Is Poker Legal in Bulgaria? State Commission Laws & Tax 2026
Last updated: May 28, 2026
Poker is fully legal in Bulgaria — live and online — under the Gambling Act 2012 (Закон за хазарта). The State Commission on Gambling (SCG) licenses all operators. Crucially, casino winnings are completely tax-free for Bulgarian residents and foreign tourists alike — the personal income tax law explicitly exempts gambling. Online poker is licensed since 2013; Efbet.bg, Palms Bet, and PokerStars Bulgaria are the leading licensed operators. Sofia's Casino Palazzo and Grand Casino Sofia anchor a thriving live poker scene, with WPT National Bulgaria and EPT satellite events held annually.
Bulgaria Poker Legal Status by Activity
Bulgaria operates a fully licensed gambling market for both land-based and online poker. The SCG enforces clear distinctions between licensed and unlicensed operators, with ISP-level blocking applied to unauthorized gambling sites. The zero personal income tax on winnings makes Bulgaria exceptional among EU member states.
Bulgaria's Gambling Regulatory Framework — SCG & Gambling Act 2012
The Gambling Act 2012 (Закон за хазарта) is Bulgaria's foundational gambling legislation. Originally passed in 2012, the Act was amended in 2016 and again in 2019 to address the specifics of online gambling — establishing licensing requirements, minimum capital thresholds, and enforcement mechanisms for the digital gambling market. The Act designates the State Commission on Gambling as the sole licensing authority for all gambling in Bulgaria.
The SCG is a 5-member commission operating under the Council of Ministers, with members serving 5-year terms. The commission's independence from individual ministries provides some insulation from political pressure, though the Council of Ministers retains appointment authority. Casino license terms are 10 years; online gambling licenses are renewable on shorter cycles with annual compliance reviews.
Online Poker in Bulgaria — Licensed Since 2013
Bulgaria was an early EU adopter of regulated online gambling, establishing its licensing framework in 2013 under the Gambling Act 2012. The SCG issues online gambling licenses to qualifying operators who meet minimum capital and technical certification requirements. Players must verify their identity — Bulgarian national ID or EU passport — before accessing licensed platforms.
The Bulgarian online poker market is led by domestic brand Efbet.bg, which also dominates mobile gambling in the country. International operators including PokerStars Bulgaria, 888poker, Betfair Poker, and partypoker hold SCG licenses and serve Bulgarian players directly. The 15% GGR tax on operators does not translate to any player-level withholding — Bulgaria's zero personal income tax on gambling winnings applies equally to online poker winnings.
Efbet.bg
Bulgaria's largest domestic gambling brand; SCG-licensed; dominant in mobile gambling segment; offers sports, casino, and online poker.
Palms Bet
Major Bulgarian operator; strong sports betting focus; SCG-licensed online casino and poker platform; growing poker product.
PokerStars Bulgaria
International leader; holds SCG license for Bulgarian market; highest dedicated online poker traffic in Bulgaria.
888poker / partypoker
International operators with Bulgarian SCG licenses; accessible to Bulgarian players through licensed local domains.
Tax on Poker Winnings in Bulgaria — Zero for Players
Bulgaria has one of Europe's most favorable tax regimes for poker players: zero personal income tax on gambling winnings. The Bulgarian Law on Personal Income Tax explicitly exempts gambling winnings from personal income taxation. This is not a threshold-based exemption or a small-wins exemption — it is a comprehensive blanket exemption covering all gambling winnings regardless of amount, frequency, or whether the player is a casual recreational player or a professional.
0%
Player tax rate
15%
Online GGR tax (operators)
Yes — full
Pro player exemption
None
Withholding at casinos
The 15% GGR tax applies only to operators — it is a business cost deducted from operator revenue and is not passed through as a withholding on player winnings. Foreign tourists visiting Bulgarian casinos are equally exempt — there is no withholding at source, and no requirement to report gambling winnings to Bulgarian tax authorities. Some European-based professional poker players have relocated to Bulgaria in part due to the favorable zero-tax treatment of gambling income.
Live Poker Rooms in Bulgaria
Bulgaria's poker scene is anchored in Sofia, where Casino Palazzo and Grand Casino Sofia provide the primary live poker destinations. Beyond the capital, significant poker scenes exist in Plovdiv (Bulgaria's second-largest city), Varna and Burgas on the Black Sea coast (particularly active during summer tourism season), and Pleven in northern Bulgaria.
Bulgaria as a Balkan Poker Destination
Bulgaria's combination of zero player tax, a fully regulated legal framework, affordable cost of living, and Sofia's growing international connectivity makes it an increasingly attractive destination for serious poker players. The country has seen a notable influx of European poker professionals relocating or spending extended periods in Sofia, attracted by the tax advantages that the zero-tax regime confers on professional gambling income.
On the tournament front, EPT satellite events at Sofia casinos allow Bulgarian players to qualify for the European Poker Tour — the sport's premier European tournament circuit. WPT National Bulgaria at Grand Casino Sofia draws an international field from Romania, Greece, Serbia, North Macedonia, and Turkey, establishing Sofia as a regional tournament hub.
Bulgarian online poker players are also particularly active on the WPN (Winning Poker Network) and Americas Cardroom network due to Bulgaria's absence of online gambling access restrictions — the SCG's blocked sites list targets unlicensed operators specifically, but the Bulgarian online environment is generally open, and players on licensed platforms face no access issues. The growing expat community in Sofia, attracted by Bulgaria's EU membership combined with lower costs of living than Western Europe, also adds depth to the poker ecosystem.
Frequently Asked Questions — Poker in Bulgaria
Is poker legal in Bulgaria?
Yes — poker is fully legal in Bulgaria. The Gambling Act 2012 (Закон за хазарта) provides the comprehensive legal framework for all gambling activities, including poker at licensed casinos and online. The State Commission on Gambling (SCG / Държавна комисия по хазарта) is the regulatory body responsible for issuing licenses, monitoring compliance, and enforcing regulations. Sofia has over 10 licensed poker venues, with additional active scenes in Plovdiv, Varna, and Burgas. Online poker is also fully legal at SCG-licensed operators including Efbet.bg, Palms Bet, and PokerStars Bulgaria. Social home games without commercial rake are also tolerated.
Do I pay tax on poker winnings in Bulgaria?
No — gambling winnings are completely tax-free in Bulgaria. The Bulgarian Law on Personal Income Tax explicitly exempts gambling winnings from personal income taxation. This applies to both land-based casino winnings and online poker winnings from licensed sites. Professional poker players are also exempt — even if poker is a primary source of income, the personal income tax exemption covers gambling winnings regardless of frequency or amount. Foreign tourists are equally exempt, with no withholding at Bulgarian casinos. This makes Bulgaria one of Europe's most favorable tax environments for poker players — comparable to the UK's zero-tax approach.
Is online poker legal in Bulgaria?
Yes — online poker is fully legal in Bulgaria at SCG-licensed operators. Bulgaria established its online gambling licensing framework under the Gambling Act 2012 and began issuing online licenses in 2013, making it an early EU adopter of regulated online gambling. The SCG publishes a list of blocked unlicensed sites and enforces ISP-level domain filtering. Licensed online poker operators in Bulgaria include Efbet.bg (a major domestic brand), Palms Bet, PokerStars Bulgaria, 888poker Bulgaria, Betfair Poker, and partypoker. Players must verify their identity with Bulgarian national ID or EU passport to access licensed platforms.
What is the State Commission on Gambling?
The State Commission on Gambling (SCG), known in Bulgarian as Държавна комисия по хазарта, is Bulgaria's primary gambling regulatory authority. It operates as a 5-member commission under the Council of Ministers, with members appointed for 5-year terms. The SCG issues and renews gambling licenses for both land-based casinos and online operators, monitors compliance with the Gambling Act 2012, collects licensing fees, administers the blocked sites list for unlicensed operators, and enforces responsible gambling requirements. Casino licenses require minimum capital of BGN 2,000,000 (~€1,000,000) and carry 10-year terms. Online licenses require minimum capital of BGN 500,000.
What poker tournaments happen in Bulgaria?
Bulgaria has an active tournament poker calendar. The flagship event is WPT National Bulgaria (World Poker Tour National), held at Grand Casino Sofia. Bulgaria also hosts EPT (European Poker Tour) satellite events at licensed venues, allowing local players to qualify for major international tournaments. Individual casinos — particularly Casino Palazzo and Grand Casino Sofia — run their own tournament series year-round, with buy-ins ranging from BGN 100 to BGN 2,000. The summer months see increased activity at Black Sea resort casinos in Varna and Burgas, which attract both local players and international tourists.
Can foreigners play at Bulgarian casinos?
Yes — foreigners are fully welcome at all SCG-licensed casinos in Bulgaria. A valid passport or EU national identity card is required for entry. Foreign tourists are equally exempt from Bulgarian personal income tax on gambling winnings — the tax exemption applies universally and is not limited to Bulgarian residents. English is spoken at most major Sofia casino venues. The legal gambling age in Bulgaria is 18 years old. Bulgarian lev (BGN) is the official currency; euros are not always accepted directly, so exchanging at the casino cashier before playing is standard practice.
Is online poker safe in Bulgaria?
Online poker at SCG-licensed sites in Bulgaria is safe and legally protected. Licensed operators are required to: separate player funds from operational funds (ring-fencing); provide self-exclusion and deposit limit tools; comply with AML and KYC verification requirements; and submit to regular SCG compliance reviews. The SCG publishes a live list of licensed operators, allowing players to verify any site's status before depositing. Unlicensed offshore sites are not regulated by the SCG and offer no Bulgarian consumer protection. For maximum safety, players should only use operators appearing on the SCG's public licensed operator list.
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