Taxation: 15% GGR + licence fees

Bulgaria's gambling taxation system is considered one of the most balanced and transparent in Eastern Europe. It ensures the competitiveness of the market for operators and guarantees stable budget revenues.

The main elements are a single tax of 15% on gross revenue (GGR) and licensing fees depending on the type of activity. Thanks to fiscal supervision by the National Revenue Agency (NRA), Bulgaria maintains a high level of tax discipline and confidence in the industry.

1) iGaming tax structure

The Gambling Act 2012, as amended in 2020, defines two key fiscal instruments:

1. Gross Gaming Revenue (GGR) - 15% of the difference between bets and winnings.

2. License fees - fixed or variable fees for the right to conduct business.

This model allows the state to receive income both from the turnover of operators and from the licenses themselves, providing a predictable fiscal flow.

2) 15% tax on GGR - the main fiscal instrument

Applies to all forms of gambling, including online and offline casinos, bookmakers, gambling halls, bingo and lotteries.

Calculated by the formula:

GGR = sum of all bets − sum of all payouts to players.
Tax is charged monthly, with mandatory reporting to the NRA.
All transactions are captured in real time through the NRA's centralized system, eliminating the possibility of revenue concealment.

Advantage: a single rate makes the market transparent and competitive, without hidden ratios and complex deductions.

3) License fees and annual fees

License type	Validity period	License fee	Additional conditions
Casino/Live Casino	up to 10 years	from €25,000/year	RNG audit, NRA reporting
Online gambling (betting, poker, casino)	up to 10 years	from €20,000/year	Server Certification and NRA Integration
Slot Machines/VLT	annually	charge for each piece of equipment	Registration and certification
Software and RNG Providers	5 years	from €10,000/year	RNG Audit, Security Control

Fees are charged upon receipt of the license and then annually upon its renewal.

4) Fiscal control and the role of the NRA

From 2020, all tax and licensing operations are administered by the National Revenue Agent (NRA).

NRA functions include:

real-time monitoring of all rates and payouts;
Reconciliation of tax returns to actual GGR data
audit of financial flows of operators and PSP;
automatic accrual of taxes and fees;
control of debts and penalties.

The result: the almost complete disappearance of the "gray segment" and the growth of confidence on the part of banks and investors.

5) Additional taxes and fees

In addition to the main tax on GGR, operators also pay:

Corporate income tax (10%) - for legal entities registered in Bulgaria.
Social contributions - to the employment fund and sports (part of the proceeds goes to the Bulgarian sports sweepstakes).
Local fees - depending on the region of location of land casinos and halls.

6) Tax reporting and automation

Monthly returns are filed electronically through the NRA system.

All data on rates and payments are automatically transferred to the fiscal base.

Payments are made in Bulgarian leva (BGN) through bank accounts in the EU.

Operators are required to conduct audited accounting and store financial data for at least 5 years.

7) Transparency and international compatibility

The Bulgarian tax model complies with the standards:

OECD and FATF - on transparency and prevention of money laundering;
EU Directive 2018/843 (5AMLD) — по AML и KYC;
GDPR - data protection;
EGBA Guidelines - according to the fiscal reporting of online gambling operators.

Thus, Bulgarian jurisdiction is recognized by international investors as "low-risk but regulated."

8) Responsible play and taxes for the good of society

A portion of GGR tax revenues and licences go to:

Sports and culture funds;
Responsible Gaming programs (training, help lines, campaigns against gambling addiction);
Regional budgets - to support tourism and infrastructure.

This provides a social balance between fiscal benefit and industry responsibility.

9) Comparison with neighboring countries

Country	GGR tax	Features
Bulgaria	15% + license fees	NRA fiscal control, single rate
Romania	16% (online )/25% (offline)	Vertical differentiation
Greece	35% GGR	High load but stable market
Serbia	15% GGR	Close model, lower income tax
Croatia	10–20% GGR	Progressive scale

The Bulgarian rate remains one of the most competitive in the region, while the system fully complies with European transparency standards.

10) Prospects to 2030

Digitalization of taxation: the introduction of automatic reconciliation of reporting and smart rate control.

Integration of crypto payments into fiscal reporting (within MiCA).

Tax revenue growth due to the expansion of the online sector and casino tourism.

Strengthening the ESG component: operator reports on social investments and RG practices.

Bulgaria's fiscal model is an example of the harmony between returns and control.

The 15% GGR tax provides sustainable revenue to the state without pressuring operators, and the NRA's licensing fees and digital oversight ensure market transparency and integrity.

Such a system allows Bulgaria to remain a financially stable, investment attractive and social responsible jurisdiction in the field of gambling, confidently holding the position of the leader of the iGaming region.