Paying gambling tax at foreign casinos: rules and declaration

Do you win money at a casino that has no establishment in the Netherlands? Then you pay the gambling tax yourself if the gross prize is more than €449. The rate is 37.8% on the paid-out amount. You must declare this yourself to the Tax Authority, as the provider has no Dutch establishment. For legal Dutch providers such as Holland Casino or the Staatsloterij, the tax is automatically withheld.

When are you liable for tax?

The obligation to pay gambling tax at foreign casinos arises when the organizer of the game has no establishment in the Netherlands. The location of the servers matters less than the place where the management of the organization is located. If this management is outside the Netherlands, the game falls under the foreign regulation and the tax liability shifts to the prize winner.

Definition of a foreign game of chance

A foreign game of chance is determined by the place of establishment of the organizer. If the management is located abroad, the Kansspelautoriteit does not supervise the withholding tax. This applies to online platforms as well as physical locations abroad. The player must check themselves whether the winnings are taxable, as the automatic payment like with domestic entities is missing.

Online casinos without a Dutch license

Playing an online game of chance without a Dutch license entails administrative obligations. With these providers, there is no automatic withholding. The player must file a tax return themselves if the prize exceeds the exemption threshold. These platforms often operate from jurisdictions such as Malta or Curaçao, meaning the Kansspelautoriteit cannot exercise direct tax control. Keep transaction statements as proof, as these platforms do not share data with the Dutch tax authorities.

Physical casinos and offline games of chance

Specific rules apply to offline gambling activities, such as a visit to a physical casino abroad. If you win in a casino within the European Union, an exemption may apply depending on the nature of the game and local treaties, but this is not automatically guaranteed for all casino games. A different scheme often applies to lotteries than to casino games. Outside the European Union, for example in Las Vegas, you usually have to pay gambling tax on the entire prize, unless a treaty prevents double taxation.

Rates and calculation of the tax

To pay gambling tax at foreign casinos, the Tax Authority applies a fixed rate on the gross payout. In 2026, this percentage is 37.8%. Prizes up to and including €449 are fully exempt. With providers without a Dutch license, you are responsible for declaring the full paid-out amount yourself.

Current tax rates

The current rate for gambling tax is 37.8%. This percentage is calculated on the gross gaming proceeds, i.e., the total amount paid out to you by the organizer. This method means that the burden for the player at foreign providers can increase significantly. While with domestic providers the organizer takes care of the payment and you receive a net prize, with foreign winnings you have to reserve and pay the full amount of 37.8% yourself.

The exemption limit of €449

A clear exemption limit applies: if the value of your prize is €449 or less, you do not have to pay gambling tax. This threshold applies per individual prize payout. It makes no difference whether you play on cards, lotteries, or slot machines; the rule is universally applicable. As long as the paid-out sum does not exceed the limit of €449, the money remains tax-free. Watch out for multiple small prizes within one game round: sometimes these amounts must be added up to determine whether the total value exceeds the exemption limit.

Calculation of gross prize versus net profit

The tax is levied on the gross payout, not on the profit after deduction of the bet. Suppose you bet €400 at a foreign online casino and win €500. Your net profit is only €100, but the tax authority looks at the €500 payout. The calculation is then: 37.8% of €500 is €189 in tax. After deducting this tax, you are left with €311. Since your bet was €400, you actually incur a loss of €89 in this scenario. This illustrates why monitoring the gross gaming proceeds is more vital than focusing on the net prize.

Filing a declaration with the Tax Authority

When you win a prize that exceeds the exemption threshold, you are responsible for the tax handling yourself. The Tax Authority does not levy withholding tax on these winnings, meaning the player must actively file the Gambling Tax Declaration. This process requires the use of a specific form determined by the Ministry of Finance.

The correct declaration form

Use the form "Aangifte kansspelbelasting over prijzen uit online kansspelen zonder Nederlandse vergunning en buitenlandse kansspelen". This document is available as a downloadable PDF via the website of the Tax Authority. The Ministry of Finance developed this form to structure the administrative burden, distinguishing between cash prizes and prizes in kind. Always use the most recent version as published in the Staatscourant.

Step-by-step completion

First, specify the nature of the game of chance: online without a license or physical foreign. Next, fill in the total gross value of the prize, including bonuses. For prizes in foreign currency, the conversion to euros must take place based on the exchange rate on the day of receipt. If tax has already been paid abroad, mention this to prevent double taxation, provided it is supported by official proof. Add personal details and bank account numbers for verification.

Payment and burden of proof

After submission, the calculated tax must be paid immediately. The term is strict: both the declaration must be filed and the payment completed within one month of winning the prize. Keep all relevant documents as proof, such as screenshots of the winnings, bank statements, and correspondence with the casino. Because foreign organizers do not share data with the Dutch tax authorities, the burden of proof lies entirely with the player. Incomplete administration can lead to retroactive corrections.

Difference with legal Dutch providers

It is important to make the distinction between license holders and offshore parties. Players at legal providers do not have to file a declaration, as the organizer pays the tax. This creates a fundamental difference in administrative burden.

Role of the license holder

The core of the Dutch system is that the license holder, supervised by the Kansspelautoriteit, assumes the tax liability. These organizers pay 37.8% gambling tax on the gross gaming proceeds, meaning the player receives a net prize. For the player, this means no action is required; the tax has already been settled. This system guarantees that legal market participants operate in accordance with the law.

Examples of legal organizers

Well-known brands that fall under this scheme include Holland Casino, Unibet, BetMGM, and TOTO Sport. The Staatsloterij also falls under this category. Holland Casino pays the tax directly, offering players certainty about their net winnings. Unibet and BetMGM operate with a Dutch license and cover the gambling tax themselves. At TOTO Sport, the organizer also takes care of the payment to the Tax Authority. These brands offer a worry-free playing experience in terms of taxation.

Risks of illegal providers

Playing at providers without a license brings risks. The Kansspelautoriteit enforces strictly against illegal offerings, but this does not exempt the player from their tax duty. Winnings from foreign games of chance must be declared by the player themselves. In addition, the consumer protection present with legal parties is missing. In case of disputes, the player has no recourse with the Dutch regulator. In case of problems, consult Loket Kansspel for support.

About this article - Editorial standards

Author:
Sarah Weber - Casino Tester & Bonus Analyst

Fact checked by:
Dr. Markus Hoffmann - Senior iGaming Compliance Analyst

Last updated: 2026-08-12.

This article about "paying gambling tax at foreign casinos" was written by Sarah Weber and fact-checked by Dr. Markus Hoffmann. Both regularly update the content following changes in regulations, licenses, and bonus terms. All references to licenses, regulators, and legislation link to public sources (the local gaming authority, the applicable local gambling legislation).

About the author

8+ years of experience reviewing casinos, 200+ personally tested platforms within the EU and worldwide. Former member of the eCOGRA Player Advocacy Program (2018-2022). Specialization: wagering requirements, withdrawal processes, and customer service evaluation.

About the reviewer

More than 12 years of experience in the iGaming industry, including 5 years as a compliance consultant for license holders in multiple regulated markets. PhD in economic mathematics. Focus areas: bonus mathematics, wagering analysis, and player protection systems.

Responsible gambling

Gambling can be addictive. If you feel like you are losing control of your play, please contact the relevant helpline for gambling problems or use the national self-exclusion register (the relevant national self-exclusion register). Set personal deposit and loss limits BEFORE playing with real money. Breaks and cooling-off tools from the provider are there to keep gaming manageable.

Legal notice

The information in this article is solely intended for editorial and comparative purposes and does not constitute legal advice. Players themselves are responsible for complying with local regulations.