Profit tax 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 operator 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 liable to pay profit tax yourself?

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 (Kansspelautoriteit) do not deduct this tax at source. You file your own tax return on 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 don't have to do anything.

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

The threshold of € 449 per calendar month

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

Every positive net profit in a calendar month is taxable, even if it is a small amount. The Tax Administration does not apply a minimum threshold here. If you have won more than you wagered at foreign sites in one month, you must file a tax return. Keep accurate track of your monthly transactions 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 taxpayer. Brands like PokerStars or platforms with a Curacao license fall under this category 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 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 via the Gambling Tax Return form whether you have won more than you wagered.

Calculation example: 37.8% on the gross profit

The gambling tax rate is currently 37.8%. A common mistake is the assumption that this percentage applies to your net profit (winnings minus wager). However, for tax purposes, the gross prize counts as the basis. For example, you win € 1,000 after a wager of € 200. You are left with a net € 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 makes your final payout 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 tax 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 authorities.

Can I deduct losses from my taxable profit?

To determine the 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 cannot deduct the wagers or previous losses from the tax base for calculating 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 enforcement by the government

The profit tax foreign online casino netherlands is a complex tax obligation that rests on the player, not on the provider. At legal Dutch providers, the gambling tax is automatically deducted. At foreign platforms, you must file a return on your net profits yourself. The Tax Administration is increasingly tracing this income through international data exchange. Ignoring this obligation leads to high fines and back-taxes 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 for Exclusion from 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 multi-million fines. 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 thus do not fall under the Dutch protection umbrella, while parties like Unibet and BetMGM do have a Ksa license.

Risks of fines and back-taxes

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 a back-tax assessment for the owed gambling tax of 37.8% plus administrative fines. These fines are not symbolic; they can amount to thousands of euros and pose 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. Although losses within the same month may be deducted, losses from previous months or years cannot. This creates a situation where you effectively pay tax on profit that does not exist in reality due to previous losses. Therefore, ensure accurate administration 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 at a provider with a license from the Dutch Gaming Authority, such as Unibet or Holland Casino, then the profit is tax-free for you. With platforms without this license, such as PokerStars, you as a player are responsible for 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 net into your account. The same rule applies to Unibet, which has a license from the Dutch Gaming Authority. Because Unibet is under the supervision of this national regulator, you do not need to file a 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

For providers without a Dutch license, a different arrangement applies. 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 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 does offer a branch with a Dutch license in 2026. However, if you play on an international variant of BetMGM without a KSA logo, then you are liable to pay tax yourself again. It is crucial to check which specific license your account rests on, as the tax consequences differ per entity.

Lotteries: Staatsloterij and Postcode Loterij

Lotteries use their own tax logic, which 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 amount; 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 deducted above an exemption of €449. Although the Postcode Loterij takes care of the payment, it is important to realize that foreign lotteries do fully fall under your own obligation to file a return.

About This Article - Editorial Standards

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

This article on "profit tax foreign online casino netherlands" 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.