Belgium Gambling Tax: Europe's Lowest Rate? (2026 Guide)

How Belgium Taxes Gambling Winnings

Belgium has a regulated gambling market overseen by the Belgian Gaming Commission (Kansspelcommissie/Commission des jeux de hasard). The tax system is relatively straightforward for recreational bettors.

Good news for bettors: Belgium's gambling tax is one of the lowest in Europe.

The Belgian Gambling Tax Structure

Sports Betting Winnings

For sports betting with licensed Belgian operators:

• Tax rate: 11% on net winnings
• Who pays: The operator withholds the tax
• Your responsibility: None for recreational bettors
• Reporting: Generally not required

The 11% is withheld before you receive your payout. Win €1,000, receive €890.

Casino and Slot Machine Winnings

Different rates apply to casino games:

• Casino winnings: 11% withholding
• Slot machines: 11% on amounts over €1,500
• Lottery winnings: Tax-free for Belgian National Lottery

Online vs. Land-Based

The 11% rate applies equally to:

• Online sports betting (with Belgian-licensed operators)
• Land-based betting shops
• Online casinos (Belgian-licensed)

Licensed Operators in Belgium

Belgium requires operators to hold a license from the Gaming Commission. Licensed operators include:

Sports Betting (B+ license):

• Unibet
• Ladbrokes Belgium
• bet365 (via Belgian license)
• Betway
• Napoleon Sports & Casino
• Circus
• Bingoal
• Golden Palace

Verification: Check the Gaming Commission's website for the current list of licensed operators.

What Counts as Taxable Winnings?

The 11% applies to net winnings per betting slip/transaction:

• Each bet is calculated individually
• Stake is deducted from payout
• Only the profit portion is taxed

Example:

• Bet €100 at odds 2.50
• Win €250 total
• Net win: €250 - €100 = €150
• Tax: €150 × 11% = €16.50
• You receive: €250 - €16.50 = €233.50

Important: You cannot offset losses from other bets against this win.

Professional Gambling in Belgium

If gambling is your profession, different rules apply:

Classification as professional:

• Regular, systematic gambling activity
• Gambling is primary income source
• Specialized methods or systems used

Tax treatment for professionals:

• Income tax rates apply (25% to 50%)
• Can deduct business expenses
• Must register as self-employed
• Social security contributions required

Most recreational bettors, even profitable ones using strategies like value betting, remain under the standard 11% withholding.

Regional Considerations

Belgium's federal structure means some gambling aspects vary by region:

Flemish Region, Walloon Region, Brussels:

• The 11% withholding tax is federal (same everywhere)
• Licensing is federal through the Gaming Commission
• Local municipalities may have additional rules for land-based establishments

For online betting, the federal rules apply regardless of which region you live in.

Value Betting and Arbitrage in Belgium

For Belgian bettors using systematic strategies:

Impact of 11% tax:

• Lower than Netherlands (30.5%) or France (variable)
• A 5% EV bet becomes ~4.5% after tax
• Still viable for profitable betting

Practical considerations:

• Use licensed operators only
• Tax is handled automatically
• Keep records for your own tracking

Advantage: Belgium's relatively low rate makes it one of the more favorable European markets for value bettors.

Record-Keeping

While licensed operators handle tax withholding, maintain records of:

• All betting activity (deposits, withdrawals, bets)
• Operator confirmations and statements
• Proof of licensed status of operators used

This protects you in case of disputes or tax authority inquiries.

Unlicensed Gambling

Betting with operators not licensed by the Belgian Gaming Commission:

• Legal status: Not permitted under Belgian law
• Tax treatment: Unclear, but winnings are still technically taxable
• Risks: No consumer protection, potential legal issues, payment problems

Recommendation: Stick to licensed operators for legal protection and clear tax treatment.

Penalties for Non-Compliance

Using unlicensed operators or failing to report professional gambling income:

• Fines and back taxes
• Interest on unpaid amounts
• Potential criminal penalties for serious violations

The Gaming Commission and tax authorities cooperate to identify illegal gambling activity.

Key Takeaways

1. 11% withholding tax on gambling winnings—one of Europe's lowest
2. Operators handle the tax automatically for licensed betting
3. No reporting required for recreational bettors using licensed sites
4. Professional gamblers face income tax rates (25-50%)
5. Stick to licensed operators for legal protection
6. Belgium is favorable for value betting compared to other EU countries

This guide is for informational purposes. For personal tax advice, consult a Belgian tax professional.