Tax: What is the tax take?

Minimum paid-in capital to obtain online gambling licence: is BGN 1.5M Slot machine licensees face a minimum capital requirement of BGN 1 million Land based casino licensees need at least BGN 1.5 million (about €767,000). ## Application fees A one-off application fee of BGN 40,000 (B2C) or BGN 10,000 (B2B). ## Ongoing fees Annual fees in relation to socially responsible causes amounting to BGN 50,000 for online betting operators and BGN 5,000 from all other (except for online betting and casino games) gambling games operators. For new online sports betting licensees (post January 2024) the license fee has risen from BGN100,000 to BGN400,000. ## Any required minimum guarantee Not applicable. Overall fee level: high. Lottery: Fees apply for the examination of documents (ranging from BGN 2,000 to BGN 35,000), the issuance of licences (between BGN 5,000 and BGN 35,000) and the amending of licences (between BGN 100 and BGN 2,000). Under Article 26(4) of the Gambling Act 2012, licences can be awarded for five- or ten-year periods, the latter “where the investments proven in advance ... exceed”: BGN 1M for numerical lottery games such as bingo and keno. BGN 1M for raffles and instant lottery games. BGN 10m for traditional lottery games, numerical lottery games such as lotto. Software/B2B: Fees for production, distribution, and service of gaming equipment are set at BGN 20,000. These fees are collected for each individual licence. ## TAXES ## Licence taxes Starting January 2026, Bulgaria raised the lotteries, raffles, toto, bingo, keno and online gambling tax on gross gaming revenue from the previous 20% to 25%. ## Sales taxes Not applicable ## Corporate taxes Only relevant to operators incorporated in Bulgaria with a current rate of 10%