Netherlands Gambling Tax: The 30.5% Rate Explained (2026)

How the Netherlands Taxes Gambling Winnings

The Netherlands has one of Europe's clearest gambling tax systems. Since the Remote Gambling Act (Wet kansspelen op afstand) took effect in October 2021, the country has a regulated online gambling market with specific tax rules.

The key distinction: Tax treatment depends on whether you bet with a KSA-licensed operator or an unlicensed one.

The Dutch Gambling Tax (Kansspelbelasting)

Licensed Operators (KSA-Regulated)

When you bet with operators licensed by the Kansspelautoriteit (KSA), the Dutch gambling regulator:

• Tax rate: 30.5% on net winnings
• Who pays: The operator withholds and pays the tax
• Your responsibility: None—it's handled automatically
• Reporting: Not required on your tax return

The operator deducts the tax before paying you. If you win €1,000, you receive €695 after the 30.5% withholding.

Unlicensed Operators

If you bet with operators not licensed by the KSA:

• Tax rate: 30.5% on net winnings
• Who pays: You are personally responsible
• Threshold: Only applies to winnings above €449 per month
• Reporting: Must be declared on your annual tax return

Important: Betting with unlicensed operators is discouraged by Dutch law, and you may face difficulties if disputes arise.

What Counts as "Net Winnings"?

The Netherlands taxes your net result, not individual wins:

• Winnings minus losses = taxable amount
• Calculated per calendar month for unlicensed gambling
• Calculated per payout for licensed operators

Example:

• January: Win €2,000, lose €1,500
• Net winnings: €500
• Tax (if unlicensed): €500 × 30.5% = €152.50

For licensed operators, the calculation happens automatically per transaction.

KSA-Licensed Bookmakers

As of 2026, major licensed operators in the Netherlands include:

• TOTO (Nederlandse Loterij)
• bet365
• Unibet
• Betcity
• Holland Casino Online
• Jacks.nl
• Circus.nl
• BetMGM Netherlands
• Bingoal

You can verify an operator's license on the KSA website.

Professional Gambling

If gambling is your primary income source, the tax treatment may differ:

Box 1 (Income from work):

• If the tax authority determines you're a professional gambler
• Taxed as business income at progressive rates (up to 49.5%)
• Can deduct business expenses
• Must register as self-employed (ZZP)

Criteria for "professional" status:

• Gambling is your main income source
• You spend significant time on it
• You use systematic methods
• You have specialized knowledge

Most recreational bettors, even profitable ones, remain under the standard kansspelbelasting rules.

Value Betting and Arbitrage Considerations

For Dutch bettors using value betting or arbitrage strategies:

With licensed operators:

• Tax is automatically withheld on each winning bet
• No additional reporting needed
• The 30.5% rate applies regardless of strategy

Practical impact:

• Your effective edge is reduced by 30.5%
• A 5% EV bet becomes ~3.5% after tax
• Factor this into bankroll calculations

Tip: The automatic withholding simplifies record-keeping, but the high rate means you need stronger edges to remain profitable.

Record-Keeping Requirements

Even though licensed operators handle tax withholding, maintain records of:

• All deposits and withdrawals
• Betting history (most platforms provide this)
• Proof of operator licensing status
• Any correspondence with operators

If you use unlicensed operators (not recommended), detailed records are essential for accurate tax filing.

Penalties for Non-Compliance

Failing to report taxable gambling income can result in:

• Back taxes plus interest
• Fines up to 100% of unpaid tax
• Criminal prosecution in severe cases

The Dutch tax authority (Belastingdienst) has access to banking records and can identify unreported income.

Netherlands vs Other EU Countries

How does the Dutch 30.5% rate compare to neighbors?

The Netherlands sits on the higher end of European gambling taxation. The 30.5% rate is notably steeper than most Western European countries, though the automatic withholding system reduces administrative burden compared to countries requiring manual reporting.

For Dutch residents who travel, winnings earned in tax-free jurisdictions (UK, Sweden with licensed books) may still be subject to Dutch tax depending on residency rules. Consult a tax advisor if you bet abroad regularly.

History of Dutch Gambling Regulation

The current system is relatively new. Before October 2021, online gambling operated in a legal gray area in the Netherlands. Dutch residents bet with international operators, and enforcement was inconsistent.

The Remote Gambling Act (Wet kansspelen op afstand) changed this by:

• Creating a licensed online gambling market
• Requiring operators to apply for KSA permits
• Establishing the 30.5% withholding system
• Banning unlicensed operators from serving Dutch customers

Since then, the KSA has granted licenses to dozens of operators and actively blocks unlicensed sites. The regulator maintains a list of blocked domains and can fine unlicensed operators and payment processors.

Practical Tips for Dutch Bettors

Choose Licensed Operators

Beyond tax simplicity, KSA-licensed operators offer:

• Consumer protection and dispute resolution
• Self-exclusion tools (CRUKS system)
• Responsible gambling limits
• Legal recourse if problems arise

Unlicensed operators have none of these safeguards, and you're on your own if something goes wrong.

Track Your Betting Activity

Even with automatic withholding, keep records of:

• Total deposits and withdrawals per platform
• Monthly profit/loss summaries
• Any bonus funds received

This helps verify operator statements and provides documentation if the Belastingdienst ever asks questions.

Understand Bonus Tax Treatment

Bonus funds from promotions become taxable when converted to real money. If an operator gives you €100 in bonus funds and you meet the wagering requirements and withdraw €80, that €80 is part of your taxable winnings.

The operator should handle withholding on this, but verify your account statements to ensure correct treatment.

Consider the Impact on Strategy

The 30.5% rate significantly affects expected returns. For value bettors and arbitrage players:

Example impact on arbitrage:

• Pre-tax arbitrage: 2% guaranteed profit
• After 30.5% tax on winnings: ~1.4% profit
• After accounting for the losing side (no deduction on losses): potentially break-even or slight loss

This makes low-margin strategies like arbitrage less viable in the Netherlands compared to tax-free jurisdictions.

Example impact on value betting:

• 5% edge pre-tax
• Effective edge after tax: ~3.5%
• Still profitable, but requires larger bankroll for same returns

Factor this into bankroll calculations. What works in the UK or Sweden needs adjustment for Dutch tax reality.

Key Takeaways

1. 30.5% tax rate on gambling winnings in the Netherlands
2. Licensed operators withhold tax automatically—no action needed
3. Unlicensed gambling requires self-reporting above €449/month
4. Net winnings are taxed, not gross
5. Professional gamblers may face higher rates under income tax rules
6. Stick to KSA-licensed operators for legal protection and simplified tax handling
7. High tax rate affects strategy—low-margin approaches may not work
8. Keep records even with automatic withholding

This guide is for informational purposes. For personal tax advice, consult a Dutch tax professional (belastingadviseur).