Bulgaria starts licensing gambling affiliates, with new taxes, blocking orders, and a 1 August 2026 deadline

Bulgaria has put a new licensing regime in place for gambling affiliates, and the practical point for PSPs is simple: no license, no business. The rules also give the National Revenue Agency (NRA) powers to push blocking orders through banks and other payment providers.

1. From 1 August 2026, affiliate companies tied to the gaming sector in Bulgaria must hold a license to operate in the country. Applications are filed through a declaration with the Gambling Office of the National Revenue Agency (NRA, by its Bulgarian acronym).
2. To get licensed, affiliates must complete a declaration form that requires a detailed description of their websites, mobile apps used for promotional services, linked social media profiles, and any video or streaming platforms connected to the activity. Bulgaria offers three authorization types: a license for a one-off affiliate activity, another for operations lasting less than five years, and a third valid for five full years.
3. The regime entered into force on 1 August 2026. Companies that already had active commercial agreements on that date were given a transition period until 15 August to submit their applications.
4. The rules were approved together with Bulgaria’s 2026 National Budget. Before approval, Deputy Finance Minister Luydmila Petkova said the Finance Ministry was evaluating measures to reform the Gambling Act and move around 40% of the industry, including affiliates, from the informal economy into the formal, taxed economy.
5. Petkova said affiliates generate between $249 million and $276 million a year in commissions, income that had not been taxed in Bulgaria until now. The new framework creates a dual tax: an annual fixed component of about $6,500 and a variable 10% tax on performance-linked commissions, calculated using measurable results such as registered accounts and user deposits. The Finance Ministry expects the new rules to bring in about $108 million in additional revenue during 2026 and $162 million in 2027.

For payment companies, the enforcement angle matters as much as the tax bill. The NRA will issue blocking orders against affiliates operating without a valid license in Bulgaria, and it can instruct banks and other payment providers to block outbound transfers to unauthorised affiliates. In other words: if an affiliate is still pushing operators without the registration Bulgaria now requires, the payment rails are part of the compliance perimeter.