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Netherlands Gambling Winnings Tax Guide

Dutch gambling winnings tax (kansspelbelasting) — the Netherlands imposes a 30.5% tax on net gambling winnings from: lotteries (loterijen — Staatsloterij, Nationale Postcode Loterij, VriendenLoterij, BankGiro Loterij), casinos (Holland Casino — the state-owned casino chain, and licensed online casinos), sports betting (Toto, licensed online sportsbooks), poker (live and online tournaments), bingo, and other games of chance (kansspelen). The key threshold: winnings up to €458 are exempt from kansspelbelasting (the vrijstelling — the exemption applies per day, per game, per provider). Winnings above €458 are subject to 30.5% tax. The tax is withheld by the gambling provider (the loterij, casino, or online platform) and paid to the Belastingdienst. The player receives the net winnings (the gross winnings minus the 30.5% tax). Gambling losses are not deductible — the player cannot offset losses against winnings for tax purposes. Non-resident gamblers: non-residents who gamble online through a non-Dutch provider (e.g., a foreign online casino without a Dutch KSA license) are not subject to Dutch kansspelbelasting — the winnings are tax-free in the Netherlands (the non-resident is taxable only in their country of residence under the applicable tax treaty). Since the Kansspelautoriteit (KSA — the Dutch Gambling Authority) opened the online gambling market in 2021 (the Wet kansspelen op afstand — the Remote Gambling Act), licensed online providers must withhold the 30.5% kansspelbelasting on Dutch player winnings. The gambling winnings are not included in box 3 (the gambling winnings are a tax-free windfall — the player does not declare the winnings in the income tax return). The initial stake (the inzet) is paid from after-tax money — the winnings are the net profit after the 30.5% tax.

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Kansspelbelasting — 30.5% on Net Winnings

  • 30.5% rate: The kansspelbelasting rate is 30.5% (2026) on the net winnings (the gross winnings minus the original stake — the inzet). The tax is calculated as: (gross winnings − original stake) × 30.5%. Example: a player bets €100 on the lottery and wins €10,000 — the net winnings are €9,900 — the tax is €9,900 × 30.5% = €3,019.50 — the player receives €6,980.50. The provider withholds the tax and pays it to the Belastingdienst.
  • €458 exemption (vrijstelling): Net winnings of up to €458 are exempt from kansspelbelasting. The exemption applies per day, per game type, per provider. If a player wins €500 in the lottery, the first €458 is tax-free and the remaining €42 is taxed at 30.5% (€12.81 tax). The exemption is designed to avoid the compliance burden for small winnings. The exemption does NOT apply to casino winnings (Holland Casino and online casinos must withhold tax on all winnings above €458 — the casino winnings are subject to the 30.5% rate without the €458 exemption, unless the player can demonstrate that the winnings are from a series of small games that individually fall below €458).

Gambling Provider Obligations

  • Withholding by the provider: The gambling provider (the loterij, casino, online platform) must withhold the kansspelbelasting and pay it to the Belastingdienst. The provider must: (a) calculate the net winnings for each player, (b) withhold the 30.5% tax, (c) file a kansspelbelasting-aangifte (gambling tax return) with the Belastingdienst, and (d) pay the tax to the Belastingdienst within one month of the game or draw. The provider is liable for the tax — if the provider fails to withhold, the Belastingdienst can recover the tax from the provider (the inhoudingsplicht — the withholding obligation).
  • Online gambling since 2021: Since the Remote Gambling Act (Wet kansspelen op afstand — Wkoa) came into effect on 1 October 2021, online gambling providers with a KSA license must withhold kansspelbelasting on winnings of Dutch resident players. The licensed online providers include: Toto Online, Holland Casino Online, Unibet, Bet365, 888, and others. Unlicensed (foreign) online gambling platforms are not permitted to offer gambling to Dutch residents — the KSA blocks unlicensed sites and fines providers that target Dutch players.

Gambling Winnings and Box 3

  • Not in box 3: Gambling winnings are not included in box 3 of the income tax return — the winnings are a tax-free windfall after the kansspelbelasting has been withheld. The initial stake (the inzet) is paid from after-tax money — the player does not declare the stake or the winnings. The winnings are also not subject to gift tax (schenkbelasting) if the winnings are kept by the player (the winnings are the player's own income). However, if the player gives the winnings to a third party, the gift may be subject to gift tax under the standard schenkbelasting rules.

Non-Resident Gamblers

  • Not taxable in the Netherlands: Non-resident gamblers (persons not resident in the Netherlands) are not subject to Dutch kansspelbelasting if the gambling is conducted through a non-Dutch provider (a foreign online gambling platform without a Dutch KSA license). The non-resident player receives the gross winnings without the 30.5% withholding. If the non-resident gambler uses a Dutch-licensed provider (e.g., travels to Holland Casino), the winnings are subject to 30.5% kansspelbelasting — the non-resident can claim a refund under the applicable tax treaty (most treaties allocate the taxing right to the country of residence).

For the full gambling industry regulations, including the KSA licensing requirements, the remote gambling act, and the problem gambling prevention levy, see our Gaming and Gambling Industry Guide →. For the personal income tax system and the box 3 wealth tax, see our Personal Tax Guide →. For the tax treatment of cryptocurrency gambling and crypto casino winnings, see our Crypto Tax Guide →.

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