Licence fees: What do the licences cost?

Bulgaria's current online gambling operator levy is reported at 25 percent of gross gaming revenue as of 1 January 2026. The draft Act amending the Gambling Act, notified to the European Commission on 2 October 2026 (TRIS 2026/0536/BG), proposes raising this online levy to 21 percent in 2027 and 22 percent in 2028, introducing a EUR 100,000 monthly minimum per operator, and adding one-time state licence fees ranging from EUR 25,000 to EUR 100,000 for certain licence categories. These changes are draft-stage only, still within the public consultation that closes 23 October 2026, and have not yet been placed before the National Assembly. For cost-planning purposes, an operator should treat the 25 percent GGR figure as the operative rate and the proposed 21/22 percent schedule, monthly minimum, and new licence fees as a material but unconfirmed future cost trajectory.

The gross gaming revenue tax on online gambling operators in Bulgaria rose to 25%, from 20%, effective 1 January 2026, a change corroborated across multiple press sources and treated as confirmed. A subsequent proposal in July 2026 to raise the online-operator tax further was rejected by the Ministry of Finance. A newer draft, opened for consultation around 24 September 2026, proposes a different cost mechanism: a minimum monthly tax contribution of at least EUR 100,000 for online operators, alongside fixed minimum charges per machine or table for land-based venues. This minimum-contribution proposal remains unconfirmed and at consultation stage. Taken together, the confirmed 25% GGR rate is the operative cost baseline today, while the minimum-contribution mechanism represents a further cost escalation that has not yet been enacted and should be tracked as a distinct, separately-timed risk.

Bulgaria's gross gaming revenue tax stands at 25%, having been raised from 20% earlier in 2026. A further tax increase was proposed and rejected by the National Assembly in July 2026, but the same increase has been re-proposed in the Ministry of Finance's 23 September 2026 draft law, so operators should not treat the July rejection as settling the matter. Layered on top of the GGR tax, the new affiliate-licensing regime introduced a fixed EUR 6,000 annual fee for affiliate approval plus a 10% withholding on performance-based commission, which the licensed operator must remit before paying the affiliate. The combined effect for an operator running an affiliate-driven acquisition programme is a materially higher and more administratively complex cost base than earlier in 2026, with a credible near-term risk of further increases if the September draft law is enacted.

The new gambling_affiliate_licence carries an annual state fee of EUR 6,000, payable to remain in the regime, alongside a 10 percent withholding on performance-linked commission that the operator remits directly to the NRA on the affiliate's behalf. Where commission is found to have been concealed, this withholding rate doubles to 20 percent, materially raising the cost of any non-transparent commission arrangement. Together, the fee and withholding structure represent a new and non-trivial cost layer for affiliate businesses that previously operated without a licensing fee or a withholding mechanism at all. The fee figure derives from commercial-law commentary while the doubling penalty is independently corroborated by trade-press reporting, giving the overall cost picture Confirmed confidence at the claim level despite resting on T3-tier sourcing.

The cost-to-operate picture rose on two fronts this cycle. The gross gaming revenue tax applicable to lotteries, raffles, toto, bingo, keno and online gambling increased from 20 percent to 25 percent effective 1 January 2026, while slot and casino segments continue under fixed per-machine and per-table levies; this figure is rated Uncertain, resting on a single trade-press source with no direct State Gazette retrieval completed this cycle, though the underlying tax instrument itself is rated DURABLE. Separately, the new gambling_affiliate_licence introduces a recurring EUR 6,000 annual fee for any performance-based affiliate relationship. Together, the tax increase and the new licence fee raise the effective cost of operating in Bulgaria for both operators and their affiliate networks this cycle.