Tax Authority and Profits from Foreign Casinos: Rules 2026

Do you win at a foreign casino? Then you must pay gambling tax yourself to the Tax Authority if the prize exceeds € 449. The rate is 37.80% on the gross prize. For online casinos without a Dutch license, you pay tax on the positive difference (profit minus stake) per calendar month. Check the license via the Dutch Gambling Authority to avoid fines.

When do you have to pay tax on foreign casino profits?

If you play at a foreign casino without a Dutch license, you as the player are responsible for filing the gambling tax return with the Tax Authority. While legal providers handle the payment, you must calculate and pay the net profit yourself here. This applies as soon as you win more than you have staked in a calendar month, a fiscal distinction that many players overlook.

Difference between legal Dutch casinos and foreign providers

The difference lies in fiscal liability. At a legal online casino with a license from the Dutch Gambling Authority, such as Unibet or bet365, the provider pays the gambling tax directly to the state. You receive the net amount and need to do nothing. This also applies to physical branches of Holland Casino in the Netherlands. The organizer pays the tax, meaning the player has no filing obligation.

At a foreign casino without a Dutch license, such as PokerStars or providers with a license from Malta, this obligation falls on you. You must keep track of your deposits and payouts yourself. Only the positive difference (profit minus stake) per calendar month is taxable. Losses cannot be deducted from profits in other months, which significantly increases the administrative burden compared to playing at Holland Casino.

Definition of a foreign gambling game

The Tax Authority uses a strict definition: a gambling game is 'foreign' if the organization's management is not based in the Netherlands. For online casinos, this means the provider does not have a license from the Dutch Gambling Authority.

There is an important nuance difference between online and offline play. At an offline foreign casino (for example in the EU), you must pay tax on the full prize if it exceeds € 449. However, for online play without a Dutch license, you only pay tax on the net profit (the amount you win more than you stake) within a calendar month. This discrepancy in the tax base (gross prize versus net result) is essential for a correct return.

The role of the Dutch Gambling Authority and licenses

The Dutch Gambling Authority is the regulator that issues licenses to providers that comply with Dutch legislation. Providers such as Unibet and bet365 hold such a license, which guarantees that they pay the gambling tax. Players can check on the Dutch Gambling Authority's website whether a casino has a valid license.

If you play with a party without this license, the profit falls under your own filing obligation. The Tax Authority can verify via international data exchange (CRS) and bank transactions whether you have reported this income. Ignoring this obligation at a foreign casino leads to high fines and additional assessments, as the tax authority is increasingly able to trace digital money flows.

How much gambling tax do you have to pay?

For profits from activities at a foreign casino, a rate of 37.80% applies in 2026. You are responsible for the filing yourself if the provider does not have a Dutch license. For offline prizes above the € 449 threshold, you must report this yourself, while for online play the positive difference per month is decisive.

The rate of 37.80% and the threshold of € 449

The Tax Plan 2025 paved the way for the current rate structure, with gambling tax increasing to 37.80% in 2026. This percentage is significantly higher than previous rates and has a direct impact on your net profit. The tax authority applies an exemption threshold: for a prize of € 449 or less, you do not have to pay gambling tax, unless it involves online play.

Distinguish between incidental gains and structural income. Profits from gambling are generally considered incidental and fall under gambling tax. However, if you gamble structurally and professionally, the Tax Authority may classify this as income from other work in Box 1 of the income tax. For most recreational players, gambling tax still applies. The € 449 threshold serves as an important benchmark here. For amounts above this, a filing obligation arises directly for the player with foreign providers.

Calculation of offline profit: tax on the gross prize

When visiting a foreign casino in person, involving an offline gambling game, the tax is calculated on the gross prize. This means the organizer does not take your stake into account. Suppose you stake € 25 and win € 500. The gambling tax is then 37.80% of € 500, amounting to € 189. You are left with a net € 311.

Where Dutch situations have the organizer handle the filing, you must fulfill the obligations yourself at a foreign offline casino. The calculation here is straightforward but often disadvantageous: you pay tax on the total profit amount, not on the net profit. This differs fundamentally from the online method. Make sure to record the gross prize correctly for your return, as the tax authority assumes the full paid-out amount.

Calculation of online profit: the positive difference per month

For online casinos without a Dutch license, a different calculation method applies. Here you pay tax on the positive difference between what you have won and what you have staked within one calendar month. This is an important advantage compared to offline play. Losses in the same month can therefore be offset against profits.

If you stake € 1000 in January and win € 1200, your taxable base is € 200. You calculate the 37.80% gambling tax on this amount. Keep your administration per month accurate, as the Tax Authority requests a clear overview of your deposits and payouts. Failing to track these transactions correctly can lead to fines or a higher assessment. Use the Gambling Tax Return form to declare this correctly.

Filing a return with the Tax Authority: step-by-step

When you make a profit at a foreign casino without a Dutch license, you are responsible for filing the gambling tax return with the Tax Authority yourself. This process requires accurately filling out the specific form and administering transactions per calendar month. Failing to meet these obligations in a timely manner can lead to high fines and additional assessments, as the tax authority is increasingly able to trace international money flows via systems like CRS.

The correct form for foreign prizes

To report prizes from abroad, you use the specific form 'Return of gambling tax on prizes from online gambling without a Dutch license and foreign gambling games'. The Tax Authority makes this document available as a PDF, which you can download and fill out with Adobe Reader. This form is mandatory when you have won a cash or in-kind prize from a provider that does not hold a license from the Dutch Gambling Authority, or at an offline gambling game whose management is not based in the Netherlands.

It is important to understand that the gambling tax return applies not only to cash but also to in-kind prizes, such as cars or trips. The Tax Authority checks whether the provider has a license. If this is missing, the player must file the return themselves. For an online gambling game without a license, you pay tax on the profit (the positive difference between stake and payout), whereas for a foreign lottery you pay tax on the entire prize.

Tracking deposits and payouts

Administering transactions is necessary to calculate the correct profit per calendar month. For online gambling without a Dutch license, only the net amount is taxable: you may deduct the stake of that same month from the payouts. If you have won more in a calendar month than you have staked, a filing obligation arises. Without detailed administration per month, you cannot offset these losses, meaning you may pay too much tax on the gross payout.

This administrative burden is exacerbated by increasing fiscal transparency. The Tax Authority uses international data exchange (CRS), allowing balances and transactions on foreign accounts or via fintech services such as Revolut and Wise to be linked to your BSN (Dutch social security number). Keeping accurate administration per calendar month therefore serves not only for the correct calculation of the profit, but also as proof in case the Tax Authority asks questions about the origin of the money.

Payment terms and fines for late filing

After filing the gambling tax return, the due tax must be paid within the stipulated period. Although the exact payment deadline is stated on the form, the general rule is that a payment extension is not granted automatically. The Tax Authority is strict in enforcing these deadlines. Late payment leads directly to default fines and statutory interest.

The risk of default is real, especially now that the Tax Authority is actively checking for unreported income from foreign casino play. Players who do not report their profits risk not only an additional assessment of the gambling tax, but also an administrative fine. Filling out the form correctly and on time, and paying the tax, is therefore the only way to avoid fiscal problems.

Professional gambling and the Wwft Act

In addition to the standard gambling tax, there are two other legal frameworks players must take into account: income tax for professional gambling and anti-money laundering legislation.

When is gambling considered professional?

For most players, gambling is a hobby and the profit falls under gambling tax. However, if you gamble structurally and with a certain degree of professionalism, the Tax Authority may classify this as professional gambling. In that case, the profit is not taxed via gambling tax, but as 'income from other work' in Box 1 of the income tax. This rate can rise to 49.50%, depending on your total income. The distinction lies in the frequency, the size of the stakes, and the degree of risk management.

The role of the Wwft Act and FIU-Netherlands

Casinos, including foreign ones, fall under the Act on the Prevention of Money Laundering and Financing of Terrorism (Wwft). This law requires providers to report unusual transactions to the Financial Intelligence Unit (FIU-Netherlands). Large or frequent deposits and withdrawals, especially via foreign channels, trigger these reports.

FIU-Netherlands analyzes these reports and shares relevant information with the Tax Authority. This creates an extra layer of control alongside the standard gambling tax return. When you play with a provider without a Dutch license, you must file a return yourself. The FIU's data can be used by the Tax Authority to detect discrepancies between your reported income and your actual financial flows.

Risks and enforcement

The control on profits from foreign casinos is no longer based on gambling alone, but through automated data exchange. Through the Common Reporting Standard (CRS), balances and transactions from foreign accounts, including fintech services, are directly linked to your BSN. Hiding profits from Malta or Curaçao has therefore become almost impossible for the Dutch tax authority.

Impact of CRS and fintech services

Can the Tax Authority see that you have profit on an account in Malta or Curaçao? Yes, thanks to international agreements like the CRS. This system ensures that financial institutions in participating countries automatically exchange data with the Dutch authorities. PokerStars, which for example holds a license in Malta, falls under this European regulation. As a member of the European Union, Malta is fully integrated into these transparency rules.

The same applies to jurisdictions outside the EU, such as Curaçao, where financial trails are becoming increasingly visible. Payouts to Dutch bank accounts remain traceable. The Tax Authority can easily verify via these channels whether you, as a resident of the Netherlands, are liable for tax on your casino profits.

Are transactions via Revolut or Wise completely anonymous to the tax authority? No, this is a dangerous misconception. Revolut and Wise are popular fintech services often used for fast international transfers, but they fall under the same reporting obligations as traditional banks. If you have your casino profit paid out to an account at Revolut or Wise, you remain fully tax liable in the Netherlands. These platforms exchange data via the CRS, giving the Tax Authority insight into your balance and transaction history.

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 "belastingdienst winst buitenlandse casino" 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.