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 with providers outside the EU, such as in Las Vegas or on sites without a Kansspelautoriteit license, you must pay 37.8% yourself to the Tax Authority via a tax return.

When do you have to pay gambling tax on foreign winnings?

If you win at a foreign casino without a Dutch license, you as a player are personally responsible for the gambling tax. The organizer does not deduct this tax, meaning you must file a tax return with the Tax Authority as soon as your winnings exceed the threshold of € 449 or, in the case of online gaming, exceed your stake. The rate is the current rate applied to the gross prize.

The € 449 threshold and the role of the organizer

For physical games of chance abroad, an exemption applies to prizes up to and including € 449. If you win more than this amount, for example in Las Vegas or Macau, you must file a tax return yourself and pay tax on the entire prize. Please note: this threshold is often waived for online games of chance. If you win more in a calendar month than you have wagered, you are already required to file a tax return, regardless of the € 449 limit. 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 that holds a license from the Kansspelautoriteit, such as Holland Casino online or Jacks.nl, the organizer pays the gambling tax. Your winnings are then net and tax-free for you. In the case of a foreign casino without this Dutch license, such as many providers under Malta or Curaçao, the tax liability lies with you as the player. The Kansspelautoriteit supervises 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 according to the Remote Gambling Act. If you still win at such a foreign casino, you must pay the gambling tax yourself using the Gambling Tax Declaration form. In addition to the tax assessment, you also risk a high administrative fine for violating the law. Always check whether a provider is on the Kansspelautoriteit list to avoid these complex fiscal and legal risks.

EU casinos versus providers outside the European Union

When you consider paying gambling tax on foreign casino winnings, the location of the organizer is decisive. Winnings from providers within the European Union are generally tax-free for the player, provided they are offline games of chance. With providers outside the EU, such as in Las Vegas or with a license from Curaçao eGaming, you must file a tax return yourself for the entire prize. Check if withholding tax has already been deducted to prevent double taxation.

Winnings within the European Union: often tax-free

The EU serves as an important boundary in Dutch tax legislation for games of chance. If you win a prize in an offline game of chance where the organizer is established within the European Union, you do not have to file a tax return and you do not pay gambling tax. This applies, for example, to physical visits to casinos in member states such as Spain or Denmark. The Tax Authority applies an exemption here, as it is assumed that the tax burden in the country of origin is comparable or that the administrative burden is too high for incidental winnings.

However, it is essential to distinguish between online and offline play. For online games of chance, this EU exemption does not automatically apply if the provider does not have a Dutch license. Although many players think that a Maltese license is sufficient for a tax exemption, the tax authorities look strictly at the licensing status in the Netherlands. Without a Ksa license, you remain liable to file a return on net winnings, regardless of the EU location of the server or head office.

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 land-based casinos such as the Bellagio operate under US law. If you win here, you must file a tax return yourself 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 is historically linked to Malta and the Malta Gaming Authority. Although Malta is an EU member state, PokerStars is often mentioned 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 Authority has been a subject of discussion, where the location of the license (Malta or Isle of Man) does not automatically lead to an exemption if there is no recognized withholding tax that can be offset. Players must therefore be extra alert to the tax consequences here.

Preventing 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 this 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 Authority will calculate the full 37.8% gambling tax on the gross prize.

Not all foreign taxes are automatically recognized. The system must be comparable to the Dutch method. In the absence of a Double Taxation Treaty, as is often the case with jurisdictions like Curaçao, you may have to pay the tax in the Netherlands in full without the possibility of offsetting it. In case of 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 Authority. 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 deduction and you receive a Net prize.

Step-by-step: filling out the tax return

Submitting the Gambling Tax Declaration requires accuracy, especially because playing at unlicensed online casinos is illegal in the Netherlands and players are personally liable. The Tax Authority expects you to file a return in the month the winnings were obtained, regardless of the amount, as long as your payout is higher than your stake in that calendar month.

Follow these steps for correct handling: Determine the winnings: Calculate the difference between your total stake and your payout for the month in question. Check for double taxation: If you have already paid tax abroad (for example in a country with a similar system), apply for an exemption to avoid double taxation, provided you can prove this. Submit the form: Use the specific form for gambling tax and state the Gross prize of the won amounts.

Please note: for online games of chance without a Ksa license, you may not simply offset losses against winnings from other months; the focus is on the net profit per calendar month.

Calculation of 37.8% on the gross prize

Since January 1, 2026, the rate for Gambling Tax has been 37.8%. This percentage is applied to the Gross prize, meaning that the tax is calculated over 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 is in sharp contrast to Dutch lotteries like the Staatsloterij, where the organizer deducts the tax and you are paid a Net prize directly.

Example: If you win €1,000 with an unlicensed provider and no withholding tax has been paid, your taxable base is €1,000. Amount payable: €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 linked to the moment of winning. You must file a return in the month the prize was paid out. The Tax Authority will send an assessment after receiving the Gambling Tax Declaration. It is crucial to pay this on time to avoid penalties.

If you do not agree with the calculation of the Gross prize or the application of the 37.8%, you can object. This is especially 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 mention a specific deadline for objections, the standard period of six weeks after the date of the assessment generally applies. Should a dispute escalate, a case can ultimately go to the Tribunal, although this rarely happens with standard declarations.

Remember that failing to declare winnings from illegal online casinos not only leads to a reassessment of the 37.8%, but also to heavy fines for violating the law. Play responsibly and keep your records updated.

Consequences for income tax and wealth

Winnings from a foreign casino generally do not fall under regular income tax in Box 1, provided they come from incidental gambling. Therefore, you do not need to report these winnings as salary or results from other activities. However, if your total wealth rises above the tax-free allowance due to the prize, wealth tax (vermogensrendementsheffing) in Box 3 becomes applicable. It is crucial to make this distinction: the winnings themselves are tax-free as income, but the resulting capital may be taxed annually.

Are 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 manner of playing. Incidental winnings from games of chance, such as a jackpot with an online provider without a Dutch license, fall outside the scope of income tax. The Tax Authority does not view this as sustainably obtained income, but as a windfall.

For most players, this means that the won sum is net regarding Box 1. There is no progressive rate applied to the winnings, as is the case with salary. This applies as long as gaming is not your primary means of subsistence 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 allowance, you pay tax on a fictitious return in Box 3.

The wealth tax is not a tax on the winnings itself, but on the possession of the wealth. This means that a one-off large prize can affect your tax position in subsequent years. The Tax Authority looks at the value of your assets, including the savings resulting from the casino winnings. It is therefore wise 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 allocation of the tax-free allowance.

When is it considered structural gambling?

Can the Dutch Tax Authority view my winnings as professional income? This depends on the structural nature of your activities. According to the case law of the Supreme Court (Hoge Raad), it is considered taxable income if you systematically make profits using expertise, similar to an entrepreneur.

In the case of incidental play, this structural character is lacking, and the winnings remain free from income tax. The Supreme Court tests factors such as time spent, the level of professional skill, and the intention to make a profit. For the average recreational player at a foreign casino, this threshold is high; the tax authority will not easily 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 CRUKS register 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 gaming 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 body that offers free and anonymous advice and guidance. In addition, the website Agog.nl provides information and self-help tools for players who want to maintain control over their gaming behavior. Playing with illegal providers entails not only financial and tax risks but also an increased risk of addiction due to the absence of mandatory limits and intervals.

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About this article - Editorial standards

Author: Sarah Weber - Casino Tester & Bonus Analyst

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

Last updated: 2026-07-20.

This article about "paying gambling tax on foreign casino winnings" was written by Sarah Weber and fact-checked by Dr. Markus Hoffmann. Both regularly update the content based on changes in regulations, licenses, and bonus terms. All references to licenses, regulatory bodies, and legislation link to public sources (the local gaming authority, the applicable local gambling act).

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 licensees 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 like you are losing control of your gaming, please contact the relevant helpline for gambling problems or make use of the national self-exclusion register (the relevant national self-exclusion register). Set personal deposit and loss limits BEFORE playing with real money. Pauses and cool-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.