Gambling without a Dutch license: do you have to pay tax yourself?

Yes, when gambling without a Dutch license, you as a player are personally responsible for paying 37.8% gambling tax on your net winnings. Legal providers pay this tax, but with casinos holding a foreign license (such as from Malta or Curaçao), you must file a monthly tax return with the Tax Authorities. Failure to comply with this obligation leads to additional assessments and fines, even though playing itself is not directly punishable for you as an individual.

Tax obligations: who pays the gambling tax?

When you win while gambling without a Dutch license, paying tax is your own responsibility, unlike playing at licensed providers. The Tax Authorities require that you as a player declare and pay the gambling tax on the net profit. This rate has been 37.8% since 2026 and must be processed monthly via the Gambling Tax Return. With legal providers such as Holland Casino, the organizer takes this tax burden off your hands, but with foreign platforms, the administrative and financial pressure rests entirely on you, regardless of any potential wealth income tax.

The difference between legal and illegal providers

The core of the Dutch system lies in the licensing by the Gambling Authority. Providers with a Dutch license, such as Holland Casino or major international brands operating locally, pay the gambling tax directly to the state. Legal providers like Holland Casino pay the tax directly, making your winnings net.

With casinos without a Dutch license, often operating under licenses from Malta or Curaçao, the situation is different. These organizations fall outside the scope of the Dutch tax authorities and do not pay tax in the Netherlands. The legislator has determined that the player is the taxpayer in these cases. Although playing at these providers is not directly punishable for you as an individual, you do run the risk that the Tax Authorities will check afterwards whether you have correctly declared the winnings. Failure to comply with this obligation can lead to high fines, while the illegal provider itself often remains unbothered.

How do you calculate the 37.8% gambling tax?

As of January 1, 2026, the rate for gambling tax has been set at 37.8%. Do not calculate the tax on the total paid-out amount, but on the net profit. The law states that the tax is levied on the net profit per calendar month. This means that you may deduct all losses in the same month from your winnings before applying the 37.8% rate.

Suppose you win €1,000 in March but lose €400 in that same month. Your net result is then €600. On this amount, you calculate the tax: €600 x 37.8% = €226.80. You must pay this amount via the Gambling Tax Return. Keep in mind that you must keep these records monthly and not just at the end of the year. Accurately recording transactions is essential, especially when playing on platforms with fluctuating currencies or cryptocurrencies, where exchange rate fluctuations can complicate the calculation.

Are gambling winnings subject to income tax?

There is often confusion about the relationship between gambling tax and income tax. In the Netherlands, gambling winnings are not subject to income tax in Box 1 (work and home) or Box 2 (profit from enterprise), as long as it does not concern structural, professional gambling that can be classified as a profession. The gambling tax is a final levy; after paying the 37.8%, the tax liability for those specific winnings is settled.

However, the outcome of your gambling activities can indirectly affect your wealth in Box 3 of the income tax. If you hold undistributed winnings or a balance on a gambling account at the end of the year, this counts towards your wealth tax. It is crucial to make a distinction: the direct winnings are taxed via the Gambling Tax Return, while the remaining wealth you hold is part of the basis for income tax. Do not forget that with illegal providers, the burden of proof for this separation lies entirely with you.

Licenses and legal status of foreign casinos

When you choose to gamble without a Dutch license and pay tax, you step outside the protective framework of the Remote Gambling Act. Casinos with a foreign license, such as from the Malta Gaming Authority or Curaçao eGaming, operate legally in their own jurisdiction but are illegal on the Dutch market. This means that the Gambling Authority does not supervise, and players themselves are responsible for the tax return and bearing legal risks in case of conflicts.

Working with an MGA or Curaçao license

An illegal online casino in the Dutch context is a provider that targets Dutch players without a license from the Gambling Authority. Many of these platforms do operate under a foreign license, mostly from the Malta Gaming Authority (MGA) or Curaçao eGaming. The MGA is a strict regulator that requires license holders to undergo independent audits, fast payment processing and a complaints procedure. Curaçao eGaming generally applies less strict rules, resulting in a larger selection of games and fewer restrictions on bonuses, but also less player protection.

The crucial difference lies in the legal position. A casino with an MGA or Curaçao license is not bound by Dutch legislation, such as the mandatory connection to CRUKS or maximum bet limits. For the player, this means that although the casino is legal in Malta or Curaçao, offering services to Dutch players violates the Remote Gambling Act. As a result, you fall outside the License Holders Register of the Ksa, meaning you cannot appeal to Dutch consumer rights or dispute committees in the event of payment problems.

The role of the Gambling Authority

The Gambling Authority (Ksa) is the national regulator tasked with enforcing the Remote Gambling Act. Their primary tool is the License Holders Register, a public list in which all legal providers are listed. Providers that are not in this register but do actively advertise or offer services to Dutch players are classified as an illegal online casino.

The Ksa actively enforces against these parties by imposing high administrative fines, which often run into millions of euros. In addition, the authority can take penalty payment measures or submit requests for DNS blocking to internet providers to limit the accessibility of these sites. The goal is not only to punish the provider, but to protect market integrity and prevent gambling addiction by enforcing mandatory play measures such as CRUKS. Players can always verify the legality of a provider via the License Holders Register on the Ksa website.

Is playing at a foreign casino punishable by law?

For the individual player, the situation is nuanced: playing at an illegal online casino is currently not directly punishable by imprisonment or a criminal record for the player themselves. The legislator primarily focuses enforcement on the providers. However, this does not mean there are no consequences. Players face significant civil and tax risks.

As previously mentioned in the context of gambling without a Dutch license paying tax, the player remains fully responsible for paying gambling tax on the net winnings. Because the casino does not act as a withholding agent, the player must declare this themselves to the Tax Authorities. Failure to do so risks additional assessments and fines. In addition, the Gambling Authority offers no protection in the event of fraud or non-payments. In the event of a conflict with a provider under Curaçao eGaming or the Malta Gaming Authority, the player is on their own, without the legal safety nets that are present with a Dutch license holder.

How to file a gambling tax return

When you win at a provider without a Dutch license, the tax obligation rests entirely on you as a player. You must pay tax on gambling without a Dutch license yourself by filing a monthly return with the Tax Authorities. The rate is 37.8% on your net monthly profit, calculated as the difference between total withdrawals and deposits in that same calendar month.

When do you have to file a return?

The deadline for submitting the Gambling Tax Return is strict and shorter than for income tax. You are obliged to file a separate return for your winnings every month. This means you cannot wait until the end of the year; the Tax Authorities expect a monthly report. If you win in January, the return for that specific month must be submitted in accordance with the applicable deadlines.

Failure to comply with this monthly obligation leads to risks. Unfamiliarity with the rules is not a valid excuse for the tax authorities. Late or missed declarations can result in an additional assessment or a hefty fine. Moreover, a complex legal aspect plays a role here: although the Gambling Authority focuses on enforcing the licensing requirement and imposes fines on illegal providers, the player remains civilly and tax liable. So you do not only pay 37.8% gambling tax, but you also run the risk of criminal prosecution because gambling at an illegal casino is prohibited.

How do you fill in the form correctly?

Accurate administration is essential for filling in the Gambling Tax Return form correctly. You must specifically calculate the net profit: total withdrawals minus total deposits within one calendar month. The Tax Authorities ask for transparency regarding the foreign provider. Although the form itself has limited fields, you must be able to provide proof upon request.

Therefore, collect the following data from the foreign provider: Transaction overviews of deposits and withdrawals per month. Bank statements verifying the cash flows. The name and license number of the foreign regulator (for example MGA or Curaçao).

Without this documentation, you cannot substantiate your calculation of the 37.8% tax burden during an audit. Illegal casinos do not pay tax in the Netherlands themselves, leaving the entire administrative burden with you. Errors in the calculation of net profit can lead to corrections by the tax authorities.

Use of cryptocurrency and tax

Processing winnings in cryptocurrency for the Gambling Tax Return poses an additional challenge. The Tax Authorities calculate in euros, not in Bitcoin or Ethereum. You must convert the value of your crypto winnings to euros at the time of realization, i.e., when the winnings are actually in your account or converted.

The volatility of crypto makes this complex. If the exchange rate rises between the moment of winning and the moment of selling to euros, this can affect your tax position, although the gambling tax specifically looks at the value at the time of the payout by the casino. Keep in mind that many players using crypto specifically choose casinos without a Dutch license, which complicates supervision by the Gambling Authority, but does not negate the tax obligation. Make sure to link your exchange transactions to your casino history to demonstrate the origin of the funds.

Risks and player protection without KSA supervision

Anyone who chooses to gamble without a Dutch license and pay tax must realize that this goes hand in hand with the loss of legal consumer protection. Players fall outside the supervision of the Gambling Authority and do not have access to the CRUKS register for exclusion. Although the player themselves is not punishable, legal certainty is lacking in conflicts, and there are increased risks in the areas of money laundering and data security.

No access to CRUKS and limits

CRUKS (Central Register Exclusion of Games of Chance) is the national instrument to prevent problematic gambling behavior. With legal providers, it is automatically checked during registration whether a player is listed in this register. Casinos without a Dutch license are not connected to this system, allowing players with a gambling addiction or self-exclusion to gain access to the platform. This creates a dangerous situation in which the restrictive factor of CRUKS is completely absent.

The Gambling Authority strictly enforces the mandatory use of this register by license holders, but has no jurisdiction over foreign operators. Without this link, players also miss the mandatory deposit limits and play time warnings that are legally prescribed in the Netherlands. International casinos generally pay less attention to responsible gambling, making the barrier to excessive gambling lower. Players must therefore be extremely alert to their own behavior, as there is no external party to intervene in case of risky pattern recognition.

Risks of money laundering

Foreign casinos often operate under less strict regulations regarding the Prevention of Money Laundering and Financing of Terrorism Act. In the Netherlands, providers are required to apply strict KYC (Know Your Customer) procedures to block criminal money flows. For platforms without a KSA license, compliance with these anti-money laundering guidelines depends on local legislation in the country of origin, such as Malta or Curaçao, which does not always offer the same level of protection.

This has direct consequences for the payment infrastructure. The Dutch Payments Association coordinates the standards for secure payment transactions between Dutch banks and license holders. Because unlicensed casinos are not members of this association, transactions can be refused or blocked by Dutch financial institutions. This not only leads to inconvenience, but also increases the risk that players will resort to less transparent payment methods, such as cryptocurrency, where the traceability of funds decreases further.

Help with gambling addiction

When players encounter problems with an illegal provider, they are often on their own. The Consumers' Association warns that in the event of conflicts regarding payouts or fraud, consumers cannot turn to the Dutch regulator. You are completely dependent on the complaint procedure of the foreign licensor, which in some jurisdictions (such as Costa Rica) is virtually non-existent.

For help with gambling addiction, the AGOG foundation (Anonieme Gokkers Om Gokkers) is a crucial institution. This organization offers peer contact and support, regardless of where one has gambled. However, the preventive effect of Dutch measures is lacking. Players who notice they are losing control must take active steps themselves, such as contacting AGOG or general practitioners, because the casino itself has no mandatory intervention. It is essential to realize that playing at a casino without a license means you waive the safety net provided by the Dutch government.

Enforcement, fines and the role of the Ministry

Enforcement in the field of illegal online gambling in the Netherlands is a joint effort of the Gambling Authority and the Ministry of Justice and Security. While the Ksa focuses on supervision and imposing administrative sanctions, the ministry plays a crucial role in broader legal and technical enforcement. This cooperation is essential to ensure market integrity and protect players from fraudulent practices.

Order subject to a penalty and criminal prosecution

One of the most powerful tools in the regulator's arsenal is the Order subject to a penalty. This is an enforcement measure used to force a provider to cease its illegal activities on the Dutch market. If a casino without a license continues to advertise or offer services to Dutch players, the Ksa can impose an order subject to a penalty that increases per day or per week, often up to amounts in the millions of euros. This measure is intended to end the violation immediately, rather than just punishing it afterwards.

In addition to administrative measures, criminal prosecution can also be initiated. This happens mainly in cases involving structural violations, money laundering, or intentional evasion of the law. Although the player themselves is rarely the target of a criminal investigation, operators actively targeting the Dutch market may face criminal sanctions. The Ministry of Justice and Security facilitates this approach by monitoring legal frameworks and coordinating cooperation with international judicial services. For the player, this means that the platform they play on may be under heavy legal pressure, which can endanger the continuity of the service and the safety of the money played.

DNS blocking and the role of Hans Vijlbrief

To combat illegal providers, the Ministry of Justice and Security is deploying technical measures such as Domain Name System blocking. This technique ensures that domain names of unlicensed casinos are no longer correctly converted into IP addresses, making the sites inaccessible to Dutch internet users. This approach is directly linked to the policy of Hans Vijlbrief, who as the State Secretary at the time decided that illegal providers were not directly liable for tax due to their "untraceability".

Hans Vijlbrief reasoned that enforcement against foreign entities was too complex, shifting the focus to making the service untraceable. Critics, such as CasinoZorgplicht, argue that this policy is unfair because it leaves the player vulnerable while providers continue. The relationship between Hans Vijlbrief and the Ministry of Justice and Security is fundamental in this: the ministry executes the technical block based on this political starting point. For the player, Domain Name System blocking means that access to these sites becomes difficult, but it does not remove the tax responsibility if you still find a way to play.

Historical case study: the PokerStars case

The legal battle surrounding PokerStars perfectly illustrates why a provider's place of establishment is crucial for your tax liability. PokerStars, an international online poker room, operated for a long time under a license from the Malta Gaming Authority. However, the Tax Authorities argued that the company was actually established on the Isle of Man, outside the European Union, which would justify gambling tax. Players challenged this with the argument that the Maltese license was leading, which should have meant exemption within the EU.

This case led to a stalemate in which the court sometimes sided with the tax authorities and sometimes with the players. Ultimately, the Tax Authorities offered a Settlement Agreement: players no longer had to pay tax on previous winnings, without the tax authorities acknowledging that PokerStars was completely tax-free. This precedent shows that PokerStars and the Tax Authorities have a complex relationship, in which the interpretation of "place of establishment" is decisive. For you, this means that with gambling without a Dutch license paying tax does not automatically mean you are exempt. It depends on how the tax authorities interpret the provider's structure.

About this article - Editorial standards

Casino Expertise: Sarah Weber (Bonus Review)

Compliance & Regulation: Dr. Markus Hoffmann (iGaming Senior Compliance)

Last modified: Today (July 16, 2026)

This article about "gambling without a Dutch license paying tax" was written by Sarah Weber and fact-checked by Dr. Markus Hoffmann. Both regularly update the content for changes in regulations, licenses, and bonus terms. All references to licenses, regulators, and legislation link to public sources (the local gambling regulator, the applicable local gambling law).

About the author

8+ years of experience in reviewing casinos, 200+ personally tested platforms in the EU and worldwide. Former member of the eCOGRA Player Advocacy Program (2018-2022). Specialization: wagering requirements, withdrawal processes, assessment of customer service.

About the reviewer

12+ years of experience in the iGaming industry, including 5 years as a compliance advisor for licensed operators in multiple regulated markets. PhD in Economic Mathematics. Focus areas: bonus mathematics, wagering analysis, and player protection systems.

Responsible gambling

Gambling can be addictive. If you feel you are losing control of your play, please contact the relevant gambling helpline or use the national self-exclusion register (the relevant national self-exclusion register). Set personal deposit and loss limits BEFORE you play with real money. Operator pauses and cooldown tools exist to keep the game sustainable.

Legal notice

The information in this article is provided solely for editorial and comparison purposes and does not constitute legal advice. Players are responsible for compliance with local regulations.