the Bulgaria gambling advertising ban. Affiliates face their own charge under the 2026 budget, set out in our guide to the gambling affiliate tax.
| Cost area | What it covers |
|---|---|
| Variable fee and minimum | Percentage of net gaming revenue or the 100,000 EUR floor |
| Local registration | Corporate setup and ongoing administration in Bulgaria |
| Technical integration | Real-time connection of systems to the NRA |
| Responsible gambling | Increased contribution, rate not yet published |
| Compliance and reporting | Ongoing audit readiness and NRA reporting |
NRA Reporting Under Bulgaria Gambling Tax 2026
The reform ties fee collection to live data. Gaming equipment must connect to the NRA and transmit information on deposits, wagers, and winnings automatically. For land-based venues, tax then follows real financial outcomes read from that equipment rather than declared figures. The draft sets a four-month window from adoption for equipment to make that connection.
For online operators, the practical effect is tighter reporting and less room between declared and actual revenue. So build audit readiness into your systems early. When the National Revenue Agency can see the numbers in real time, the monthly fee calculation, floor included, runs against data the agency already holds.
What the Bulgaria gambling tax 2026 changes do not cover
The reform is a tax and oversight package, not a licensing overhaul. It does not change who can apply for a Bulgarian gaming licence or the core eligibility criteria. It does not replace the licence itself, and paying the fee does not authorise an operator to accept Bulgarian players without one. For licence term and renewal, see our guide to Bulgaria gaming licence renewal.
Several administrative points also remain open. The draft does not publish statutory grounds for licence refusal, the responsible gambling contribution rate, or appeal procedures for disputed fees. It also does not grant market access beyond Bulgaria. A Bulgarian licence covers the Bulgarian market only, so operators targeting other states still need the relevant local licence there. The European Commission keeps a country-by-country view of online gambling in the EU.
What Bulgaria Gambling Tax 2026 Means for Operators
The Bulgaria gambling tax 2026 bill is in consultation until 23 October 2026, so figures can still move before the National Assembly votes. Use the window to model your position rather than wait for the final text. First, run your monthly variable fee against the 100,000 EUR floor to see which one you pay in a typical month. Then map the local registration requirement to your current group structure.
Foreign operators should start on the 31 March 2027 compliance deadline now, because incorporation and NRA registration take time. If you are unsure whether the reform changes your licence economics, our advisers assess your position against the draft and handle the licensing compliance work. Book a consultation with DD Consultus at contact@licencegaming.com or +356 99408536.
Frequently asked questions
What is the Bulgaria gambling tax in 2026?
For 2026 the online gambling tax keeps the 20 per cent variable component on net gaming revenue, the difference between stakes received and winnings paid. The draft reform then raises that rate and adds a 100,000 EUR monthly minimum from 2027. The National Revenue Agency collects it.
What is the 100,000 EUR minimum monthly fee?
It is a floor on the variable fee for online operators, worth about 1.2 million EUR a year. If your percentage fee for a month falls below 100,000 EUR, you pay the 100,000 EUR minimum instead. If it is higher, you pay the percentage.
Does the minimum fee replace the percentage fee or add to it?
It replaces it only when the percentage is lower. The NRA compares the two figures each month and charges whichever is higher, so the minimum never stacks on top of a larger percentage fee.
When does the higher gambling tax rate take effect?
Under the current draft the variable component rises to 21 per cent from 2027 and 22 per cent from 2028. Some reporting cites a unified 23 per cent figure instead, so confirm the rate against the Ministry of Finance consultation before you plan.
Do foreign operators have to register in Bulgaria?
Yes. Operators licensed from abroad must register their financial activity in Bulgaria, record revenue locally, and undergo an NRA audit. The draft sets a structural compliance deadline of 31 March 2027 but does not fix the exact corporate vehicle.
Who collects the gambling tax in Bulgaria?
The National Revenue Agency collects the fee and supervises the sector. It has held those powers since 2020, when the State Commission on Gambling was dissolved and its functions moved to the NRA.
Is the variable fee charged on gross or adjusted revenue?
The base is the difference between stakes received and winnings paid out. The draft does not confirm whether bonuses or promotional play can be deducted first. So model your position on gross net gaming revenue, then confirm any deductions with the NRA.
When will the Bulgaria gambling tax changes become law?
The Ministry of Finance consultation runs until 23 October 2026. After that the Cabinet approves the bill and the National Assembly considers it, with the 2027 rate applying if it passes as drafted.