Gambling taxes in the Netherlands: do you pay tax on winnings?

The short answer

At a site licensed by the Kansspelautoriteit you pay no tax on your winnings and file nothing: the operator pays the Dutch gambling tax, kansspelbelasting. At an online site without a Dutch licence, wherever it’s based, you must declare your winnings yourself for every month in which you won more than you staked, and pay 37.8% of the difference.

The rate

Kansspelbelasting is set in article 5 of the Wet op de kansspelbelasting. It has gone up every year since the online market opened:

Playing at a licensed site

A company licensed by the Kansspelautoriteit pays kansspelbelasting on the online games it offers under that licence. It’s charged on the gross gaming result, the stakes it receives minus the prizes it pays out, and the operator files a return every month. For you, that means: the Belastingdienst says that if you won a prize at an online game whose provider has a Dutch licence, you don’t file a return and don’t pay kansspelbelasting.

Playing at a site without a Dutch licence

The Belastingdienst says: if you took part in an online game whose provider has no licence from the Kansspelautoriteit, you must file a return for any calendar month in which you won more than you staked. In practice:

• Add up the month. You declare the total result for the calendar month, all prizes minus all stakes, across every unlicensed site you used.
• Pay 37.8% of a positive result. If the month’s result is negative, you owe nothing.
• No tax-free amount. The €449 threshold below which prizes aren’t taxed doesn’t apply to online games.
• EU or not doesn’t matter. For online play, the only question is whether the site has a Dutch licence.
• Use the right form. The Belastingdienst has a dedicated return for prizes from online games without a Dutch licence and foreign games of chance.

The Belastingdienst’s pages don’t state a filing deadline for this return; check with the Belastingdienst before you file. Remember too that playing at a site you know is unlicensed is itself prohibited; see are online casinos legal in the Netherlands?

Offline prizes

Different rules apply to offline gambling. Prizes of €449 or less aren’t taxed, except prizes from online games. And if you won at an offline casino game, a slot machine, a sports bet or a horse-race bet with an organiser based in the European Union, you don’t need to file a return.

What could change

On September 23, 2026, a motion was filed in the Dutch parliament asking for the rate to go back to 34.2%. We haven’t checked whether it was adopted; the rate in force is 37.8%.

Gambling responsibly

Whatever the tax, gambling costs more than it pays over time. If it’s stopped being fun, call OpenOverGokken free on 0800 24 000 22, 24/7, or see where to get help in the Netherlands.