Bulgaria is a fully regulated EU market where both online and land-based casinos, sports betting, poker, and bingo are licensable, while lotteries are reserved for the state-owned Bulgarian Sports Totalizator (BST). The National Revenue Agency (NRA) administers licensing, supervision, and enforcement under the Gambling Act of 2012, as subsequently amended.
Any EU/EEA/Swiss-registered company can apply to operate online gambling in Bulgaria, provided it meets the requirements of the Gambling Act, including capital, certification, and local representation obligations.
| Regulatory Authority | National Revenue Agency (NRA) |
| Key legislation | Gambling Act (2012) + Corporate Income Tax Act |
| Allowed activities | Among others:
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| Prohibited activities | Among others:
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| Taxation and fees |
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| Licence validity/duration | 1 year |
| Benefits of the market |
Single national regulator (NRA) and full online/land‑based framework under the Gambling Act. Operator eligibility extends to entities registered in the EU/EEA or Switzerland, easing market entry and group structuring.
Online casino and other online games are taxed under corporate income tax (CIT) This keeps effective rates competitive versus many EU peers. |
| SOFTSWISS products compliant |
|
| Key legislation | Gambling Act (2012) + Corporate Income Tax Act |
| Allowed activities | Among others:
|
| Prohibited activities | Among others:
|
| Taxation |
|