Paying gambling tax at foreign casinos: rules and tax return

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, because the provider has no Dutch establishment. With legal Dutch providers such as Holland Casino or the Staatsloterij, the tax is automatically deducted.

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 obligation 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 Gaming Authority does not supervise the withholding tax. This applies to online platforms and physical locations abroad. The player must check themselves whether the profit is taxable, because the automatic transfer as with domestic entities is missing.

Online casinos without a Dutch license

Playing at an online game of chance without a Dutch license entails administrative obligations. With these providers, there is no automatic deduction. The player must file a tax return themselves if the prize exceeds the exemption limit. These platforms often operate from jurisdictions such as Malta or Curaçao, which means the Gaming Authority cannot exercise direct fiscal control. Keep transaction overviews as proof, because these platforms do not share data with the Dutch tax authorities.

Physical casinos and offline games of chance

For offline gambling activities, such as a visit to a physical casino abroad, specific rules apply. If you win in a casino within the European Union, there may be an exemption 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

For paying 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 completely exempt. With providers without a Dutch license, you are responsible for declaring the full paid-out sum yourself.

Current tax rates

The current rate for gambling tax is 37.8%. This percentage is calculated on the gross gaming revenue, 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. Whereas 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

There is a clear exemption limit: 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 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. Note with 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 on gross prize versus net profit

The tax is levied on the gross payout, not on the profit after deduction of the stake. Suppose you bet €400 at a foreign online casino and win €500. Your net profit is only €100, but the tax authorities look 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 stake was €400, you actually suffer a loss of €89 in this scenario. This illustrates why monitoring the gross gaming revenue is more vital than focusing on the net prize.

Filing a tax return with the Tax Authority

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

The right tax return form

Use the form "Gambling tax return on prizes from online games of chance without a Dutch license and foreign games of chance". 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 Government Gazette.

Filling in step-by-step

First specify the nature of the game of chance: online without a license or physical foreign. Then 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 win, bank statements, and correspondence with the casino. Since 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 corrections afterwards.

Difference with legal Dutch providers

It is important to make the distinction between license holders and offshore parties. Players at legal providers do not need to file a return because 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 Gaming Authority, takes on the tax obligation. These organizers pay 37.8% gambling tax on the gross gaming revenue, 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 parties operate in accordance with the law.

Examples of legal organizers

Well-known brands falling under this scheme include Holland Casino, Unibet, BetMGM, and TOTO Sport. The Staatsloterij also falls under this category. Holland Casino pays the tax directly and offers players certainty about the net profit. Unibet and BetMGM operate with a Dutch license and cover the gambling tax. At TOTO Sport, the organizer also handles the payment to the Tax Authority. These brands offer a worry-free gaming experience regarding tax matters.

Risks of illegal providers

Playing with unlicensed providers carries risks. The Gaming Authority enforces strictly against illegal offerings, but this does not exempt the player from their tax obligation. 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

Factually reviewed by:
Dr. Markus Hoffmann - Senior iGaming Compliance Analyst

Last updated: 2026-08-12.

This article on "paying gambling tax at foreign casinos" was written by Sarah Weber and factually reviewed by Dr. Markus Hoffmann. Both regularly update the content for changes in regulation, licensing and bonus terms. All references to licences, regulators and statutes link to public sources (the local gambling regulator, the applicable local gambling statute).

About the Author

8+ years reviewing casinos, 200+ personally tested platforms across the EU and globally. Former member of the eCOGRA Player Advocacy Program (2018-2022). Specialty: wagering requirements, withdrawal workflows, customer-support evaluation.

About the Reviewer

12+ years in the iGaming industry, including 5 years as a compliance consultant for licensed operators across multiple regulated markets. PhD in Economic Mathematics. Focus areas: bonus mathematics, wagering analysis, and player-protection systems.

Responsible Gambling

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Legal Notice

The information in this article is provided for editorial and comparison purposes only and does not constitute legal advice. Players are responsible for compliance with local regulations.