Belastingdienst online casino profit abroad: Declaration & Rates 2026

Profit from an online casino without a Dutch license is taxable. You pay 37.80% gambling tax on the net result per calendar month. The €449 exemption does not apply to online play. In case of profit, you must file a declaration yourself with the Tax and Customs Administration.

Difference in tax liability between Dutch and foreign casinos

Whether you pay tax depends on the license. Do you play at a Dutch online casino with a license from the Dutch Gambling Authority? Then the provider pays the gambling tax. You receive your profit net. Do you choose a foreign online casino without a Dutch license? Then you as the player are responsible yourself for the declaration and payment on your net profit.

This separation is due to the Market Regulation of Online Gambling Act (Wet KOA). Providers with a license pay the tax. Players at legal providers, such as Holland Casino, have no administrative hassle. With providers outside this framework, often licensed in Malta or Curaçao, the fiscal responsibility lies entirely with the consumer.

When is a casino 'foreign' for tax purposes?

A casino is fiscally foreign if the management is not located in the Netherlands and there is no license from the Dutch Gambling Authority. This applies regardless of a license from the Malta Gaming Authority or Curaçao eGaming. The Tax and Customs Administration is strict on this: a foreign license does not exempt you from the Dutch filing obligation.

For tax purposes, it does not matter whether you play on a desktop or mobile. The location of the organizer determines the tax liability. Is the management abroad? Then you must file a declaration yourself on profits, even if the platform operates in the EU. Players at a foreign online casino must keep their own records. At a Dutch online casino, the provider does that.

Role of the Dutch Gambling Authority and CRUKS

The Dutch Gambling Authority (Ksa) issues licenses to providers legally allowed to operate in the Netherlands. Only these providers are allowed to advertise and are required to pay gambling tax. Players in the Central Register of Exclusion of Gambling (CRUKS) may not participate in this legal market.

At a Dutch online casino, the Tax and Customs Administration collects the tax directly from the provider. The player does not have to do anything. The Ksa checks whether providers comply with the law, including the tax payment on the difference between deposits and payouts. Without a Ksa license, a provider falls outside this framework. The player is then left with complex fiscal obligations.

Calculation of gambling tax: rate 37.80% and net result

For players at a foreign online casino, the tax authority's online casino profit abroad is a personal obligation. Since January 1, 2026, the rate is 37.80% on the positive net result per calendar month. You are responsible yourself for the declaration and payment to the Tax and Customs Administration. Every euro of profit above the total stake in that month is taxable.

How does the €449 threshold work for online gambling?

The €449 threshold is a common misconception. This exemption only applies to physical, offline gambling in the Netherlands, such as a visit to a physical casino or certain lotteries where the organizer withholds the tax. For online gambling, and specifically with providers without a Dutch license, this threshold does not exist. Any incidental profit that is higher than the total stake in a calendar month is directly taxable. The amount does not matter.

The Tax and Customs Administration does not look at the amount of the prize for online foreign games. The focus is on the monthly result. With the Dutch State Lottery or Postcode Lottery, the organizer often handles the payment. With offshore casinos, this burden lies entirely with the player. Ignorance is not a valid defense during an audit.

Calculation of the net result per month

You calculate the Gambling Tax on the net result per calendar month. This requires strict accounting. Add up all payouts (profits) of a month and subtract all deposits (stakes) from that same month. Is the final amount positive? Then you owe 37.80% of that difference. You may not offset losses from other months. Each month stands on its own.

Note: The loss in February cannot be deducted from the profit in March.

Players must fill out and submit the Gambling Tax Declaration form themselves to the Tax and Customs Administration. If you do not do this on time? Then you will receive a Penalty Decision.

Does gambling profit fall under Box 1 or Box 3?

For most recreational players, incidental profit falls under the Gambling Tax. This is separate from Box 1 or Box 3 of the income tax. Do you play structurally, professionally, and with a profit-guaranteeing strategy? Then the Tax and Customs Administration may view this as 'income from other activities' in Box 1 according to the Income Tax Act 2001.

In that rare case, the profit is taxed as income from employment or business. This often leads to a higher overall tax rate than the 37.80% gambling tax. The Supreme Court has clearly defined the boundary between incidental and professional play. Frequency and professionalism are decisive. For most online casino players, the gambling tax remains the only obligation, provided the declaration is correct per month.

Filing gambling tax declaration: step-by-step plan and deadlines

For profit from a Tax and Customs Administration online casino abroad, you are responsible yourself. Submit the Gambling Tax Declaration no later than the month following the calendar month of the profit. Use the specific form from the Tax and Customs Administration. Late submission leads to a Penalty Decision. The Fiscal Information and Investigation Service (FIOD) actively checks for undeclared amounts via CRS (Common Reporting Standard) data.

When and how do you submit the declaration?

The procedure differs from regular income tax. Use the form ‘Declaration of gambling tax on prizes from online gambling without a Dutch license and foreign gambling’. This Gambling Tax Declaration is a separate obligation. Do not add the profit to your annual income tax declaration. The deadline is strict: submit the declaration and pay the tax before the end of the month following the calendar month in which you were net positive.

There is no threshold amount as with some domestic lotteries. Every month in which you win more than you stake is taxable. Even for small amounts. The Tax and Customs Administration expects you to calculate and report your net result per calendar month across all foreign providers combined.

Audit by FIOD and CRS data

Many players think that transactions via fintechs or crypto remain invisible. That is not the case. The Fiscal Information and Investigation Service (FIOD) uses international treaties to monitor financial data. Via CRS (Common Reporting Standard), countries automatically exchange bank details. This gives the Tax and Customs Administration insight into accounts at platforms such as Revolut and Wise.

Does a platform register gambling transactions? Then this can lead to an audit. Cryptocurrency profits also fall under this control. Blockchain is pseudonymous, but exchanges link KYC data to transactions. These can be reported via CRS (Common Reporting Standard). The FIOD looks for discrepancies between your lifestyle, bank transactions, and declared profits. Hiding profits on foreign accounts makes little sense due to these automated links.

Consequences of late declaration or non-payment

Negligence is strictly punished. Do you submit the Gambling Tax Declaration late or not pay? Then the Tax and Customs Administration will impose a Penalty Decision. This fine can be much higher than the original tax. In cases of systematic evasion or deliberate concealment of large amounts, the Fiscal Information and Investigation Service (FIOD) switches to criminal investigation.

Alongside financial sanctions, you risk legal complications. The Tax and Customs Administration can impose additional assessments for multiple years, increased with penalty interest. Keep your records carefully. Think of screenshots of profits and transaction overviews from iDEAL, Trustly, or crypto wallets. This serves as proof for your Gambling Tax Declaration. The use of iDEAL at foreign casinos is a signal for the tax authorities. These transactions are directly linked to your Dutch bank account and therefore easily traceable.

Specific situations: Poker, Bonuses and Crypto Casinos

With Tax and Customs Administration online casino profit abroad, the fiscal obligation does not stop at fiat currency. Profits from platforms such as PokerStars or crypto casinos fall under the Dutch income tax or gambling tax, depending on the license. The Tax and Customs Administration uses data links, including the Common Reporting Standard (CRS) framework, to trace transactions via fintechs such as Revolut and Wise. A foreign license, such as that from the Malta Gaming Authority, does not provide automatic exemption from Dutch levies.

Tax liability on poker profits (PokerStars)

PokerStars, an international poker site that often operates under a license from the Malta Gaming Authority (MGA), is central to the debate on taxability. The MGA is a recognized supervisor in the European Union. This does not mean that profits are automatically tax-free for Dutch residents. The case law is complex. The Court of Appeal in 's-Hertogenbosch has made rulings that partially confirmed the position of the Tax and Customs Administration, but also left room for players.

The Tax and Customs Administration opted for a pragmatic solution: a tax ruling agreement. This circumvents the debate over the headquarters of PokerStars in Malta. Players who agree do not have to pay gambling tax on historical profits. PokerStars currently has no license in the Netherlands. Once a Dutch license is obtained, the tax liability shifts to the provider, just like with Holland Casino. Until then, the player remains responsible themselves, unless the tax ruling agreement applies. The Supreme Court confirmed that the source of the profit and the residence of the taxpayer are decisive.

How do you declare crypto profits?

Profits in Cryptocurrency casinos pose a challenge for the declaration. Crypto profits are not invisible to the tax authorities. Convert profits from Cryptocurrency to euros at the time of receipt or sale. This value counts towards the monthly net result.

Many players think that payouts in Bitcoin or USDT fall outside the accounting. Through international agreements such as the CRS, the Tax and Customs Administration can link exchange data to Dutch bank accounts. Do you have your profit paid out to a platform with KYC procedures? Then it is traceable. Keep track of every transaction accurately, including the exchange rate at the time of the transaction. Do you ignore this obligation? Then you risk high additional assessments. The Tax and Customs Administration is increasingly carrying out automated checks on suspicious patterns in fintech accounts.

Fiscal treatment of bonuses

Bonuses from foreign casinos, such as deposit bonuses or free spins, are often considered fiscally as part of the profit. Do you use a bonus to play and make a profit? Then the final payout counts towards your net result. The bonus itself is often not a direct 'profit' upon receipt. It only becomes taxable once it has been converted into withdrawable money that exceeds your total stake. In your records, keep track not only of the deposits, but also the value of bonuses that have been wagered. These form the basis for your final net profit calculation.

Double taxation and treaties

With foreign providers, you wonder whether double taxation can be prevented via a Tax Treaty. In theory, treaties between the Netherlands and the country of origin (for example, Malta or the United Kingdom) can prevent double levies. In practice, gambling tax is often excluded from these treaties. Or the withholding tax abroad is not creditable against the Dutch assessment.

Always check whether there is a specific Tax Treaty with the country where the provider is established. Sometimes withholding tax has already been deducted abroad. Although this can theoretically be offset, the administrative burden is high. The application to gambling is complex. Consult a tax specialist for large amounts. The interpretation of treaties varies per case. The FIOD actively cooperates with foreign authorities to detect fraud.

Play responsibly. Gambling can be addictive. If you need help, contact the local helplines for problematic gambling behavior, such as Loket Kansspel.

About This Article - Editorial Standards

Author: Sarah Weber - Casino Tester & Bonus Analyst Factually reviewed by: Dr. Markus Hoffmann - Senior iGaming Compliance Analyst Last updated: 2026-07-02.

This article on "belastingdienst winst online casino buitenland" 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.

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• The Dutch Gambling Authority (Ksa)