Paying gambling tax at a foreign online casino: rules and risks

Do you win money at an online casino without a Dutch license? Then you have to arrange the gambling tax yourself. The rate is 37.8% on the paid-out amount. Because these providers do not have a Ksa license, they do not withhold the tax. You must declare this yourself via the Gambling Tax Return Form with the Dutch Tax Authority.

When are you personally liable for gambling tax?

Do you play at a foreign online casino without a Dutch license? Then you bear the tax responsibility. Legal sites automatically withhold the tax, but at foreign casinos, you do it yourself. Therefore, save every transaction receipt and screenshot of your winnings. The tax authority does not accept any excuses if you have no proof, as the operator does not handle the withholding.

The crucial difference with legal Dutch casinos

A legal online casino is supervised by the Dutch Gambling Authority. Providers with a Dutch license are legally required to pay 37.8% gambling tax on the difference between the stake and payout. For you as a player, the winnings are then net. You do not have to do anything else with the tax authority. Via the License Holder Register, the Dutch Gambling Authority checks whether these parties adhere to the rules, which saves you administrative hassle.

Legal providers must also be registered with CRUKS (Central Register for Exclusion of Games of Chance). This register blocks players with a gambling addiction. Foreign providers often lack this connection, which increases the risk of problematic gambling behavior. Legal casinos also perform strict KYC (Know Your Customer) procedures to prevent money laundering. Offshore platforms are sometimes more careless with this.

Definition of a foreign game of chance

What exactly is a foreign online casino? Legally speaking, this is any provider that is not established in the Netherlands and does not have a Ksa license. Many of these sites operate with licenses from Malta or Curaçao. Although these jurisdictions are legal in their own countries, they do not recognize Dutch legislation. Players on these platforms fall outside the protective net of the Dutch Gambling Authority and remain personally liable for the tax payment.

Risks of playing at illegal providers

Playing at an illegal online casino carries more risks than just tax liability. These providers are often not affiliated with CRUKS, which lowers the threshold for problematic gambling. A proper dispute resolution committee is also often lacking. From a compliance perspective, it is worrying that many illegal online casinos apply weak KYC procedures. This poses risks for money laundering and the security of your personal data. Filing the declaration yourself becomes more difficult because reliable transaction overviews may be missing.

For help with gambling addiction, you can contact organizations such as Loket Kansspel or AGOG. Be aware of these risks before playing at providers without a Dutch license.

How much gambling tax do you actually have to pay?

When playing at a foreign online casino without a Dutch license, you are responsible for the gambling tax yourself. The rate is 37.8% of the gross payout, provided it is higher than the exemption threshold. Unlike legal providers, the foreign operator does not withhold any tax. You must declare this yourself to the Tax Authority based on your gross gaming result.

The exemption limit and the monthly rule

The threshold of €449 works differently for foreign platforms than for lotteries. With a Dutch lottery or legal online casino, the prize is often already net or the organizer pays the tax. However, if you play at a provider with a license from Malta or Curaçao, the following applies: if you win more in a calendar month than you have staked AND the payout exceeds €449, you are liable for tax.

The Tax Authority looks at the total result per month. The exemption does not apply per session, but as a cumulative amount. If you achieve varying monthly results, you must accurately track whether your net balance is positive above this limit. Many players think that small winnings remain invisible, but financial flows are traceable through international data exchange.

Calculation example: gross payout versus net result

A common mistake is calculating the 37.8% only on the net profit. The law stipulates that the tax is levied on the gross payout (the paid-out amount), without deduction of your stake. This can lead to situations where the tax assessment is higher than your actual profit, or even results in a loss.

Suppose you bet €400 and win €500 at a foreign casino: Gross payout: €500 Gambling tax to be paid (37.8%): €189 Net received: €311 Minus original stake: €400 Final result: -€89 loss

In this scenario, you are left with less than you staked. The Gambling Authority and the tax authority base the tax on the payout as a taxable event, not on your personal profit margin. Therefore, always keep an accurate record of your transaction history to avoid surprises.

Difference between incidental winnings and structural income

For most players, gambling winnings fall under the gambling tax. However, if you play structurally and professionally, the Tax Authority may classify this as 'income from other activities' in Box 1 of the income tax, instead of an incidental prize. This is rare for casual players, but relevant for professionals who make a living from poker or betting.

Incidental winnings remain under the gambling tax regime. The distinction lies in frequency and professionalism. If there is no professional activity, you do not have to file an income tax return for these winnings. You do, however, remain obliged to file a gambling tax return for winnings above the threshold. Are you in doubt about your status? Then consult a tax specialist to prevent fines.

Step-by-step: filing a return with the Tax Authority

When you win at a provider without a Dutch license, you must pay gambling tax on foreign online casinos yourself. This process requires you to submit the specific Gambling Tax Return Form to the Tax Authority, separately from your regular income tax return. Make sure you have your BSN (citizen service number) and detailed transaction statements at hand. The burden of proof lies entirely with you, and errors lead to high fines.

Downloading and filling in the correct form

For winnings from foreign sources, you do not use the standard online portal for income tax, but the separate Gambling Tax Return Form. This PDF is available via the website of the Tax Authority and is specifically designed for prizes from games of chance where the organizer does not have a Dutch license. You can open this document with Adobe Reader; the government explicitly points out the necessity of this software for correct display.

Filling it in requires precision: here you declare the gross payout of each calendar month in which you won more than you wagered. This form is separate from your annual income tax return, which often causes confusion. Use your BSN correctly when filling it in, so the Tax Authority can link the payment to your personal file. Filing the return yourself means you are responsible for the accuracy of the amounts entered, unlike playing at Holland Casino where the provider arranges this.

Collecting documentation: transaction overviews

The Tax Authority places the burden of proof on the player, meaning you must keep detailed records. Save screenshots of winning screens, account history, and bank statements of used payment methods such as iDEAL, Trustly, Revolut, or Wise. Note: platforms like Revolut are actively monitored by the tax authority through international data exchange protocols (CRS). The idea that foreign accounts are 'invisible' is a dangerous misconception.

For players who use crypto, such as Bitcoin, tracing is more difficult but the declaration obligation remains. Because there are no traditional bank statements, you must document the fiat value of your deposits and payouts yourself at the time of the transaction. This forensic approach is necessary, as the Tax Authority increasingly uses blockchain analysis to detect discrepancies. Without this documentation, you cannot prove your net winnings, leading to tax on the gross amount or fines.

Payment term and fine risks

You must usually complete the return and payment within one month after the end of the quarter in which the prize was received. Late filing directly results in a default fine, which can increase substantially. The Tax Authority shares data with international regulators and financial institutions, meaning undeclared winnings are detected increasingly often.

In addition to financial sanctions, you risk legal consequences in case of structural non-compliance. Although the focus is on tax correction, the tax authority cooperates with the Ministry of Justice and Security in case of large-scale violations. Submitting the Gambling Tax Return Form in a timely manner prevents this escalation. Remember: the obligation to file applies regardless of whether you play online or offline at a foreign provider without a Dutch license.

Specific situations: Crypto, EU licenses, and detection

When paying gambling tax at foreign online casinos, the location of the license is crucial for your declaration obligation. Even providers with a European license, such as that of the Malta Gaming Authority, do not fall under the Dutch exemption. The Tax Authority checks increasingly often through international data exchange and fintech platforms. Hiding winnings via crypto or services like Revolut and Wise has become risky and ineffective.

Playing at casinos with a Curacao or Malta license

A common misunderstanding is that a European license automatically guarantees tax-free play. This is incorrect. A casino with a license from Curacao operates under a jurisdiction that has no agreement with the Dutch Gambling Authority. As a result, you as a player are personally responsible for paying gambling tax on your net winnings. The same applies to providers registered in Malta. Although the Malta Gaming Authority is a strict regulator within the EU, this license does not mean that the provider pays the Dutch gambling tax on your behalf.

The relationship between these foreign licenses and your tax obligation is direct: because the management of the organization is not established in the Netherlands, the winnings fall outside the automatic tax deduction scheme. Players must therefore calculate themselves whether their winnings exceed the stake and declare this. The absence of a Dutch license legally makes the provider a 'foreign game of chance', regardless of how large or trusted the brand may be internationally.

In addition, these licenses offer less consumer protection. For example, KYC procedures at Curacao casinos are often less strict than at Dutch providers, which increases the risk of identity fraud. The link with CRUKS is also missing, allowing players to continue playing without self-restriction.

Declaration of winnings from crypto casinos

For players using Bitcoin or other cryptocurrencies at offshore casinos, record-keeping is a complex challenge. There is no traditional bank statement that clearly marks the net profit. However, the declaration obligation remains. You must convert the value of your crypto winnings into euros at the time of receipt or conversion to fiat money.

The lack of a paper trail does not mean you are tax-free. On the contrary, the Tax Authority expects you to provide forensic evidence of your transaction history yourself. Keep track of exactly how much you wagered (in euro value at the time of deposit) versus what you received. Only the positive difference counts as taxable profit. Make sure your wallet addresses and exchange transactions remain traceable for any audit, as playing 'anonymously' is becoming increasingly difficult for legal authorities.

About this article - Editorial standards

Author: Sarah Weber - Casino Tester & Bonus Analyst

Fact-checked by: Dr. Markus Hoffmann - Senior iGaming Compliance Analyst

Last updated: 2026-08-13.

This article about "paying gambling tax at foreign online casinos" was written by Sarah Weber and fact-checked by Dr. Markus Hoffmann. Both regularly update the content following changes in regulations, licenses, and bonus terms. All references to licenses, regulators, and laws link to public sources (the local gambling authority, the applicable local gambling law).

About the author

8+ years of experience reviewing casinos, 200+ personally tested platforms within the EU and worldwide. Former member of the eCOGRA Player Advocacy Program (2018-2022). Specialization: wagering requirements, payout processes, and customer service evaluation.

About the reviewer

More than 12 years of experience in the iGaming industry, including 5 years as a compliance consultant for license holders 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 gaming, please contact the relevant gambling problem helpline or use the national self-exclusion register (the relevant national self-exclusion register). Set personal deposit and loss limits BEFORE playing with real money. Breaks and cooling-off tools from the provider are there to keep gaming manageable.

Legal notice

The information in this article is solely intended for editorial and comparative purposes and does not constitute legal advice. Players are personally responsible for complying with local regulations.