Tax Authority profit online casino 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 exemption of € 449 does not apply to online gaming. In case of profit, you must file a tax return yourself with the Tax Authority.

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 Kansspelautoriteit? 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 a player are personally responsible for the declaration and payment on your net profit.

This separation is due to the Remote Gambling Act (Wet KOA). Licensed providers remit the tax. Players at legal providers, such as Holland Casino, have no administrative hassle. For providers outside this framework, often with licenses from Malta or Curaçao, the tax responsibility lies entirely with the consumer.

When is a casino 'foreign' for the tax authorities?

A casino is tax-foreign if the management is not located in the Netherlands and there is no license from the Kansspelautoriteit. This applies regardless of a license from the Malta Gaming Authority or Curaçao eGaming. The Tax Authority is strict about this: a foreign license does not exempt you from the Dutch declaration obligation.

For the tax authorities, it does not matter whether you play on a desktop or mobile. The place of establishment of the organizer determines the tax liability. Is the management located abroad? Then you must file a tax return on profits yourself, 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 Kansspelautoriteit and CRUKS

The Kansspelautoriteit (Ksa) issues licenses to providers that are legally allowed to operate in the Netherlands. Only these providers are allowed to advertise and are required to remit gambling tax. Players in the Central Exclusion Register for Games of Chance (CRUKS) are not allowed to participate in this legal market.

At a Dutch online casino, the Tax Authority 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 remittance on the difference between stakes and payouts. Without a Ksa license, a provider falls outside this framework. The player is then left with complex tax obligations.

Calculation of gambling tax: rate 37,80% and net result

For players at a foreign online casino, the tax authority profit online casino abroad is a personal obligation. Since 1 January 2026, the rate is 37,80% on the positive net result per calendar month. You are personally responsible for the declaration and payment to the Tax Authority. 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 misunderstanding. This exemption only applies to physical, offline games of chance in the Netherlands, such as a visit to a physical casino or certain lotteries where the organizer withholds the tax. For online games of chance, 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 Authority does not look at the amount of the prize for online foreign games. The focus is on the monthly result. With the Staatsloterij or Postcodeloterij, the organizer often handles the remittance. At offshore casinos, this burden lies entirely with the player. Ignorance is not a valid defense in an audit.

Calculation of the net result per month

The Gambling Tax is calculated on the net result per calendar month. This requires strict bookkeeping. Add up all payouts (winnings) of a month and deduct all deposits (stakes) of that same month from this. 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 in and submit the Gambling Tax Declaration form to the Tax Authority themselves. Do you not do this on time? Then you will receive a penalty notice.

Does gambling profit fall into 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 Authority may see this as 'result from other activities' in Box 1 according to the Income Tax Act 2001 (Wet inkomstenbelasting 2001).

In that rare case, the profit is taxed as income from work or enterprise. This often leads to a higher total tax rate than the 37,80% gambling tax. The Supreme Court (Hoge Raad) has sharply 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 monthly declaration is correct.

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

For profit from a tax authority profit online casino abroad, you are personally responsible. Submit the Gambling Tax Declaration at the latest in the month following the calendar month of the profit. Use the specific form from the Tax Authority. Submitting too late leads to a penalty notice. 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 ‘Gambling tax return on prizes from online games of chance without a Dutch license and foreign games of chance’. This Gambling Tax Declaration is a separate obligation. Do not add the profit to your annual income tax return. The deadline is strict: submit the declaration and pay the tax before the end of the month following the calendar month in which you had a positive net balance.

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

Control 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 banking details. This gives the Tax Authority 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 differences between your lifestyle, bank transactions, and declared profits. Hiding profits on foreign accounts makes little sense due to these automated connections.

Consequences of late declaration or non-payment

Non-compliance is severely punished. Do you submit the Gambling Tax Declaration late or do you not pay? Then the Tax Authority imposes a penalty notice. This fine can be much higher than the original tax. In case of structural evasion or consciously concealing large amounts, the Fiscal Information and Investigation Service (FIOD) switches to criminal investigation.

In addition to financial sanctions, you risk legal complications. The Tax Authority can impose retroactive assessments over multiple years, increased by default interest. Keep your records carefully. Think of screenshots of profits and transaction overviews from iDEAL, Trustly, or crypto wallets. This serves as evidence 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 are therefore easily traceable.

Specific situations: Poker, Bonuses and Crypto Casinos

With tax authority profit online casino abroad, the tax 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 Authority uses data linkages, including the Common Reporting Standard (CRS) framework, to trace transactions via fintechs such as Revolut and Wise. A foreign license, such as that of the Malta Gaming Authority, does not offer an automatic exemption from Dutch levies.

Tax liability for poker winnings (PokerStars)

PokerStars, an international poker site that often operates under a license from the Malta Gaming Authority (MGA), is central to the discussion on taxability. The MGA is a recognized regulator 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 of 's-Hertogenbosch has made rulings that partly confirmed the position of the Tax Authority, but also left room for players.

The Tax Authority chose a pragmatic solution: a settlement agreement. This bypasses the discussion about PokerStars' place of establishment in Malta. Players who agree do not have to pay gambling tax on historical profits. PokerStars currently does not have a license in the Netherlands. As soon as a Dutch license is obtained, the tax liability shifts to the provider, just like with Holland Casino. Until then, the player remains personally responsible, unless the settlement 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 present a challenge for the tax return. 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 Authority can link data from exchanges to Dutch bank accounts. Do you have your profit paid out to a platform with KYC procedures? Then it is traceable. Keep a precise record of every transaction, including the exchange rate at the time of the transaction. Do you ignore this obligation? Then you risk high retroactive assessments. The Tax Authority is increasingly conducting automated checks on suspicious patterns in fintech accounts.

Tax treatment of bonuses

Bonuses from foreign casinos, such as deposit bonuses or free spins, are often considered part of the profit for tax purposes. 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 direct 'profit' upon receipt. It only becomes taxable once it has been converted into withdrawable cash that exceeds your total stake. In your records, keep track of not only deposits but also the value of bonuses that have been wagered/cleared. These form the basis for your final net profit calculation.

Double taxation and treaties

For foreign providers, you might wonder if 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 taxation. In practice, gambling tax is often excluded from these treaties. Or the withholding tax abroad is not deductible 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 withheld abroad. Although this can theoretically be offset, the administrative burden is high. The application to games of chance is complex. Consult a tax specialist for large amounts. The interpretation of treaties differs case by case. The FIOD actively cooperates with foreign authorities to detect fraud.

Play responsibly. Gambling can be addictive. If you need help, please contact local support lines for problem gambling, 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: 2026-07-09.

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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