Tax on winnings foreign online casino Netherlands: when do you pay yourself?

Do you play at a foreign online casino without a Dutch license? Then you as a player are personally responsible for paying gambling tax. For providers with a Dutch license, the organizer deducts the tax. For foreign sites, you must file a tax return for every positive net profit in a calendar month, regardless of the amount. The rate is 37.8%.

When are you personally liable for tax on winnings?

Are you a resident of the Netherlands and do you play at a foreign online casino? Then you as a player pay gambling tax directly to the Tax Administration. Legal providers with a license from the Dutch Gaming Authority do not withhold this tax at the source. You file the return yourself for your net profit per calendar month. Every positive outcome is taxable, no matter how small.

The difference between KSA license holders and foreign sites

The tax obligation depends on the license status of the provider. Do you play at an operator like Unibet or BetMGM with a license from the Dutch Gaming Authority? Then the casino pays the gambling tax (37.8%) on the gross gaming result. For you as a player, these winnings are net and tax-free. You do not have to do anything.

If you choose a foreign online casino, licensed for example by the Malta Gaming Authority or Curacao eGaming, the burden shifts to you. The Tax Administration does not view these providers as Dutch tax entities. You are required to calculate and pay the tax yourself using the Gambling Tax Return form.

The threshold of € 449 per calendar month

Many players mistakenly think that the exemption of € 449 applies universally. This is incorrect. This threshold of € 449 is only applicable to prizes from Dutch gambling providers and certain lotteries. At a foreign online casino, this tax exemption limit does not exist.

Every positive net profit in a calendar month is taxable, even for a small amount. The Tax Administration does not apply a minimum threshold here. If you won more than you wagered on foreign sites in one month, you must file a tax return. Keep accurate track of your transactions per month to avoid fines.

Definition of a foreign game of chance

How does the tax authority define a foreign game? A foreign online casino is a provider that does not fall under the Remote Gambling Act and does not have a Dutch establishment acting as a taxable entity. Brands like PokerStars or platforms with a Curacao license fall under this if they do not have a KSA license.

The Tax Administration can trace this income through international treaties and the Common Reporting Standard (CRS). Anonymity therefore offers no guarantee against audits. Make sure you know where you are playing: in the absence of a Dutch Gaming Authority license, you are the tax-liable party.

How do you calculate and pay gambling tax on foreign winnings?

At a foreign online casino, you as a player are personally responsible for paying gambling tax to the Tax Administration. Providers with a Dutch license deduct tax upon payout. You must therefore calculate your monthly result yourself and declare whether you have won more than you wagered via the Gambling Tax Return form.

Calculation example: 37.8% on the gross profit

The rate for gambling tax is currently 37.8%. A common mistake is the assumption that this percentage applies to your net profit (winnings minus wager). Fiscally, however, the gross prize counts as the basis. Suppose you win € 1,000 after a wager of € 200. You keep a net of € 800, but the Tax Administration calculates the tax on the full € 1,000. The gambling tax to be paid is then € 378 (37.8%), which means your final take-home amount is lower than expected. Players must keep accurate records.

Step-by-step: Filing a return via the Tax Administration

Have you won more than you wagered in a calendar month at a provider without a Dutch license? Then you must file a return. Use the specific Gambling Tax Return form for this. This return must be submitted to the Tax Administration within one month after the moment the prize becomes available. Payment can easily be made via iDEAL. Failure to submit the Gambling Tax Return in a timely manner can lead to fines, as ignorance is no defense for the tax authority.

Can I deduct losses from my taxable profit?

To determine tax liability, you look at the total result per calendar month. Losses may be offset against winnings within the same month to determine whether there is a positive balance above the threshold at all. However, once it is established that you are liable for tax, you may not deduct the wagers or previous losses from the tax base for the calculation of the 37.8% levy. This means that Income Tax rules do not apply directly here; it is purely about the gambling tax on the gross payout.

Legal status and government enforcement

The tax on winnings for foreign online casinos in the Netherlands is a complex tax obligation that rests on the player, not on the provider. For legal Dutch providers, the gambling tax is automatically withheld. For foreign platforms, you must file a return yourself for your net profits. The Tax Administration traces this income increasingly through international data exchange. Ignoring this obligation leads to high fines and additional assessments without the possibility of loss offsetting.

Illegal offering and the Remote Gambling Act

Since the introduction of the Remote Gambling Act on October 1, 2021, the offering of online games of chance in the Netherlands has been strictly regulated. The Dutch Gaming Authority (Ksa) is the regulator that issues licenses to parties that meet strict requirements for consumer protection and integrity. Playing at a casino that only holds a license from the Malta Gaming Authority or Curacao eGaming, without a Dutch license, is illegal for the provider to target the Dutch market.

Although there are currently no direct criminal sanctions for players, this entails significant risks. You fall outside the protection of CRUKS (Central Register Exclusion of Games of Chance) and have no legal recourse in case of disputes. The Ksa applies an active Fine Policy where illegal providers are often imposed fines of millions. For the player, it mainly means uncertainty about the safety of money and personal data. Brands such as PokerStars often operate under foreign licenses and therefore do not fall under the Dutch protection umbrella, while parties like Unibet and BetMGM do have a Ksa license.

Risks of fines and additional assessments

Failure to file a return for winnings at foreign casinos can lead to serious financial consequences. The Tax Administration can, after detection through CRS or bank monitoring, proceed to issue an additional assessment of the gambling tax due of 37.8% plus administrative fines. These fines are not symbolic; they can amount to thousands of euros and represent a heavy burden on your net result.

In addition, the method of calculation for foreign winnings is disadvantageous: you pay tax on the gross prize. Losses within the same month may be deducted, but losses from previous months or years cannot. This creates a situation where you effectively pay tax on profit that in reality does not exist due to earlier losses. Therefore, make sure to keep accurate records of all deposits and payouts per calendar month to avoid surprises.

Comparison: well-known providers and their tax status

The tax obligation depends entirely on the license holder. If you play with a provider licensed by the Dutch Gaming Authority, such as Unibet or Holland Casino, the winnings are tax-free for you. At platforms without this license, such as PokerStars, you as a player are personally responsible for filing the gambling tax return on your net profit. Always check the register before you deposit.

Local license holders: Holland Casino, TOTO and Unibet

For players who choose legal options, the administrative burden is minimal. Holland Casino, the state-owned enterprise that operates physical branches and online services, pays the gambling tax directly to the tax authorities. This means that every prize you win is deposited into your account as net. The same rule applies to Unibet, which holds a license from the Dutch Gaming Authority. Because Unibet is supervised by this national regulator, you do not have to file a tax return for winnings obtained on their Dutch platform. Also for sports betting via TOTO, a subsidiary within this regulated ecosystem, the provider arranges the tax payment. For you as a player, the full amount won remains available without further obligations.

Foreign giants: PokerStars and BetMGM

A different arrangement applies to providers without a Dutch license. PokerStars, operating under a license from the Malta Gaming Authority, falls outside the Dutch tax system for the provider. As a result, the player must file a tax return with the Tax Administration for positive monthly results. Historically, PokerStars has previously reached settlements with the Tax Administration, underlining the importance of correct filing. BetMGM will offer a branch with a Dutch license in 2026. However, if you play on an international variant of BetMGM without the KSA logo, you will be liable for tax yourself again. It is crucial to check which specific license your account is based on, as the tax consequences differ per entity.

Lotteries: Staatsloterij and Postcode Loterij

Lotteries use their own tax logic that differs from casinos. The Staatsloterij, organized by the Nederlandse Loterij, always pays out prizes net. Whether you play online via the app or buy a physical ticket, the organization pays the gambling tax on your behalf. There is no threshold; every prize is tax-free for the winner. This stands in contrast to the Postcode Loterij, where prizes are communicated gross and the tax is only withheld above an exemption of €449. Although the Postcode Loterij handles the tax payment, it is important to realize that foreign lotteries do fall entirely under your own obligation to file a tax return.

About this article - Editorial guidelines

✍️ Author: Sarah Weber - Casino Tester & Bonus Analyst
✅ Fact-checked by: Dr. Markus Hoffmann - Senior iGaming Compliance Analyst
📅 Last updated: 2026-08-26.

This article about "tax on winnings foreign online casino Netherlands" was written by Sarah Weber and fact-checked by Dr. Markus Hoffmann. Both regularly update the content following changes in regulations, licenses, and bonus conditions. All references to licenses, regulators, and laws 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, payout processes, and customer service assessment.

About the reviewer

More than 12 years of experience in the iGaming industry, including 5 years as a compliance consultant for licensed providers in 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 solely for editorial and comparison purposes and does not constitute legal advice. Players are personally responsible for complying with local regulations.