Tax Liability on Foreign Casino Winnings: Self-Declaration and Rates

Winning at an online casino without a Dutch license sounds attractive, but the tax authorities are watching. Are you the lucky one? Then you must arrange the gaming tax yourself. The Tax Office charges 37.8% on the total prize. Legal operators deduct this amount automatically, but with sites without a Ksa license, this does not happen. You are responsible for the declaration yourself. Therefore, always check whether an operator has a Dutch license. This way you avoid unpleasant surprises later.

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 operator has no Dutch license, you file a return yourself with the Tax Office. With legal operators, the organizer pays the gaming tax. You then keep your full winnings. However, if you play with a party without a license, you as a player are responsible for the payment on the Total prize. This rule applies to online games and to offline activities outside Dutch jurisdiction.

The distinction between legal and illegal operators

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

Legal operators must register players in the CRUKS (Central Register for Exclusion from Games of Chance). This link is often missing with illegal foreign sites. You then miss the Dutch measures against gambling addiction.

Why Holland Casino and Toto Online are different

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

The role of the Gaming Authority in enforcement

The Gaming Authority issues licenses to legal online casinos. It marks an online game of chance without a license as illegal and takes action against this illegal operator. The authority focuses on combating illegal supply. Nevertheless, the fiscal 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 an operator is legal. If so, you do not need to file a 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 Total prize. The Tax Office checks this income through international data exchange. Players are themselves responsible for the correct Gaming Tax Return.

The € 449 exemption limit in practice

The threshold of € 449 determines whether you as a private individual owe tax on physical or Dutch online games. Winnings up to and including this amount are exempt, provided it is not an online game of chance. It is more complicated with foreign operators, such as casinos with a license from Malta or Curaçao. Although the statutory exemption of € 449 can technically also apply to foreign games, the advantage of automatic deduction is lost. You must assess yourself whether the prize exceeds the threshold. When playing online without a license, it is advisable to report every prize that exceeds the threshold. After all, the operator does not pay the Gaming Tax for you.

Calculation on the gross prize versus net winnings

Many people think that tax is levied only on the net winnings (payout minus stake). That is wrong. The Tax Office calculates the 37.8% Gaming Tax on the total gross payout. This can lead to a net loss. Suppose: you stake € 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 are left with only € 111. You expected € 100 profit, but it turns out lower. With higher stakes, the tax assessment can even be higher than your actual winnings. This is a fiscal pitfall.

Step-by-step filing a return with the Tax Office

Players at non-licensed operators must take action themselves. Fill in the Gaming Tax Return form for the month in which the prize was paid out. Keep a careful record of all deposits and withdrawals. This certainly applies when using fintech services that share data with authorities. If you fail to file this Gaming Tax Return, you risk high fines and additional assessments. The Tax Office 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 location of the organizer and the type of game. Winnings from operators outside the Netherlands are generally taxable for the player. Unless specific EU exemptions for offline games apply. The Tax Office applies strict rules. The player must file a return himself on the Total prize, regardless of the license jurisdiction such as Malta or Curaçao.

Playing at casinos with a Malta or Curaçao license

The Malta Gaming Authority grants licenses to online gaming operators 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 gaming tax for online play. Does the operator have no Dutch license? Then the player remains liable for tax.

Curacao eGaming acts as a licensing authority for operators that often fall outside the direct EU regulations. Curaçao does have a link 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 operator holds a license from the Dutch Gaming Authority. Without this Dutch license, you must file a return yourself and pay tax on the entire prize.

The difference between EU and non-EU operators

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 return and you do not pay gaming tax. This exemption does not apply to online games of chance or lotteries, regardless of whether the operator is in the EU.

For online games, the rule is clear: if the organizer has no Dutch license, you as a player are liable for tax. This applies even if the company operates within the European Union. The Tax Office looks at the license status in the Netherlands, not at the EU membership of the company. By the way, for lotteries abroad, it does not matter whether these are online or offline. You must always file a return yourself and pay tax on the entire prize.

Major international brands without a Dutch license

Major 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 on Malta. The Tax Office, however, stated that the actual management was on the Isle of Man (outside the EU). This led to years of legal battles. Ultimately, the Tax Office offered a settlement agreement. Players who agreed did not have to pay tax. The tax authorities did not recognize here that PokerStars was fully established in Malta.

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

Risks, enforcement and international data exchange

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

How the Tax Authority Traces Foreign Winnings

Can the Tax Authority see that I have won money on a foreign account? Yes, this is possible through international cooperation. The Act on the Prevention of Money Laundering and Terrorist Financing requires financial institutions to report unusual transactions. This creates a direct link between deposits to gaming platforms and your bank account. Even if you use digital banking services or e-wallets, the Netherlands shares data with other countries. Via CRS, the tax office automatically receives information about foreign accounts and balances. Many players wrongly believe that small amounts stay under the radar. However, the Tax Authority's algorithms scan for patterns, not just large sums. Have your winnings paid out to a foreign account? Then you remain fully taxable in the Netherlands. Trying to hide your winnings is pointless and can lead to strict enforcement.

Preventing Double Taxation Through Treaties

How do you avoid paying tax both abroad and in the Netherlands? This depends on the existence of a Tax Treaty. Double taxation arises when the country where the casino is located also applies a levy on the prize. Can you prove that you have already paid a form of gaming tax abroad? Then you may be eligible for exemption from the Dutch levy. However, not every country has a treaty with the Netherlands that specifically covers games of chance. Often, there is Source Tax in the country of origin. The tax is then withheld directly at 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 is therefore dependent 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 Cryptocurrency 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 permit, must be reported as income from games of chance. The Act on the Prevention of Money Laundering and Terrorist Financing is being applied increasingly strictly to crypto exchanges. As a result, traceability is increasing. Are you converting Cryptocurrency into euros? Then you leave a digital trail that the Tax Authority can follow. Moreover, the use of anonymous wallets offers no protection against income tax in Box 1 if the source of the funds can be classified as gaming 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 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 "tax liability winnings foreign casino" 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 licenses, 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

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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.