Final tax for the organizers of gambling games
1. Gambling activity related to lotto, sports betting and horse/dog races betting, random events betting and betting related to knowledge of facts (quizzes with bets), except for online betting:
The organisers of the abovementioned gambling games are exempt from corporate tax based on Art. 176a of the Corporate Income Tax Act (CITA).
2. Online-organised gambling activity related to lotto, sports betting and horse/dog races betting, random events betting and betting related to knowledge of facts (quizzes with bets), except for online betting:
The organisers of the abovementioned gambling games are taxed with corporate tax following the general procedure of the Corporate Income Tax Act (see Corporate tax on annual tax profit).
3. Gambling activity from lotteries, raffles and Bingo and Keno lotteries of numbers, except for online betting:
The organisers of the abovementioned gambling games are taxed with corporate tax following the general procedure of the Corporate Income Tax Act (see Corporate tax on annual tax profit).
4. Online-organised gambling activity from lotteries, raffles and Bingo and Keno lotteries of numbers:
The organisers of the abovementioned gambling games are taxed with corporate tax following the general procedure of the Corporate Income Tax Act (see Corporate tax on annual tax profit).
5. Gambling activity from games in which the bet for participation is the price of telephone service or other electronic communications service:
The organisers of the abovementioned gambling games are taxed with an alternative tax instead of corporate tax.
==> This tax is paid by: the organisers of gambling games in which the bet for participation is the price of telephone service or other electronic communications service.
==> Tax base: the mark-up of the price of telephone service or other electronic communications service.
==> Tax rate: 15 per cent.
==> Declaring the bets placed and the tax:
The organiser of the gambling game must declare the bets placed and the tax at National Revenue Agency’s territorial directorate corresponding to organiser’s registration by the 10th day of the month following the month when the games took place, using a tax return as per template.
The operator of the telephone service or other electronic communications service must declare the bets placed and the tax at NRA’s territorial directorate corresponding to operator’s registration by the 10th day of the month following the month when the games took place, using a tax return as per template.
Tax return for downloading (BG):
==> Deadline for tax payment:
The tax is deducted and paid by the operator of the telephone service or other electronic communications service by the 10th day of the month following the month when the games took place.
The operator of the telephone service or other electronic communications service must make sure that the organiser of the gambling game was granted permission by the State Commission on Gambling, and submit the contract based on which the operator accepted the bets (containing a clause on the mark-up of the telephone service or other electronic communications service) to NRA’s territorial directorate.
==> Auxiliary and supportive activities according to the Gambling Act:
- the income from such activities is levied with alternative tax in the amount of 12 per cent;
- the tax must be paid by March 31st the next year;
- the tax is declared with annual tax return as per template, which must be submitted by March 31st the next year at NRA’s territorial directorate corresponding to taxpayer’s registration.
Tax return for downloading (BG):
6. Gambling activity related to slot machines games and casino games, except for online betting:
The organisers of the abovementioned gambling games are taxed with an alternative tax instead of corporate tax.
The tax is paid by: organisers of gambling with slot machines games and casino games.
==> Tax assessment and amount of the tax:
The tax is assessed for the following gambling equipment listed in the license certificate:
- slot machines in an amusement arcade, respectively each gambling seat they include;
- gaming tables and slot machines in a casino, respectively each gambling seat they include.
The amount of the tax is as follows:
- for a slot machine in an amusement arcade and casino, respectively each gambling seat they include – BGN 500 quarterly;
- for a roulette per gaming table in a casino – BGN 22 000 quarterly for each gaming table;
- for other gaming equipment in a casino – BGN 5000 quarterly for each gaming equipment.
No tax is due for the quarters prior to the issue and after the forfeit of the license to organise gambling games with the respective gaming equipment. The tax is payable in full amount for the quarter when the abovementioned license was issued or forfeited. In the cases specified by Art. 40 of the Gambling Act (temporary suspension of activity) the tax is due in full amount for the quarter when the activity was suspended or resumed.
==> Declaring the tax: the organisers of gambling games must declare the tax at NRA’s territorial directorate corresponding to their place of registration by the 15th day of the month following the quarter in hand.
Tax return for downloading (BG):
==> Tax payment: the tax must be paid within the deadlines for its declaring.
7. Gambling activity related to slot machines games and casino games that are organised online:
The organisers of the abovementioned gambling games are taxed with corporate tax following the general procedure of the Corporate Income Tax Act (see Corporate tax on annual tax profit).