Gambling laws in Bulgaria

Yes.

The Gambling Act, promulgated in State Gazette Issue 26 of 30 March 2012, as amended and supplemented (the “Gambling Act”). 

Yes.

Online gambling/betting services are regulated under the Gambling Act.  

Yes.

The National Revenue Agency. 

Website: www.nra.bg 

Yes.

Specific statutory restrictions and requirements apply to gambling advertising in Bulgaria. Major changes in the gambling advertising legal regime were introduced in 2024, which impacted advertising spend and the visibility of gambling brands.

No.

However, one of the requirements for organisers of gambling games is to have their registered seat in Bulgaria, another EU member state, a member state of the EEA, or the Swiss Confederation.   

Yes.

Organisers of trading games in the private sector can generally only be registered trading companies. Sole traders are only allowed to organise activities related to the production, import, distribution and servicing of gaming equipment. Not-for-profit legal entities in the public interest can only organise one-time raffles for charity purposes.    

There are additional restrictions in the following cases: (i) a licence for organising gambling games in a gaming casino can be issued to a limited liability company or a joint stock company with registered shares, with a fully paid-up capital of a minimum value of BGN 1,500,000 or the BGN equivalent in another currency, and for online betting games, with a fully paid-up capital of a minimum value of BGN 1,500,000 or the BGN equivalent in another currency, as well as to the State; (ii) a licence for organising lottery games, except for raffles, bingo and their variations, may be issued only to the State; (iii) a licence for organising games with slot machines may be issued only to a limited liability company or a joint stock company with a fully paid-up capital of at least BGN 750,000 or the BGN equivalent in another currency.

Yes. 

Generally, yes. As of 2025, Bulgaria has an effective foreign direct investment screening regime applicable to investments in sectors listed in Article 4 (1) of Regulation (EU) 2019/452 (critical infrastructure, technologies, energy, data, defence, etc.)

Further, foreign persons (except for those which are citizens of, or registered in, another EU member state, a member state of the EEA or the Swiss Confederation) can participate in companies organising gambling games where these companies, directly or through companies controlled by them, fulfil at least one of the following conditions: (i) they organise gambling games in a gaming casino in a hotel with a rating of four stars and above, where the hotel is owned by the company or the controlled company; (ii) they have also invested in organising other activities in Bulgaria, amounts of at least the BGN equivalent of EUR 10,000,000 and to have secured at least 500 jobs. 

Yes.

Requirements apply to organisers of certain types of gambling games: (i) organisers of gambling games in a gaming casino must have a fully paid-up capital of a minimum value of BGN 1,500,000 or the BGN equivalent in another currency; (ii) organisers of online betting games must have a fully paid-up capital of a minimum value of BGN 1,500,000 or the BGN equivalent in another currency; (iii) organisers of gambling games with slot machines must have a fully paid-up capital of at least BGN 750,000 or the BGN equivalent in another currency.

Yes. 

Yes.

Licensed companies must submit documents to the National Revenue Agency evidencing the minimum investments made, the amount of which depends on the type of licence received, within six months after receiving the licence. 

Yes. 

Yes.

Yes.

No.

Games of an entertaining or sporting nature, which require dexterity, knowledge and skill from the participants, and which do not rely primarily on chance, are not considered to be gambling. 

No.

Card games that include the making of а wager fall under the regime for licensing gambling games in a casino. 

Yes.

Yes.

Lottery games include traditional lotteries, raffles, numerical lotteries, and instant lotteries. Licences for organising lottery games, except for raffles, bingo and their varieties, may be issued only to the State. 

No.

Entertainment machines do not require gambling licensing. Entertainment machines are defined as technical devices for recreation and entertainment, the demonstration of dexterity and skills, and those for knowledge-based purposes. Entertainment machines can give a prize in the form of an additional game, as well as a tangible prize of insignificant value.  

In contrast, slot machines are subject to specific licensing.  

No.

The organising of a gambling game nevertheless requires a licence.   

The duration of the licence for organising gambling games can be five or ten years.   

Generally, up to two and a half months with options for a 30-day extension.  

No. 

Yes.

Please see section 2 above. Further requirements may apply. 

Yes.

The Bulgarian Measures Against Money Laundering Act (“MAMLA”) implements the requirements of the European Union AML directives. Licensed organisers of gambling games are obliged entities under the AML Act and as such they must comply with all measures under the MAMLA Act.

Yes.       

The common requirements under the AML and the data protection legislation effective in Bulgaria apply.  

Yes.         

The common requirements of the General Data Protection Regulation (Regulation (EU) 2016/679) and the Bulgarian Data Protection Act apply. 

In addition, for online betting, the storage of all data related to the provision of gambling services (including the registration and identification of participants, bets placed, and winnings paid out) should take place in Bulgaria.  

Yes.        

The same territorial scope applies as per the GDPR.   

Yes.        

Bulgarian Personal Data Protection Commission.

Website: www.cpdp.bg

Yes.

General requirements under the Bulgarian legislation apply.

The controls generally concern crossing a border with cash, anti-money laundering and terrorism financing regulations.

There is a notification regime under the Bulgarian Currency Act (the “CA”) which concerns crossing a border with cash. In particular, cash transfers of EUR 10,000 or more (or their equivalent in another currency) to or from countries outside the EU must be declared to the customs authorities. Cash transfers of EUR 10,000 and more (or their equivalent in another currency) to or from EU member states must be declared to the customs authorities if they request so. 

In principle, the notification system applies to each border crossing.

The payment of any gain in cash is permitted up to BGN 5,000 (approx. EUR 2,500). If the amount of the gain is higher, the payment must be made via bank transfer. 

Under the Bulgarian Gambling Act, only limited gambling advertising is admissible, as follows:

1. on outdoor billboards located at least 300 metres from educational institutions, community cultural centres, playgrounds, schools, student hostels and facilities providing social services to children and young people;
2. on the facade of a gambling games site, advertising the activities of the site operator, where the total area of the advertisements and signs must not exceed 20% of the facade and 50 sq. m.;
3. on sports equipment, sports facilities, sports halls, stadiums and swimming pools; on materials or products belonging to sports federations, clubs, associations and organisations; except on sports equipment, materials or products intended for use by minors.

At least 10% of the advertising area in items 1, 2 and 3 (except for sports equipment) must by occupied by the text: "Gambling poses a risk of developing addiction".

Advertisements under items 1 and 2 may contain:

1. the names, types and varieties of gambling games;
2. the organiser’s registered trademark.

Advertisements on sport events under item 3 may also contain the name of organiser’s company.

Yes.   

The amendments to the Gambling Act in 2024 led to significant changes in the gambling advertising legal regime. While previous versions of the law allowed gambling advertising under certain restrictions, the current regime explicitly prohibits gambling games advertising:

• in radio and TV programmes, except for gambling activities run by the State;
• in public places, including building facades;
• in printed works and electronic media, including websites;
• on state and municipally owned property, with certain exceptions;
• on outdoor advertising facilities, with certain restrictions.

As per § 1, p. 23 of the Gambling Act, gambling game advertising is defined as any form of information disseminated by any means which directly invites users to participate in gambling games. This includes creating the impression that users will solve their personal or financial problems or achieve financial prosperity by participating in the game, or inviting citizens to participate in the game with the promise of big winnings. Gambling game advertising also includes any form of commercial message, announcement, recommendation or action that uses the name or trademark of a gambling game organiser, as well as the name or trademark of a gambling game organiser on products and goods.

The following is also prohibited under the Gambling Act:

1. targeting minors (persons under 18) and persons under total or partial judicial disability;
2. sending unsolicited electronic messages containing gambling information to an unlimited number of persons.

Yes.         

Yes.          

Yes.        

Gambling games’ organisers are obliged to make annual contributions for socially responsible behaviour for each issued licence in the following amounts:

1. for online betting, ca. EUR 30,000;
2. for games in a casino, ca. EUR 10,000;
3. for all other gambling games, ca. EUR 5,000.

Yes.         

Radio and television broadcasters, video-on-demand platforms and video-sharing platforms are obliged to comply with the National Ethical Rules for Advertising and Commercial Communication, including the specific provisions of the Ethical Standards for Advertising and Commercial Communication of Gambling.

Yes.        

Online casino: 10% standard corporate tax flat. 

Off-line casinos: a fixed tax per machine/seat/slot in specific games (roulette, slot machines, etc). 

Fixed tax to maintain the gambling licence: either a one-off tax or an annual tax—different rates apply depending on the term of the license and the type of gambling.

Gambling activities on games betting through the price of telephone or other telecommunication service at 15% flat on the mark-up of the telecommunication service price.

Sports/events betting, lotto, bingo, keno and similar games: a one-off fee of BGN 300,000 (ca. EUR 150,000) and a variable part of 20% on the difference between the value of the bets received and the winnings paid, and for games for which participation fees and commissions are collected, 20% on the value of the fees and commissions received.

Commissions on organising gambling tournaments (e.g. poker): 20% on the commissions collected.

If the above gambling activities are on-line, the charges are:

• BGN 400,000 (ca. EUR 200,000) per annum plus 20% on the positive difference between the bets made by participants and profits paid for sports/events betting, lotto, bingo, keno and similar;
• 20% on commissions collected for on organising gambling tournaments and events (e.g. poker).

Specific State fees apply under the Gambling Act on providing a gambling licence for specific gambling activities. The fees vary according to the gambling activity and duration of the licence. 

Yes.

The general regime related to dividends, return of capital, and loan payments. 

Yes.

Depending on the type of payment. 

Yes.        

Depending on the local presence, a permanent establishment may be created. 

Yes.

Tax and gambling fees are due depending on the specific licensed activities.