Tax liability on foreign casino winnings: filing your own return and rates

Winning at an online casino without a Dutch license sounds appealing, but the tax authorities are watching. Are you the lucky one? Then you must arrange the gambling tax yourself. The Tax and Customs Administration charges 37,8% on the total prize. Legal providers automatically deduct this amount, but this does not happen with sites without a Ksa license. You are personally responsible for the tax return. Therefore, always check whether a provider has a Dutch license. This way, you avoid unpleasant surprises afterwards.

When are you liable for tax on foreign winnings?

Do you have to pay tax on winnings from a foreign game of chance? Yes, if the provider does not have a Dutch license, you must file a tax return yourself with the Tax and Customs Administration. With legal providers, the organizer pays the gambling tax. You then keep your full winnings. However, if you play with a party without a license, you as the player are responsible for the payment on the full prize. This rule applies to online games and offline activities outside Dutch jurisdiction.

The distinction between legal and illegal providers

The tax authorities look strictly at the license. A foreign game of chance is a game where the management and organization are not located in the Netherlands. If you play an online game of chance without a license from the Kansspelautoriteit, the legislator views this as an illegal provider. For you, this means: arranging the tax yourself. For games of chance with a license, such as Jack’s.nl, the provider arranges the payment. You keep the net profit. Check immediately whether the provider is on the license list. Playing at an illegal provider is not only fiscally difficult, but also offers less protection.

Legal providers must register players in the CRUKS (Central Register for Exclusion of Games of Chance). With illegal foreign sites, this link is often missing. You then miss out on the Dutch measures against gambling addiction.

Why Holland Casino and Toto Online are different

For games of chance with a license, such as Holland Casino or Toto Online, you do not need to file a tax return. The Kansspelautoriteit ensures that these legal parties pay the gambling tax directly. This is calculated on the difference between stakes and payouts. This system saves you administrative work. With a foreign game of chance, this works differently. Here you pay tax on the gross prize, not on the net profit. Sometimes the tax burden is higher than your actual winnings. You do not run this risk with legal providers.

The role of the Kansspelautoriteit in enforcement

The Kansspelautoriteit issues licenses to legal online casinos. They mark an online game of chance without a license as illegal and take action against this illegal provider. The authority focuses on combating illegal offerings. Nevertheless, the tax responsibility remains with you if you play at a foreign game of chance. The authority publishes lists of license holders. This allows you to easily check whether a provider is legal. Is it? Then you do not need to file a tax return.

Rates, thresholds and the calculation of your payment

For the tax liability on foreign casino winnings, a rate of 37,8% applies to the full prize. The Tax and Customs Administration checks these incomes through international data exchange. Players themselves are responsible for the correct Gambling Tax Return.

The € 449 exemption limit in practice

The threshold of € 449 determines whether you, as an individual, owe tax on physical or Dutch online games. Winnings up to this amount are exempt, provided it is not an online game of chance. With foreign providers, such as casinos with a license from Malta or Curaçao, it is more complicated. Although the legal exemption of € 449 can technically also apply to foreign games, the benefit of automatic withholding is lost. You must assess yourself whether the prize exceeds the threshold. When playing online without a license, it is wise to declare every prize that exceeds the threshold. After all, the provider does not pay the Gambling Tax for you.

Calculation on the gross prize versus net profit

Many people think that tax is only levied on the net profit (payout minus stake). That is incorrect. The Tax and Customs Administration calculates the 37,8% Gambling Tax on the total gross payout. This can lead to a net loss. Suppose: you bet € 400 and win € 500 at a foreign casino. The tax amounts to € 189 (37,8% of € 500). After deducting your stake and the tax, you only have € 111 left. You expected € 100 profit, but it turns out lower. With higher stakes, the tax assessment can even be higher than your actual profit. This is a tax pitfall.

Step-by-step tax return filing with the Tax and Customs Administration

Players at non-licensed providers must take action themselves. Fill in the Gambling Tax Return form for the month in which the prize was paid out. Keep accurate records of all deposits and payouts. This certainly applies when using fintech services that share data with authorities. If you fail to file this Gambling Tax Return, you risk high fines and additional assessments. The Tax and Customs Administration actively checks for undeclared income from foreign games of chance.

Jurisdictions: Malta, Curaçao and the European Union

The tax liability on foreign casino winnings depends on the place of establishment of the organizer and the type of game. Winnings from providers outside the Netherlands are generally taxable for the player. Unless specific EU exemptions for offline games apply. The Tax and Customs Administration applies strict rules. The player must file a tax return themselves for the full prize, regardless of the licensing jurisdiction such as Malta or Curaçao.

Playing at casinos with a Malta or Curaçao license

The Malta Gaming Authority grants licenses to online gambling providers within Malta, a member state of the European Union. Many international operators choose this jurisdiction because of the harmonization within the EU market. For Dutch players, a license from the Malta Gaming Authority does not automatically mean exemption from gambling tax when playing online. Does the provider not have a Dutch license? Then the player remains liable for tax.

Curacao eGaming acts as a licensor for providers that often fall outside direct EU regulations. Curaçao does have a connection with the Kingdom of the Netherlands. Winnings from casinos under Curacao eGaming almost always fall under the Dutch tax liability for the player. The location of the server or office is less important than the question of whether the provider holds a license from the Dutch Kansspelautoriteit. Without this Dutch license, you must file a tax return and pay tax on the entire prize yourself.

The difference between EU and non-EU providers

Fiscally, the location within the European Union makes a difference, but only for offline games of chance. Do you win a prize at a physical casino or an offline bet where the organizer is established within the European Union? Then you do not need to file a tax return and you do not pay gambling tax. This exemption does not apply to online games of chance or lotteries, regardless of whether the provider is located in the EU.

For online games, the rule is clear: if the organizer does not offer a Dutch license, you as a player are liable for tax. This applies even if the company operates within the European Union. The Tax and Customs Administration looks at the license status in the Netherlands, not at the EU membership of the company. Furthermore, for lotteries abroad, it does not matter whether they are online or offline. You must always file a tax return yourself and pay tax on the entire prize.

Large international brands without a Dutch license

Large brands such as PokerStars, Unibet, and Bet365 have a complex history with the Dutch tax authorities. PokerStars, the world's largest online poker room, operated for a long time under a license from the Malta Gaming Authority with an office in Malta. However, the Tax and Customs Administration argued that the actual management was located on the Isle of Man (outside the EU). This led to years of lawsuits. Eventually, the Tax and Customs Administration offered a settlement agreement. Players who agreed did not have to pay tax. The tax authorities did not acknowledge hereby that PokerStars was fully established in Malta.

Unibet and Bet365 are often mentioned as providers that were active without a Dutch license in the past or operate via foreign entities. Playing at such brands without a Dutch license always carries the risk that you have to pay gambling tax yourself. Although some brands intended to apply for a Dutch license, the rule remains: without a local license, the winnings are taxable for the player. Always check the current license status on the Kansspelautoriteit website to avoid tax surprises.

Risks, enforcement and international data exchange

The tax liability on foreign casino winnings remains, despite attempts at anonymity. The Tax and Customs Administration exchanges international data through the Common Reporting Standard (CRS) framework. Players who do not declare winnings risk high fines and additional assessments. Transactions through platforms like Revolut or Wise can be automatically linked to gambling activities. Hiding these incomes is becoming increasingly difficult due to automated checks.

How the Tax and Customs Administration traces foreign winnings

Can the Tax and Customs Administration see that I have won money in a foreign account? Yes, this is possible through international cooperation. The Prevention of Money Laundering and Financing of Terrorism Act obliges financial institutions to report unusual transactions. This establishes a direct link between deposits to gambling platforms and your bank account. Even if you use digital banking services or e-wallets, the Netherlands shares data with other countries. Through CRS, the tax authorities automatically receive information about foreign accounts and balances. Many players mistakenly think that small amounts stay under the radar. However, the algorithms of the Tax and Customs Administration scan for patterns, not just large sums. Do you have your winnings paid out to a foreign account? Then you remain fully liable for tax in the Netherlands. Trying to hide your winnings makes little sense and can lead to strict enforcement.

Avoiding double taxation through treaties

How do you prevent paying tax both abroad and in the Netherlands? This depends on the presence of a Tax Treaty. Double taxation occurs when the country where the casino is established also applies a levy on the prize. Can you prove that you have already paid some form of gambling tax abroad? Then you may qualify for an exemption from the Dutch levy. However, not every country has a treaty with the Netherlands that specifically covers games of chance. Often, there is a Withholding Tax in the country of origin. The tax is then deducted directly at the time of payout. Keep proof of this foreign payment for your tax return. Without this proof, you must pay the full 37,8% in the Netherlands. This leads to an unreasonable tax burden. The relationship between Double Taxation and Exemption therefore depends on concrete administrative substantiation and specific treaty articles.

Specific risks of crypto casinos and anti-money laundering legislation

Do different rules apply to winnings from Cryptocurrencies or anonymous casinos? Although crypto transactions are often presented as anonymous, they do not fall outside the tax obligation. Winnings from crypto casinos, which often operate under licenses such as Curaçao or without a license, must be declared as income from games of chance. The Prevention of Money Laundering and Financing of Terrorism Act is applied increasingly strictly to crypto exchanges. As a result, traceability increases. Do you convert Cryptocurrencies into euros? Then you leave a digital trail that the Tax and Customs Administration can follow. Moreover, the use of anonymous wallets offers no protection against income tax in Box 1 if the origin of the funds can be classified as gambling winnings. The risk of fines remains high. The complexity of proving the exact winnings in volatile currencies lies with the player.

About this article - editorial guidelines

Author: Sarah Weber - Casino tester & bonus analyst

Fact-checked by: Dr. Markus Hoffmann - Senior iGaming compliance analyst

Last updated: 2026-07-15.

This article about "tax liability on foreign casino winnings" was written by Sarah Weber and fact-checked by Dr. Markus Hoffmann. They regularly update the content regarding changes in regulations, licenses, and bonus terms. All references to licenses, regulators, and legislation refer to public sources (the local gambling regulator, the applicable local gambling law).

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, customer service evaluation.

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 limits for deposits and losses BEFORE you play with real money. There are tools for breaks and cooling-off periods to keep play 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 complying with local regulations.