Bulgaria proposes new gambling law amendments and tax changes

The Bulgarian government has proposed a new draft law to amend the Gambling Act, scheduled to take effect on January 1, 2027. The proposed changes aim to tighten controls and protect public interest, but critics argue the measures could lead to business failures in the legal sector and benefit illegal offshore operators.

A major point of contention is the restructuring of taxation for the land-based sector. The draft proposes replacing the existing tax model with a hybrid system featuring a 20% variable tax on Gross Gaming Revenue (GGR). Additionally, the proposal introduces high unconditional monthly minimum thresholds: at least 200 euros per slot machine, 4,500 euros for roulette tables, and 1,000 euros for other equipment.

Furthermore, the draft includes significant one-time licensing fees, reaching up to 600,000 euros for casinos and 300,000 euros for slot machines in cities with populations exceeding 500,000. Critics suggest these measures incorrectly apply an online gambling model to physical, local businesses that face significantly higher overhead costs.