The bill to amend and supplement the Gambling Act, published yesterday on the public consultation portal, would broaden the advertising ban, introduce a minimum monthly fee for online operators and establish a new model for reporting and taxing revenue from casinos and gaming halls.

The proposed amendments to the Gambling Act provide for the termination of affiliate licences, a general advertising ban with explicit exceptions and new state fees. The government announced the package for public consultation on 23 September, with most provisions proposed to take effect on 1 January 2027.

The proposed changes include the following:

The affiliate regime introduced in August 2026 would be repealed, together with its specific requirements, the fee under Article 30a and related penalties. Existing licences for the organisation of activities promoting gambling games would be terminated with effect from 1 January 2027 if the draft is adopted in its current form.

The change accompanies a revised Article 10 covering advertising for gambling games, their operators, associated trademarks and distinctive signs, regardless of the form, method or place of dissemination. Exceptions include information necessary to organise and participate in games on an operator’s website and at licensed premises, the conduct and broadcast of Bulgarian Sports Totalizator draws and announcements of winnings, as well as branding at sports facilities.

Limited signage would also be permitted on the façades of gambling premises, covering up to 20% of the façade but no more than 50 square metres, with an addiction risk warning occupying at least 10% of the advertising area. The draft proposes a ban on illuminated panels and technical displays with dynamic, moving or changing content.

Sports sponsorship would remain permitted under specified conditions, including branding on equipment and facilities, but excluding products, materials and equipment intended for people under 18. Television and online broadcasts would not be permitted to digitally add a sponsor’s name or trademark beyond signage physically present at the venue. Sponsorship of events supporting culture, healthcare and education would also be permitted, as would identification of the sponsor on the websites of sponsored parties.

For lottery games and the types of betting listed in the legislation, excluding online betting, the proposed one-off state fee is €300,000. The variable component would be 21% from 2027 and 22% from 2028, calculated on the difference between stakes received and winnings paid, known as gross gaming revenue (GGR). For games charging participation fees and commissions, the percentage would apply to those receipts.

For online betting, the one-off fee is set at €400,000, with the same variable rates of 21% and 22%. Where the variable component is calculated on GGR, a minimum of €100,000 per operator per month would apply. For games charging participation fees and commissions, the assessment base would again be the fees and commissions received. The monthly minimum would not be payable for months in which the operator conducts no gambling activity.

Casinos and gaming machine operations would move to a variable fee of 20% of GGR from 1 January 2028. Monthly minimums would be €200 per machine or, as applicable, per individual gaming position, €4,500 per roulette or gaming table and €1,000 for other casino equipment. One-off casino fees would be €300,000 for a five-year licence and €600,000 for a ten-year licence. For gaming machines, they would range from €75,000 to €300,000 depending on licence duration and the population of the locality. Licences issued by 31 December 2026 would be exempt from the new one-off fees.

Operators would be able to direct funds from the variable fees for lottery games and betting, including online betting, to licensed Olympic sports federations and professional football clubs. The provision would allow operators not to remit 1% of the variable component for 2027 and 2% from 2028, provided that the amount is transferred for sponsorship, advertising or donations. Its use would have to be declared to the National Revenue Agency (NRA) by 31 January of the following year. Amounts spent on other purposes would have to be repaid to the state budget with statutory interest.

Online betting licences could be issued to domestic legal entities or foreign companies with a permanent establishment in Bulgaria. The permanent establishment would have to be registered in BULSTAT and used to record revenue and related expenses. Existing operators would have until 30 June 2027 to bring their activities into compliance with these requirements; otherwise, the draft provides for permanent licence revocation.

The central computer system and communications equipment for online operations would have to be located in Bulgaria. The option to locate them in another EU country, the European Economic Area or Switzerland would be removed. Player deposits would be added to the information transmitted to the NRA in real time.

Gaming halls and casinos would automatically submit data on stakes and winnings through an approved system. The deadline for connecting to the NRA is 30 June 2027, while the technical arrangements would have to be established by an ordinance by 31 March.

The package also introduces a rule governing remuneration charged by banks, payment institutions and electronic money institutions. Where the total fee or commission charged and received for accepting funds for gambling or paying out winnings exceeds 1.5% of the transaction value, the excess would be payable to the state budget. Declarations and payments would be due by the 15th day of the month following the month in which the remuneration was charged.

Retail betting outlets could be run by subcontractors that are sole traders or commercial companies meeting the statutory requirements. They would have an express obligation to prevent people listed in the register of vulnerable persons from participating in gambling. Breaches would attract fines of €2,500 to €10,000 or pecuniary penalties of €10,000 to €20,000.

Funds from annual social responsibility contributions would be divided equally between the Ministry of Youth and Sports, the Ministry of Health and the Ministry of Education and Science. The education ministry would receive funding for activities aimed at protecting young people from gambling and preventing gambling addiction.

The penalty framework would also be revised, with amounts denominated in euros. Operators breaching the advertising rules would face pecuniary penalties of €20,000 to €50,000. Those publishing, broadcasting or distributing prohibited advertising would face fines of €10,000 to €20,000 or pecuniary penalties of €20,000 to €50,000. The amounts would double for repeat offences.

For 2027, the draft also proposes changes to the existing tax amounts for gaming machines and casinos under the Corporate Income Tax Act. From 1 January 2028, that tax would be replaced by the new variable state fee. The final rules and implementation dates will depend on the public consultation and the subsequent legislative process.