Gambling tax winning foreign casino: rules, rate and declaration

For gambling tax on winning at a foreign casino, you must file a tax return yourself if the provider does not have a Dutch license. Do you win more than € 449 at a foreign or illegal online casino? Then you pay 37,8% tax on the gross prize. With legal Dutch providers such as Holland Casino, you do not have to pay anything.

When are you personally liable for tax on foreign winnings?

Are you as a player personally responsible for the gambling tax on winning at a foreign casino? Yes, this is the case when the provider does not hold a license from the Dutch Kansspelautoriteit. At a legal online casino, the operator pays the 37,8% tax, meaning your winnings are net. However, if you play at an online game of chance without a license, you must file a tax return yourself with the Belastingdienst as soon as your monthly winnings exceed your stake. This tax obligation also applies to physical winnings outside the EU and lotteries, regardless of location.

Difference between legal and illegal online casinos

The distinction lies with the license holder. A legal online casino, such as Unibet or bet365 with a Dutch license, is obliged to remit the gambling tax on the gross gaming revenue to the state. For you as a player, this means that you do not have to perform any administrative actions and receive your payouts tax-free. The Kansspelautoriteit strictly monitors these license holders to guarantee compliance.

On the other hand, an illegal provider operates without this Dutch permission. Winnings at parties like PokerStars or William Hill, which often fall under offshore licenses, are not exempt. Here, the liability shifts completely to you. You must check yourself whether the organizer is established in the Netherlands. If this connection is missing, the game falls under the category of online game of chance without a license and you are personally liable for tax. Playing at these providers is also illegal under the Gambling Act, which brings extra risks in addition to the tax burden.

An important concept here is withholding tax. With Dutch providers, the gambling tax acts as a form of withholding tax: the tax is withheld and remitted directly at the source (the casino). Foreign casinos do not apply this withholding tax, which means the entire administrative and financial burden for paying the tax rests on your shoulders.

Rules for physical casinos abroad

For physical visits to casinos abroad, the Belastingdienst uses a geographical dividing line. If you win in a physical casino within the European Union, for example Casino Barcelona, you are exempt from gambling tax in the Netherlands. Although you officially have to file a tax return for prizes above € 449, the amount payable will be set at € 0.

However, if you win outside the EU, such as in Las Vegas or Macau, you do have to pay tax in the Netherlands. There is a possibility to prevent double taxation: if you have already paid a comparable tax in the country of origin, you do not have to pay it again in the Netherlands. You must then submit conclusive proof of this foreign payment with your tax return. If you pay nothing on the spot, you owe the full 37,8% to the Dutch tax authorities.

Status of well-known international brands

Large international names such as PokerStars and William Hill often operate without a Dutch license and are therefore considered illegal providers for the Dutch market. Many players confuse a license from the Malta Gaming Authority or Curacao eGaming with a Dutch exemption, but this is a dangerous misconception. Only a license from the Kansspelautoriteit offers protection against having to file your own tax return.

When you win at an online game of chance without a license from these brands, you must file a tax return yourself if your winnings exceed your stake in a calendar month. This also applies to crypto casinos that fall under offshore jurisdictions. The absence of withholding tax does not mean that the winnings are tax-free. On the contrary, the entire administrative burden rests on you. Keep accurate track of your stakes and payouts. The Belastingdienst can request this data and check it afterwards.

How much gambling tax do you have to pay and when?

If you win more than the exemption limit at a foreign casino, you are personally responsible for the tax return on gambling tax for winning at a foreign casino. The Belastingdienst uses a rate of 37,8% on the gross payout, not on your net profit. This means that you must calculate and pay the amount due yourself. Domestic providers deduct this automatically.

The exemption limit of € 449

The limit of € 449 determines whether you are liable for tax at all. If you win a prize with a value of € 449 or less, you do not have to pay gambling tax. Please note: this exemption does not automatically apply to online games of chance where your monthly winnings are higher than your stake, even if the individual prize remains below the threshold. For winnings above this limit abroad, the exemption lapses completely and you must file a tax return.

The rate of 37,8% on the gross prize

The current rate for gambling tax is 37,8%. The calculation is based on the total prize paid out (gross), not on your winnings minus the stake. Suppose you stake € 25 and win € 500. The tax is then 37,8% of € 500, which is € 189. Your actual net profit is lower than you might expect, because the stake is not deducted from the tax base.

Comparison with Dutch lotteries

With organizations such as the Staatsloterij or TOTO, the payment is arranged differently. These providers withhold the gambling tax directly from the prize or pay it as the organizer, so that you receive a net prize. The Staatsloterij often communicates net prizes, while other lotteries withhold the 37,8% before the money is in your account. With foreign casinos, this withholding tax is missing: you receive the full amount but will receive a tax assessment from the Belastingdienst later.

Step-by-step: Filing a tax return with the Belastingdienst

If you win at a foreign game of chance without a Dutch license, you are personally responsible for the Gambling Tax Return. The Belastingdienst expects you to submit the form and pay 37,8% within one month of receiving the prize. Failure to comply with this duty can lead to intensive audits by the Fiscal Information and Investigation Service, which actively searches for unjustified accumulation of wealth.

Finding and filling in the right form

Use the specific PDF form 'Gambling tax return on prizes from foreign games of chance' from the Belastingdienst. This document is mandatory for winnings at providers such as PokerStars or physical casinos in Las Vegas that do not have a Dutch license. Enter the exact date, the gross amount and the name of the organizer. Note: prizes in kind, such as cars or trips, must also be declared here.

Burden of proof and exchange rates

Keep all transaction statements and proofs of payout carefully. The Fiscal Information and Investigation Service can ask for substantiation in case of doubt, especially with large amounts or crypto winnings. Do you win in foreign currency? Use the official exchange rate of the day of payout to convert the amount into euros for your Gambling Tax Return. Without conclusive proof, you risk the inspector marking the entire received amount as taxable profit.

Avoiding double taxation

Prevention of double taxation is possible, but complex. If you have already paid a comparable tax in the country of origin, you often do not have to pay anything more in the Netherlands, provided you can prove this. However, many offshore jurisdictions do not levy withholding tax. In that case, the Dutch assessment of 37,8% remains fully in force. A settlement agreement can offer a solution in discussions about the amount of the assessment, but generally requires professional tax support.

Risks, enforcement and common mistakes

When playing in a foreign casino, the tax responsibility lies entirely with you. Winnings from providers without a Dutch license are taxable, regardless of the license holder such as the Malta Gaming Authority. Failing to declare these winnings leads to high fines via the Kansspelautoriteit Fine Policy, while players outside the CRUKS register also miss out on protection against gambling addiction.

Enforcement and fines for non-declaration

The Kansspelautoriteit actively enforces against illegal providers and can block domains. For players who win at unlicensed sites, a strict declaration obligation applies. If this is neglected, you risk a substantial administrative fine for violating the law. The Kansspelautoriteit Fine Policy is aimed at forcing compliance. In addition to the financial sanction, you must still pay 37,8% gambling tax on the gross profit.

Myth: Exemption within the European Union

Many players think that a license from the Malta Gaming Authority automatically exempts them from Dutch tax. This is incorrect. Only winnings at providers with a Dutch license are tax-free for the player. Although Casino Barcelona falls within the European Union, an MGA license for online platforms does not mean that the Dutch tax authorities waive taxation if the provider does not have a local license. The myth that the EU exemption always applies to online gambling leads to expensive tax errors.

Specific points of attention: crypto and CRUKS

Providers under Curacao eGaming often operate outside Dutch supervision and CRUKS. Playing at these carries double risks: no access to self-exclusion systems against gambling addiction and full tax liability. Winnings from crypto casinos fall under the same rules. Because Curacao eGaming does not apply withholding tax like in the Netherlands, you must declare the full winnings yourself. The lack of a link with CRUKS does not mean that the Belastingdienst ignores your transactions.

About this article - Editorial guidelines

● Author: Sarah Weber - Casino Tester & Bonus Analyst
● Fact checked by: Dr. Markus Hoffmann - Senior iGaming Compliance Analyst
● Last updated: 2026-08-27.

This article about "gambling tax winning foreign casino" was written by Sarah Weber and fact-checked by Dr. Markus Hoffmann. Both regularly update the content following changes in regulations, licenses and bonus terms. All references to licenses, regulators and laws link to public sources (the local gambling authority, the applicable local gambling legislation).

About the author

8+ years of experience reviewing casinos, 200+ personally tested platforms in 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. Areas of focus: bonus mathematics, wagering analysis and player protection systems.

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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 compliance with local regulations.