Bulgaria Introduces Licence and Tax Rules for Affiliates
Bulgaria's affiliate licensing framework is now in full force, and companies that promote sports betting operators in the country must complete a declaration form issued by the Gambling Office of the National Revenue Agency (NRA) or risk having their payments blocked.
The form requires a detailed description of the affiliate's web pages, any mobile app offering services, and all connected social media, video and streaming platforms. Approvals can be granted for a one-off affiliation activity, affiliate operations for under five years, or a five-year affiliate licence.
The rules took effect on August 1, 2026, and were adopted alongside the approval of Bulgaria's 2026 National Budget. Affiliate marketing had not previously been addressed in the country's Gambling Act.
A Two-Part Annual Tax
Licensed affiliates now face a two-pronged tax: a fixed annual component of €6,000, plus a variable 10% tax on performance-linked commission, calculated against measurable results such as registered accounts and deposits made through their referrals.
Deputy Finance Minister Lyudmila Petkova said the Ministry of Finance was examining measures to move "40% of the gambling industry" out of the grey sector and into the taxable economy, a goal that included affiliate marketing.
Petkova said affiliates generate between BGN 450 million and BGN 500 million (£219 million) in commissions annually that had gone untaxed.
The Ministry of Finance expects the new affiliate tax to raise around €100 million (£85.6 million) in additional revenue for 2026, rising to €150 million in 2027.
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Blocking Orders for Unlicensed Affiliates
Affiliates operating without an active licence face blocking orders. The NRA can also instruct banks and other payment providers to block outgoing transactions to unlicensed affiliates, cutting off their commission payments at the source.
Companies that had active commercial partnerships in place on August 1 were given a transition period until August 15 to submit their licence applications.
Any affiliate based outside Bulgaria that wants to continue operating in the market must appoint an authorised representative with an active Bulgarian address, one with the legal right to enter contractual agreements and represent the company before state authorities.
What to Watch
Bulgaria's move follows a wider European pattern of regulators bringing affiliate marketing formally inside gambling law, rather than treating it as an unregulated adjunct to licensed operators.
With blocking orders now enforceable through the banking system, affiliates that ignore the declaration process risk losing their revenue stream rather than simply facing a fine.
The scale of the previously untaxed commission market, put at up to half a billion Bulgarian lev a year by the Deputy Finance Minister, suggests the NRA has a strong financial incentive to enforce the new licensing route quickly.
The affiliate rules sit alongside Bulgaria's existing operator licensing regime under the Gambling Act, overseen by the same NRA Gambling Office now processing affiliate declarations.
