Paying gambling tax on foreign casino winnings: Rules & Declaration
Paying gambling tax on foreign casino winnings is mandatory if the provider does not have a Dutch license and the prize exceeds €449. For winnings within the EU, you are often exempt, but for providers outside the EU, such as in Las Vegas or on sites without a Dutch Gambling Authority license, you must pay 37.8% to the Tax and Customs Administration yourself via a declaration.
When do you have to pay gambling tax on foreign winnings?
If you win at a foreign casino without a Dutch License, you as the player are responsible for the gambling tax yourself. The organizer does not pay this tax, meaning you must file a declaration with the Tax and Customs Administration as soon as your winnings exceed the €449 threshold or, in the case of online play, exceed your stakes. The rate is the current rate on the gross prize.
The €449 threshold and the role of the organizer
For physical gambling abroad, there is an exemption for prizes up to €449. If you win more than this amount, for example in Las Vegas or Macau, you must file a declaration and pay tax on the entire prize. Note: for online gambling, this threshold often does not apply. If you win more in a calendar month than you have staked, you are already required to file a declaration, regardless of the €449 amount. This makes the administrative burden for online players significantly heavier than for visitors to land-based casinos.
The crucial difference: with or without a Dutch license
If you play with a provider holding a license from the Dutch Gambling Authority, such as Holland Casino online or Jacks.nl, the organizer pays the gambling tax. Your winnings are then net and tax-free for you. At a foreign casino without this Dutch license, such as many providers licensed in Malta or Curaçao, the tax obligation lies with you as the player. The Dutch Gambling Authority oversees legal providers but has no jurisdiction over foreign entities that do not apply for a license.
Illegal providers and the Remote Gambling Act
Playing at online casinos without a license is illegal under the Remote Gambling Act. If you still win at such a foreign casino, you must pay gambling tax yourself using the Gambling Tax Declaration form. In addition to the tax assessment, you risk a high administrative fine for violating the law. Always check whether a provider is listed by the Dutch Gambling Authority to avoid these complex fiscal and legal risks.
EU casinos versus providers outside the European Union
When considering paying gambling tax on foreign casino winnings, the organizer's place of establishment is decisive. Winnings from providers within the European Union are generally tax-free for the player, provided they involve offline gambling. For providers outside the EU, such as in Las Vegas or holding a Curaçao eGaming license, you are personally required to declare and pay tax on the entire prize. Check whether withholding tax has already been deducted to avoid double taxation.
Winnings within the European Union: often tax-free
The EU serves as a key demarcation in Dutch tax legislation for gambling. If you win a prize from an offline game of chance where the organizer is established within the European Union, you do not need to file a declaration and pay no gambling tax. This applies, for example, to physical visits to casinos in member states such as Spain or Denmark. The Tax and Customs Administration applies an exemption here, assuming that the tax burden in the country of origin is comparable or that the administrative burden would be too high for occasional winnings.
However, it is essential to distinguish between online and offline play. For online gambling, this EU exemption does not automatically apply if the provider does not have a Dutch license. Although many players believe a Maltese license is sufficient for tax exemption, the tax authorities strictly look at the licensing status in the Netherlands. Without a Ksa license, you remain required to declare net winnings, regardless of the EU location of the server or headquarters.
Non-EU jurisdictions: Las Vegas, Curaçao, and Malta
Stricter rules apply to winnings outside the European Union. A well-known example is Las Vegas, where physical casinos like the Bellagio operate under U.S. law. If you win there, you must file a declaration in the Netherlands and pay gambling tax on the entire prize, unless you can prove that a comparable tax has already been paid on site. The same principle applies to online providers operating under jurisdictions such as Curaçao eGaming. This license offers no protection against Dutch taxation. On the contrary, winnings from these sites are almost always taxable in the Netherlands.
A complex case is PokerStars, which has historical ties to Malta and the Malta Gaming Authority. Although Malta is an EU member, PokerStars is often cited in the Dutch context as an example of a provider subject to specific rules due to the lack of a local license in the past. The relationship between providers without a Dutch license and the Tax and Customs Administration has been subject to discussion, where the license location (Malta or Isle of Man) does not automatically lead to an exemption if there is no recognized withholding tax that can be credited. Players must therefore be extra vigilant regarding the fiscal consequences.
Avoiding double taxation abroad
Double taxation is a real risk with foreign winnings. If you have already paid some form of gambling tax abroad, you can often offset it against the Dutch assessment. However, this requires conclusive proof, such as an official receipt from the foreign casino or the local tax authority. Without this proof, the Tax and Customs Administration will calculate the full 37.8% gambling tax on the gross prize.
Not all foreign taxes are automatically recognized. The arrangement must be comparable to the Dutch system. In the absence of a Double Taxation Treaty, which is often the case with jurisdictions like Curaçao, you may be required to pay the tax in full in the Netherlands without the possibility of offsetting. If in doubt about international tax agreements, always consult a tax specialist to avoid paying more than necessary.
How do you correctly declare foreign casino winnings?
When you win with a provider without a Dutch license, such as a casino outside the EU, you are personally responsible for the Gambling Tax Declaration with the Tax and Customs Administration. You pay 37.8% on the gross prize of your winnings, unless a comparable tax has already been paid in the country of origin. This process differs fundamentally from playing with legal providers, where the operator handles the payment and you receive a net prize.
Step-by-step: filling out the declaration
Submitting the Gambling Tax Declaration requires precision, especially since playing at unlicensed online casinos is illegal in the Netherlands and players are personally liable. The Tax and Customs Administration expects you to file a declaration in the month the winnings were obtained, regardless of the amount, as long as your payout exceeds your stake in that calendar month.
Follow these steps for correct processing: Determine the winnings: Calculate the difference between your total stake and your payout for the relevant month. Check for double taxation: If you have already paid tax abroad (for example, in a country with a comparable system), apply for an exemption to avoid double taxation, provided you can prove it. Submit the form: Use the specific form for gambling tax and state the gross prize of the won amounts.
Note: for online gambling without a Ksa license, you cannot simply offset losses against winnings from other months. The focus is on the net winnings per calendar month.
Calculation of 37.8% on the gross prize
As of January 1, 2026, the rate for gambling tax is 37.8%. This percentage is applied to the gross prize, meaning the tax is calculated on the total won amount before any costs or stakes are deducted, depending on the specific rules for the type of game.
At a foreign casino outside the EU, such as in Las Vegas, you pay this 37.8% on the full prize if no equivalent tax has been levied locally. This stands in sharp contrast to Dutch lotteries like the Staatsloterij, where the organizer withholds the tax and you directly receive a net prize.
Example: If you win €1,000 with an unlicensed provider and no withholding tax has been paid, your taxable base is €1,000. Amount to pay: €1,000 x 37.8% = €378 in gambling tax. Net result: You keep €622, excluding any recoverable foreign tax.
Payment deadlines and objection procedure
The deadline for paying gambling tax is strictly tied to the moment of winning. You must file a declaration in the month the prize was paid out. The Tax and Customs Administration will send an assessment after receiving the Gambling Tax Declaration. It is crucial to pay this on time to avoid fines.
If you disagree with the calculation of the gross prize or the application of the 37.8%, you can file an objection. This is particularly relevant in complex situations, such as winnings from crypto casinos where the exchange rate at the time of payout determines the euro value. Although the sources do not specify an objection deadline, the standard period of six weeks from the date of the assessment generally applies. If a dispute escalates, the case may eventually go to court, although this is rare for standard declarations.
Remember that failing to declare winnings at illegal online casinos not only leads to a surcharge of the 37.8%, but also to high fines for violating the law. Play responsibly and keep your records.
Implications for income tax and wealth
Winnings from a foreign casino generally do not fall under regular income tax in Box 1, provided it involves occasional gambling. You therefore do not need to declare these winnings as salary or income from other activities. However, if your total wealth increases above the tax-free threshold due to the prize, wealth tax (Box 3) applies. It is crucial to make this distinction: the winnings themselves are tax-free as income, but the resulting capital can be taxed annually.
Is casino winnings taxable income in Box 1?
The question "Do I have to pay income tax on my poker winnings from abroad?" is usually answered in the negative by the tax authorities, unless there is a professional attitude. Occasional winnings from games of chance, such as a jackpot at an online provider without a Dutch license, fall outside the scope of income tax. The Tax and Customs Administration does not consider this as sustainably obtained income, but as an incidental gain.
For most players, this means the won amount is net with regard to Box 1. There is no progressive rate applied to the winnings, as is the case with salaries. This applies as long as gambling does not form your main source of income and you do not pursue structural profitability with professional means.
Winnings as wealth in Box 3
How are large casino winnings taxed in the context of wealth tax? Once the winnings are in your bank account, they become part of your savings or investments. If your total wealth on January 1 exceeds the tax-free threshold, you pay tax on a fictitious return in Box 3.
The wealth tax is not a tax on the winnings themselves, but on the possession of the wealth. This means that a one-time large prize can affect your fiscal position in the following years. The Tax and Customs Administration looks at the value of your assets, including the savings derived from the casino winnings. It is therefore advisable to take this annual burden into account when managing your new capital. For partners, wealth is often viewed jointly, where fiscal partnership can play a role in the distribution of the tax-free threshold.
When does structural gambling occur?
Can the Tax and Customs Administration view my winnings as professional income? This depends on the structural nature of your activities. According to Supreme Court jurisprudence, taxable income exists if you make profits with expertise and systematically, comparable to an entrepreneur.
For occasional play, this structural character is absent, and the winnings remain free of income tax. The Supreme Court assesses factors such as time spent, level of expertise, and the intention to make a profit. For the average recreational player at a foreign casino, this threshold is high. The tax authorities will not quickly assume you are practicing a profession if you occasionally win a prize.
Player Protection and Responsible Gambling
When playing with foreign providers without a Dutch license, you lack the protection of Dutch legislation. This means you do not have access to the central register CRUKS for exclusion, and the provider is not bound by the strict rules for responsible gambling that apply in the Netherlands.
If you notice that your gambling behavior is becoming problematic, or if you need help stopping gambling, it is important to seek professional support. In the Netherlands, you can contact Loket Kansspel, an independent organization that offers free and anonymous advice and guidance. Additionally, the website Agog.nl provides information and self-help tools for players who want to maintain control over their gambling behavior. Playing with illegal providers not only carries fiscal risks, but also an increased risk of addiction due to the lack of mandatory limits and breaks.
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 "kansspelbelasting betalen buitenlandse casino winst" 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.