Tax Authorities and winnings from foreign casinos: Rules 2026

Do you win at a foreign casino? Then you must pay gambling tax to the Tax Authorities yourself 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 (winnings minus stake) per calendar month. Check the license via the Gaming Authority to prevent fines.

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

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

Difference between legal Dutch casinos and foreign providers

The difference lies in the tax liability. At a legal online casino with a license from the Gaming Authority, such as Unibet or bet365, the provider pays the gambling tax directly to the state. You receive the net amount and do not have to do anything. This also applies to physical locations of Holland Casino in the Netherlands. The organizer pays the tax, meaning the player has no obligation to file a tax return.

At a foreign casino without a Dutch license, such as PokerStars or providers with a license from Malta, this obligation lies with you. You must keep track of what you deposit and cash out yourself. Only the positive difference (winnings minus stake) per calendar month is taxed. Losses are not tax-deductible from winnings in other months, which significantly increases the administrative burden compared to playing at Holland Casino.

Definition of a foreign game of chance

The Tax Authorities use a strict definition: a game of chance is 'foreign' if the management of the organization is not established in the Netherlands. For online casinos, this means the provider does not have a license from the Dutch Gaming Authority.

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

The role of the Gaming Authority and licenses

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

If you play with a party without this license, the winnings fall under your own obligation to file a tax return. The Tax Authorities can check via international data exchange (CRS) and bank transactions whether you have declared these incomes. Ignoring this obligation at a foreign casino leads to high fines and additional tax assessments, as the tax authorities are increasingly able to trace digital money flows.

How much gambling tax do you have to pay?

For winnings from activities at a foreign casino, a rate of 37.80% applies in 2026. You are responsible for the tax return 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 leading.

The rate of 37.80% and the threshold of € 449

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

Distinguish between incidental benefit and structural income. Winnings from games of chance are usually seen as incidental and fall under the gambling tax. However, if you gamble structurally and professionally, the Tax Authorities may classify this as income from other activities in Box 1 of the income tax. For most recreational players, the gambling tax remains applicable. The € 449 limit serves as an important benchmark here; for amounts above this, an obligation to file a tax return immediately arises for the player with foreign providers.

Calculation of offline winnings: tax on the gross prize

During a physical visit to a foreign casino, which is an offline game of chance, the tax is calculated on the gross prize. This means that 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, which comes to € 189. You are left with a net amount of € 311.

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

Calculation of online winnings: 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 winnings.

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 records per month accurately, because the Tax Authorities ask for a clear overview of your deposits and withdrawals. Failure to correctly keep track of these transactions can lead to fines or a higher assessment. Use the Gambling Tax Return form to declare this correctly.

Filing a tax return with the Tax Authorities: step-by-step

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

The right form for foreign prizes

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

It is important to understand that the gambling tax return does not only relate to cash, but also to prizes in kind, such as cars or trips. The Tax Authorities check whether the provider has a license. If it is missing, the player must file the tax return themselves. In the case of an online game of chance without a license, you pay tax on the profit (the positive difference between stake and payout), while for a foreign lottery you pay tax on the entire prize.

Keeping track of deposits and withdrawals

Recording transactions is necessary to calculate the correct profit per calendar month. For online games of chance 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 than you staked in a calendar month, an obligation to file a tax return arises. Without detailed monthly administration, you cannot offset these losses, potentially causing you to pay too much tax on the gross payout.

This administrative burden is increased by growing tax transparency. The Tax Authorities make use of 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. Keeping an accurate administration per calendar month therefore serves not only for the correct calculation of the profit, but also as burden of proof should the Tax Authorities ask questions about the origin of the money.

Payment deadlines and fines for late filing

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

The risk of non-compliance is real, especially now that the Tax Authorities actively check for undeclared income from foreign casino play. Players who do not declare their winnings 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 prevent tax problems.

Professional gambling and the Wwft Act

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

When is gambling professional?

For most players, gambling is a hobby and the winnings fall under the gambling tax. However, if you gamble structurally and with a certain degree of professionalism, the Tax Authorities may classify this as professional gambling. In that case, the winnings are not taxed via the gambling tax, but as 'income from other activities' in Box 1 of the income tax. This rate can rise up 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 Prevention of Money Laundering and Financing of Terrorism Act (Wwft). This law obliges 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.

The FIU-Netherlands analyzes these reports and shares relevant information with the Tax Authorities. 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 data from the FIU can be used by the Tax Authorities to detect discrepancies between your declared income and your actual financial flows.

Risks and enforcement

The monitoring of winnings from foreign casinos is no longer based on guesswork 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 winnings from Malta or Curaçao has therefore become virtually impossible for the Dutch tax authorities.

Impact of CRS and fintech services

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

For jurisdictions outside the EU, such as Curaçao, financial traces are also becoming increasingly visible. Payouts to Dutch bank accounts remain traceable. The Tax Authorities can easily check through these channels whether you, as a resident of the Netherlands, are liable to pay tax on your casino winnings.

Are transactions via Revolut or Wise completely anonymous to the tax authorities? No, this is a dangerous misconception. Revolut and Wise are popular fintech services that are often used for fast international transfers, but they fall under the same reporting obligations as traditional banks. If you have your casino winnings 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 Authorities insight into your balance and transaction history.

About this article - Editorial standards

Author: Sarah Weber - Casino Tester & Bonus Analyst

Fact checked by: Dr. Markus Hoffmann - Senior iGaming Compliance Analyst

Last updated: 2026-07-17.

This article about "tax authorities winnings foreign casino" was written by Sarah Weber and fact-checked by Dr. Markus Hoffmann. Both regularly update the content in response to changes in regulations, licenses, and bonus terms. 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 evaluation.

About the reviewer

More than 12 years of experience in the iGaming industry, including 5 years as a compliance consultant for license holders 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 solely intended for editorial and comparative purposes and does not constitute legal advice. Players themselves are responsible for complying with local regulations.