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

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 like Holland Casino automatically deduct this amount. With foreign platforms, you file the return yourself via the Tax and Customs Administration.

When are you responsible for the gambling tax yourself?

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 Dutch Gambling Authority, such as Holland Casino, Toto, or the State Lottery? Then the organizer pays the tax on the gross gaming revenue. You receive the net prize directly 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 requirement. Without this Dutch license, you receive the gross prize and must arrange the payment to the state yourself.

The €449 threshold and exceptions

The Dutch Gambling Authority applies an exemption threshold. 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 threshold with a foreign provider? Then you are liable for tax on the entire winnings amount, not just the portion that exceeds the threshold.

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

Many players incorrectly assume that a location in the European Union, such as Malta, automatically exempts them from Dutch tax. The regulations state that with a foreign casino outside the Netherlands, the player must file the return themselves. Whether double taxation applies 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 Dutch Gambling Authority, as this is the only guarantee that the gambling tax is correctly paid by the organizer.

How much gambling tax must you pay?

When paying gambling tax at foreign casinos, you are responsible for the payment to the Tax and Customs Administration. The rate is 37.8% on the full prize paid out, not on your net winnings. This percentage was established to create a level playing field with legal providers, but it has direct financial consequences for the player.

Calculation based on the gross prize

A common mistake is assuming that tax is only paid on the winnings (payout minus stake). However, the legislation states that gambling tax is calculated on the gross prize or the total value of the payout. The Tax and Customs Administration looks at the amount you receive, not 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 ultimately keep is therefore the gross payout minus this tax. With legal Dutch lotteries, the organizer deducts this in advance, meaning you receive a lower net prize but have no further administrative burdens. With foreign providers, you receive the full amount, but you must set aside and pay the correct tax amount yourself.

Calculation example: profit versus loss after tax

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

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

This structure can lead to a loss, even with a win. The Ministry of Finance does not take your stake into account in the calculation, which makes the tax burden disproportionate with high stakes.

Step-by-step guide: how to file with the Tax and Customs Administration

For winnings from foreign casinos without a Dutch license, you are responsible for paying the gambling tax yourself. You must report this using the specific form 'Aangifte Kansspelbelasting' (Gambling Tax Return) with the Tax and Customs Administration. This process differs fundamentally from domestic play, where the organizer handles the payment. Failing to file on time can lead to high fines, especially now that international data exchange is tightening oversight.

Finding and filling out the correct form

When you win with a provider without a license from the Dutch Gambling Authority, such as PokerStars or foreign lotteries, the administrative burden falls entirely on you. You must use the Aangifte Kansspelbelasting form, which is available as a PDF on the tax authority's website. This document is specifically designed for situations where the organizer does not withhold the tax.

The tax is calculated on the received prize (gross), not on the profit after deducting the stake. Make sure you download the most recent form, as outdated versions can lead to rejection. The General Law on State Taxes forms the legal basis for this filing obligation and the associated deadlines.

Deadlines and payment methods

Payment of the gambling tax is made directly to the Tax and Customs Administration, 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 may sometimes withhold the tax, but for cash winnings from foreign sites, you pay it yourself. Always keep proof of your stakes and payouts for potential audits.

Risks of not filing and enforcement

The Tax and Customs Administration increasingly uses the Common Reporting Standard (CRS) to trace foreign financial accounts. This international treaty enables tax authorities to exchange data, making winnings in foreign accounts less anonymous. Furthermore, fintech services like Revolut and Wise are not hiding places. Transactions to gambling platforms via these services are digitally well-traceable 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 and Customs Administration decision requesting your bank details. Players who think crypto or e-wallets are invisible risk a tax assessment. It is advisable to archive your transaction history in Revolut or Wise yourself to substantiate your return and avoid discrepancies.

Frequently Asked Questions about Gambling Tax (FAQ)

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

Yes, you are responsible for paying gambling tax yourself if you win at a foreign casino without a Dutch license. Unlike legal providers such as Holland Casino, the foreign organizer does not automatically withhold the tax from your winnings. Therefore, you must report these winnings yourself to the Tax and Customs Administration.

What is the gambling tax rate for foreign gambling winnings?

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

When do I have to report gambling tax to the Tax and Customs Administration?

You must file a return if you have won more than you staked in online gambling in a calendar month and the prize exceeds the €449 threshold. This rule also applies to foreign physical games, but oversight of online transactions by the Tax and Customs Administration 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 holds a license from the Malta Gaming Authority or Curacao. Only providers with a Dutch license from the Dutch Gambling Authority are allowed to pay the tax on your behalf. Players at unlicensed sites must therefore arrange this themselves via the return.

What is the difference between gross prize and net profit for tax purposes?

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

Risk of fine if I don't pay gambling tax for foreign casino?

Yes, failing to report winnings from foreign casino games can lead to fines and tax assessments by the Tax and Customs Administration. The tax authority can use data to detect unreported income, especially now that digital trails are more traceable. It is safer and legally required to honestly report your gambling winnings.

About This Article - Editorial Standards

Author: Sarah Weber - Casino Tester & Bonus Analyst Factually reviewed by: Dr. Markus Hoffmann - Senior iGaming Compliance Analyst Last updated: 2026-07-15.

This article on "kansspelbelasting betalen bij buitenlandse casino's" 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.