Paying gambling tax at foreign casinos: rules, rates and declaration

Do you win at a foreign casino without a Dutch license? Then you are responsible for the gambling tax yourself. Does your prize exceed the threshold of € 449 in a calendar month? Then you must pay 37.8% tax on the gross prize. Legal providers such as Holland Casino automatically deduct this amount. At foreign platforms, you must file the declaration yourself with the Tax Authorities.

When are you personally responsible for the gambling tax?

Whether you have to pay gambling tax depends on the provider's license. Do you play at a casino with a valid license from the Kansspelautoriteit, such as Holland Casino, Toto, or the Staatsloterij? Then the organizer pays the tax on the gross gaming revenue. You receive the net prize immediately and have no administrative burden.

Do you play at a foreign casino without a Dutch license, for example with a license from Curacao or Malta that is not recognized in the Netherlands? Then the legislator designates you as the player as the taxpayer. The Remote Gambling Act regulates this licensing obligation. Without this Dutch license, you receive the gross prize and must arrange the payment to the state yourself.

The threshold of € 449 and exceptions

The Kansspelautoriteit uses an exemption limit. Is the value of your prize € 449 or lower? Then you do not have to pay gambling tax. This exemption applies per prize, not per session. Does the prize exceed this limit at a foreign provider? Then you owe tax on the entire winning amount, not just on the part that exceeds the threshold.

The EU exception: when do you not have to pay?

Many players mistakenly think that an establishment in the European Union, such as Malta, automatically exempts them from Dutch tax. The regulations state that in the case of a foreign casino outside the Netherlands, the player must file the declaration themselves. Whether there is double taxation depends on specific treaties, but the basic rule remains: without a Dutch license, the player is responsible. Check whether the provider is supervised by the Kansspelautoriteit, as this is the only guarantee that the gambling tax is correctly paid by the organizer.

How much gambling tax do you have to pay?

When paying gambling tax at foreign casinos, you are personally responsible for the payment to the Tax Authorities. The rate is 37.8% of the full paid-out prize, not of your net profit. This percentage has been set to create a level playing field with legal providers, but it has direct financial consequences for the player.

Calculation on the gross prize

A common mistake is the assumption that tax is only paid on the profit (payout minus bet). However, the legislation states that the gambling tax is calculated on the gross prize or the total value of the payout. The Tax Authorities look at the amount you receive, not at your net result.

This distinction is important for players at foreign casinos. If you win a prize, the 37.8% is calculated on that full amount. The net prize you are ultimately left with is therefore the gross payout minus this tax. At legal Dutch lotteries, the organizer already deducts this, meaning you receive a lower net prize but have no further administrative burden. With foreign providers, you receive the full amount, but you must reserve and pay the correct tax amount yourself.

Calculation example: profit versus loss after tax

To illustrate the impact of the 37.8% tax, let's look at a concrete scenario. Suppose you play at a foreign online casino and win € 500. The gambling tax is then: € 500 x 37.8% = € 189.

Scenario A (Low bet): You have bet € 25. You receive € 500, pay € 189 tax. You keep € 311. Minus the bet of € 25, your net profit is € 286. Scenario B (High bet): You have bet € 400 to win that same € 500. You still pay € 189 tax on the gross prize. You keep € 311. Minus the bet of € 400, this results in a net loss of € 89.

This setup can lead to a loss, even when winning a prize. The Ministry of Finance does not take your bet into account in the calculation, which makes the tax burden disproportionate for high bets.

Step-by-step plan: how to file a declaration with the Tax Authorities

For winnings from foreign casinos without a Dutch license, you are personally responsible for paying gambling tax. You must report this via the specific 'Gambling Tax Declaration' form ('Aangifte Kansspelbelasting') with the Tax Authorities. This process differs fundamentally from domestic games, where the organizer handles the payment. Failure to file on time can lead to high fines, especially now that international data exchange is tightening controls.

Finding and filling out the right form

When you win at a provider without a license from the Kansspelautoriteit, such as PokerStars or foreign lotteries, the administrative burden falls entirely on you. You must use the Gambling Tax Declaration form, which is available as a PDF on the website of the tax authorities. This document is specifically designed for situations where the organizer does not deduct the tax.

The tax is calculated on the received prize (gross), not on the profit after deduction of the bet. Make sure you download the most recent form, as outdated versions can lead to rejections. The State Taxes Act (Algemene wet inzake rijksbelastingen) forms the legal basis for this declaration obligation and the corresponding deadlines.

Deadlines and payment methods

The payment of the gambling tax is made directly to the Tax Authorities, often via a payment link in the digital portal or by bank transfer after submission. Note: for prizes in kind, such as a car, the organizer can sometimes deduct the tax, but for cash winnings from foreign sites, you pay yourself. Always keep proof of your bets and payouts for potential checks.

Risks of not filing and enforcement

The Tax Authorities are increasingly using the Common Reporting Standard (CRS) to trace foreign financial accounts. This international treaty allows tax authorities to exchange data, making winnings on foreign accounts less anonymous. In addition, fintech services such as Revolut and Wise are not hiding places. Transactions to gambling platforms via these services are easily traceable digitally and can serve as evidence during an audit.

A suspicious transaction or a series of small deposits to known gambling platforms can lead to a Tax Authorities ruling where your bank details are requested. Players who think that crypto or e-wallets are invisible risk an additional assessment. It is wise to archive your transaction history in Revolut or Wise yourself to substantiate your declaration and prevent discrepancies.

Frequently asked questions about gambling tax (FAQ)

Do I have to pay gambling tax at foreign online casinos?

Yes, you are personally responsible for paying gambling tax if you win at a foreign casino without a Dutch license. Unlike legal providers such as Holland Casino, the foreign organizer does not automatically deduct the tax from your winnings. You must therefore declare these winnings to the Tax Authorities yourself.

What is the gambling tax rate for foreign gambling winnings?

The rate for gambling tax is 37.8% on the gross prize. This percentage is calculated on the total won amount, not on your net profit after deduction of the bet. It is important to realize that this amount can be higher than your actual profit if your bet was high.

When do I have to declare gambling tax to the Tax Authorities?

You must file a declaration if you have won more than you have bet on online games of chance in a calendar month and the prize exceeds the threshold of € 449. This rule also applies to physical foreign games, but control over online transactions by the Tax Authorities has become stricter. Keep track of your monthly statements to determine if you exceed the threshold.

Is paying gambling tax mandatory with a non-Dutch license?

Yes, the obligation to pay gambling tax at foreign casinos remains, regardless of whether the provider has a license from the Malta Gaming Authority or Curacao. Only providers with a Dutch license from the Kansspelautoriteit are allowed to pay the tax for you. Players at unlicensed sites must therefore arrange this themselves via the declaration.

What is the difference between gross prize and net profit in taxation?

The gambling tax of 37.8% is calculated on the gross gaming revenue (the total prize), not on your net prize (profit minus bet). This means you pay tax on money you may have bet yourself, which can reduce your final return. For example: if you win € 500 but bet € 25, you pay tax on the full € 500.

Risk of fine if I do not pay gambling tax on foreign casinos?

Yes, failing to declare winnings from foreign casino games can lead to fines and additional assessments by the Tax Authorities. The tax authorities can use data to detect undeclared income, especially now that digital traces are more easily traceable. It is safer and legally required to honestly declare your gambling winnings.

About this article - Editorial standards

• Content created by: Sarah Weber Bonus analyst & casino tester

• Approved by: Dr. Markus Hoffmann Senior iGaming compliance analyst

• Indexing & recency: Updated on 16.07.2026

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 based on 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 law).

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, payout 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, bet analysis, and player protection systems.

Responsible gambling

Gambling can be addictive. If you feel you are losing control of your gaming, please contact the relevant gambling helpline 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

De informatie in dit artikel is uitsluitend bedoeld voor redactionele en vergelijkende doeleinden en vormt geen juridisch advies. Spelers zijn zelf verantwoordelijk voor het naleven van de lokale regelgeving.