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% gaming tax on your net winnings. Legal operators pay this tax on your behalf, but with casinos holding a foreign license (such as from Malta or Curaçao), you must file a monthly return with the Dutch Tax and Customs Administration. Failure to fulfill this obligation results in back taxes and fines, even though gambling itself is not directly criminal for you as an individual.

Tax obligations: who pays the gaming tax?

When you win gambling without a Dutch license, paying tax is your own responsibility, unlike playing with licensed operators. The Tax and Customs Administration requires you as a player to declare and pay the gaming tax on the net profit. This rate has been 37.8% since 2026 and must be processed monthly via the Gaming Tax Return. With legal operators like Holland Casino, the organizer handles this tax burden, but with foreign platforms, the administrative and financial pressure remains entirely on you, separate from any income tax on wealth.

The difference between legal and illegal operators

The core of the Dutch system lies in the licensing by the Dutch Gaming Authority. Operators with a Dutch license, such as Holland Casino or major international brands operating locally, pay the gaming tax directly to the state. Legal operators like Holland Casino pay the tax directly, meaning your winnings are net.

For casinos without a Dutch license, often operating under licenses from Malta or Curaçao, the situation is different. These organizations fall outside the reach of the Dutch tax authority and do not pay tax in the Netherlands. The legislator has determined that the player is the taxpayer in these cases. Although playing with these operators is not directly criminal for you as an individual, you do risk the Tax and Customs Administration checking afterwards whether you correctly declared the winnings. Failure to fulfill this obligation can lead to high fines, while the illegal operator themselves often remains untouched.

How do you calculate the 37.8% gaming tax?

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

For example, if you win €1,000 in March but lose €400 in that same month, your net result is €600. You calculate the tax on this amount: €600 x 37.8% = €226.80. You must pay this amount via the Gaming Tax Return. Keep in mind that you must keep this administration on a monthly basis, 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.

Do gambling winnings fall under income tax?

There is often confusion regarding the relationship between gaming tax and income tax. In the Netherlands, gambling winnings do not fall under income tax in Box 1 (work and home) or Box 2 (profit from business), as long as it does not involve structural, professional gambling that can be classified as a profession. The gaming tax is a final levy. After paying the 37.8%, the tax authority is satisfied for that specific winnings.

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

Licenses and legal status of foreign casinos

When you choose gambling without a Dutch license and paying 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 the Dutch Gaming Authority does not supervise them, and players are personally responsible for tax declarations and bearing legal risks in case of conflicts.

Working with an MGA or Curaçao license

An illegal online casino in the Dutch context is an operator targeting Dutch players without a license from the Dutch Gaming Authority. Many of these platforms do operate under a foreign license, usually from the Malta Gaming Authority (MGA) or Curaçao eGaming. The MGA is a strict regulator that requires licensees to undergo independent audits, fast payment processing and a complaints procedure. Curaçao eGaming generally applies less strict rules, resulting in a larger game selection 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 while the casino is legal in Malta or Curaçao, offering services to Dutch players violates the Remote Gambling Act. Consequently, you fall outside the Licensee Register of the Ksa, meaning you cannot rely on Dutch consumer rights or dispute committees in case of payment issues.

The role of the Dutch Gaming Authority

The Dutch Gaming Authority (Ksa) is the national supervisor tasked with enforcing the Remote Gambling Act. Their primary instrument is the Licensee Register, a public list containing all legal operators. Operators not listed in this register but actively advertising or offering services to Dutch players are classified as illegal online casinos.

The Ksa actively enforces against these parties by imposing high administrative fines, which often run into the millions of euros. Additionally, the authority can take coercive measures or request DNS blocking from internet providers to limit access to these sites. The goal is not only to punish the operator but also to protect market integrity and prevent gambling addiction by enforcing mandatory playing measures such as CRUKS. Players can always verify the legality of an operator via the Licensee Register on the Ksa website.

Is playing at a foreign casino criminal?

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

As previously noted in the context of gambling without a Dutch license and paying tax, the player remains fully responsible for paying the gaming tax on the net winnings. Because the casino does not act as a withholding agent, the player must declare this themselves to the Tax and Customs Administration. Failure to do so risks back taxes and fines. Furthermore, the Dutch Gaming Authority offers no protection against fraud or non-payments. In the event of a conflict with an operator under Curaçao eGaming or the Malta Gaming Authority, the player stands alone, without the legal safety nets that are present with a Dutch licensee.

How to file gaming tax returns

When you win with an operator 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 and Customs Administration. The rate is 37.8% on your net monthly winnings, calculated as the difference between total payouts and deposits in that same calendar month.

When do you have to file a return?

The deadline for submitting the Gaming Tax Return is strict and shorter than for income tax. You are required to file a separate return for your winnings every month. This means you cannot wait until the end of the year. The Tax and Customs Administration expects a monthly report. If you win in January, the return for that specific month must be submitted according to the applicable deadlines.

Failure to comply with this monthly obligation leads to risks. Ignorance of the rules is not a valid excuse for the tax authority. Late or missed returns can result in back taxes or a substantial fine. Furthermore, a complex legal aspect applies here: although the Dutch Gaming Authority focuses on enforcing the licensing requirement and imposes fines on illegal operators, the player remains civilly and tax liable. So you not only pay 37.8% gaming tax, but you also risk criminal prosecution because gambling at an illegal casino is prohibited.

How to correctly fill out the form?

Accurate administration is essential for correctly filling out the Gaming Tax Return form. You must specifically calculate the net profit: total payouts minus total deposits within one calendar month. The Tax and Customs Administration requests transparency regarding the foreign operator. Although the form itself has limited fields, you must be able to provide proof upon request.

Therefore, collect the following information from the foreign operator: Transaction summaries of deposits and withdrawals per month. Bank statements verifying the cash flows. The name and license number of the foreign regulator (e.g., 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 themselves in the Netherlands, meaning the full administrative burden lies with you. Errors in calculating the net winnings can lead to corrections by the tax authority.

Use of cryptocurrency and tax

Processing winnings in cryptocurrency for the Gaming Tax Return presents an additional challenge. The Tax and Customs Administration calculates in euros, not in Bitcoin or Ethereum. You must convert the value of your crypto winnings to euros at the moment of realization, i.e., when the winnings actually appear in your account or are 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 could affect your tax position, although the gaming tax specifically looks at the value at the moment of payout by the casino. Keep in mind that many crypto players specifically choose casinos without a Dutch license, which complicates supervision by the Dutch Gaming Authority but does not negate the tax obligation. Ensure you link your exchange transactions to your casino history to prove the origin of the funds.

Risks and player protection without KSA supervision

Those who choose gambling without a Dutch license and paying tax must realize that this comes with the loss of statutory consumer protection. Players fall outside the supervision of the Dutch Gaming Authority and have no access to the CRUKS register for exclusion. Although the player themselves is not criminalized, legal certainty in conflicts is lacking, and there are increased risks regarding money laundering and data security.

No access to CRUKS and limits

CRUKS (Central Register Exclusion of Gambling) is the national instrument to prevent problematic gambling behavior. With legal operators, registration automatically checks whether a player is in this register. Casinos without a Dutch license are not connected to this system, meaning players with a gambling addiction or self-exclusion do gain access to the platform. This creates a dangerous situation where the restraining factor of CRUKS is completely absent.

The Dutch Gaming Authority strictly enforces the mandatory use of this register by licensees, but has no jurisdiction over foreign operators. Without this connection, players also miss the mandatory deposit limits and playtime warnings that are legally prescribed in the Netherlands. International casinos generally pay less attention to responsible gambling, lowering the threshold for excessive gambling. Players must therefore be extremely vigilant about their own behavior, as there is no external party that intervenes when risky patterns are detected.

Risks regarding money laundering

Foreign casinos often operate under less strict regulations regarding the Act on the Prevention of Money Laundering and Financing of Terrorism. In the Netherlands, operators 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 the 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. Betaalvereniging Nederland coordinates the standards for secure payment transactions between Dutch banks and licensees. Because casinos without a license are not affiliated with this association, transactions may be rejected or blocked by Dutch financial institutions. This not only causes inconvenience but also increases the risk that players resort to less transparent payment methods, such as cryptocurrency, where the traceability of funds further decreases.

Help for gambling addiction

When players encounter problems with an illegal operator, they are often left alone. The Dutch Consumer Association warns that consumers cannot turn to the Dutch supervisor in case of conflicts over payouts or fraud. You are completely dependent on the complaints procedure of the foreign licensor, which in some jurisdictions (such as Costa Rica) hardly exists.

For help with gambling addiction, the AGOG foundation (Anonymous Gamblers Helping Gamblers) is a crucial institution. This organization offers peer support and assistance, regardless of where one has gambled. However, the preventive effect of Dutch measures is absent. Players who realize 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 an unlicensed casino means foregoing the safety net provided by the Dutch government.

Enforcement, fines and the role of the Ministry

Enforcement regarding illegal online gambling in the Netherlands is a joint effort by the Dutch Gaming 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 against malicious practices.

Administrative coercive fine and criminal prosecution

One of the most powerful tools in the supervisor's arsenal is the Administrative Coercive Fine. This is a coercive measure used to force an operator to cease its illegal activities on the Dutch market. If an unlicensed casino continues to advertise or offer services to Dutch players, the Ksa can impose an administrative coercive fine that increases per day or week, often reaching amounts in the millions of euros. This measure is intended to stop the violation immediately, rather than just punishing it afterwards.

In addition to administrative measures, criminal prosecution can also be employed. This occurs primarily in cases involving structural violations, money laundering, or the deliberate circumvention of the law. Although the player themselves is rarely the target of criminal investigation, operators actively targeting the Dutch market may face criminal sanctions. The Ministry of Justice and Security facilitates this approach by safeguarding legal frameworks and coordinating cooperation with international judicial services. For the player, this means the platform they play on may be under heavy legal pressure, which could jeopardize the continuity of the service and the safety of the funds played.

DNS blocking and the role of Hans Vijlbrief

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

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

Historical case: the PokerStars case

The legal battle surrounding PokerStars perfectly illustrates why the location of an operator 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 and Customs Administration argued that the company was actually based on the Isle of Man, outside the European Union, which would justify gaming tax. Players fought this with the argument that the Maltese license was decisive, which should have meant exemption within the EU.

This case led to a deadlock where the judge sometimes followed the tax authority and sometimes the players. Ultimately, the Tax and Customs Administration offered a Settlement Agreement: players no longer had to pay tax on past winnings, without the tax authority acknowledging that PokerStars was completely tax-exempt. This precedent shows that PokerStars and the Tax and Customs Administration have a complex relationship, where the interpretation of "place of establishment" is decisive. For you, this means that gambling without a Dutch license and paying tax does not automatically mean you are exempt. It depends on how the tax authority interprets the operator's structure.

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 "gokken zonder Nederlandse licentie belasting betalen" 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

Gambling can be addictive. If you feel you are losing control of your play, please reach out to the relevant problem-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 play sustainable.

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.