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Generic Tax Name Tax on lotteries, gambling and betting
Tax name in the national language Данъци върху хазарта
Tax name in English Taxes on gambling activity
Member State BG-Bulgaria
Tax in force since 1998/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Promulgated, State Gazette No. 105/22.12.2006, effective 1.01.2007, amended and supplemented, SG No. 52/29.06.2007, effective 1.11.2007, supplemented, SG No. 108/19.12.2007, effective 1.01.2007, amended and supplemented, SG No. 110/21.12.2007, effective 1.01.2008, SG No. 69/5.08.2008, effective 1.01.2009, SG No. 106/12.12.2008, effective 1.01.2009, SG No. 32/28.04.2009, effective 1.01.2010, amended, SG No. 35/12.05.2009, effective 12.05.2009, amended and supplemented, SG No. 95/1.12.2009, effective 1.01.2010, SG No. 94/30.11.2010, effective 1.01.2011, SG No. 19/8.03.2011, effective 8.03.2011, supplemented, SG No. 31/15.04.2011, SG No. 35/3.05.2011, effective 3.05.2011, amended, SG No. 51/5.07.2011, SG No. 77/4.10.2011, amended and supplemented, SG No. 99/16.12.2011, effective 1.01.2012, SG No. 40/29.05.2012, effective 1.07.2012, SG No. 94/30.11.2012, effective 1.01.2013, supplemented, SG No. 15/15.02.2013, effective 1.01.2013, SG No. 16/19.02.2013, amended and supplemented, SG No. 23/8.03.2013, effective 8.03.2013, SG No. 68/2.08.2013, effective 1.01.2014, supplemented, SG No. 91/18.10.2013, effective 1.07.2013, amended and supplemented, SG No. 100/19.11.2013, effective 1.01.2014, SG No. 109/20.12.2013, effective 1.01.2014, SG No. 1/3.01.2014, effective 1.01.2014, amendments in SG No. 105/19.12.2014, SG No. 107/24.12.2014, SG No. 12/13.02.2015, SG No. 22/24.03.2015

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Republic of Bulgaria.

 
Taxpayers

For tax on gambling activity of games where the bet consists in the charge for telephone or another electronic communication service taxable persons are the organizers of games of chance where the bet consists in the charge for a telephone or another electronic communication service.

For tax on gambling activity of games on gambling machines and games at gambling casino taxable persons are the organisers of these games.

 
Tax object and basis of assessment

For tax on gambling activity of games where the bet consists in the charge for telephone or another electronic communication service the taxable amount for assessment is the increase in the charge for the telephone or another electronic communication service.

 

For gambling activity of games on gambling machines and games at gambling casino the tax is assessed in respect of the devices entered in the certificate of granted licence, according to the Gambling Act, as follows:

  • gambling machines at a gambling hall, respectively each player's place at such machines;
  • gambling tables and gambling machines at a gambling casino, respectively each player's place at such tables and machines.
 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

For gambling activity of games where the bet consists in the charge for telephone or another electronic communication service the tax rate is 15 per cent.

 

For gambling activity of games on gambling machines and games at gambling casino the amount of the tax is as follows:

  • in respect of a gambling machine at a gambling hall and a gambling casino, respectively, each player's place at such a machine: BGN 500 per quarter;
  • in respect of a roulette at a casino per gambling table: BGN 22,000 per quarter for each gambling table;
  • in respect of any other gambling equipment at a casino: BGN 5,000 per quarter for each gambling equipment;
 
Tax due date

The tax on gambling activity of games where the bet consists in the charge for telephone or another electronic communication services shall be withheld and remitted by the operator of the telephone or another electronic communication service on or before the 10th day of the month next succeeding the month of conduct of the games.

The tax on gambling activity of games on gambling machines and games at gambling casino shall be remitted within the time limits for declaring of the said tax, i.e. on or before the 15th day of the month next succeeding the quarter.

 
Tax collector

National Revenue Agency.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214fa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 55.30 EUR 0.13
2011 61.60 EUR 0.15
2010 62.20 EUR 0.17
2009 54.70 EUR 0.15
2008 55.30 EUR 0.15
2007 55.90 EUR 0.17
2006 32.20 EUR 0.12
2005 17.60 EUR 0.07
2004 15.90 EUR 0.08
2003 12.10 EUR 0.07
2002 12.10 EUR 0.07
2001 12.30 EUR 0.08
2000 11.10 EUR 0.08

Comments