Paying tax on foreign gambling winnings: when and how to declare?

Do you win at a foreign casino without a Dutch license? Then you are personally responsible for paying gambling tax. The Tax Authority applies a fixed rate of 30.9% on the gross prize. You must file a tax return yourself using the specific form within one month of receiving the winnings. At legal providers in the Netherlands, such as Holland Casino or TOTO, the organizer pays the tax. For foreign parties, this exemption does not apply, and the full administrative burden lies with the player.

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

When you win at a provider without a Dutch license, you are personally responsible for paying gambling tax. This applies specifically if you play at a foreign casino that does not have a license from the Kansspelautoriteit. Unlike a legal online casino, where the organizer offsets the tax, at an illegal online casino or foreign party, you must submit the tax return to the Tax Authority yourself.

The difference between legal and illegal providers

The tax obligation depends on the license status of the provider. A legal online casino operates under the supervision of the Kansspelautoriteit and is legally required to pay the gambling tax on the gross gaming revenue. Players at parties such as Holland Casino or other license holders receive their winnings net; they do not need to declare anything.

At an illegal online casino or a provider with a foreign license (for example, from Malta or Curaçao), this responsibility lies entirely with the player. The Kansspelautoriteit does not grant a license to these parties for the Dutch market, meaning they do not automatically pay tax to the Dutch state. You are then personally liable for the declaration and payment, which entails administrative burdens. Always check if the provider is listed in the register of the Kansspelautoriteit to avoid these obligations.

Physical casinos abroad versus the Netherlands

Winnings obtained in a physical foreign casino, such as in Las Vegas or Monte Carlo, are always taxable for the player residing in the Netherlands. There is no automatic exemption within the European Union for such gambling winnings. If the management of the game of chance is not established in the Netherlands, the winner must file the return themselves.

This differs fundamentally from a visit to a land-based casino in the Netherlands. There, the organizer pays the tax, provided the prize exceeds the exemption threshold. At a foreign casino, this automatic withholding is missing, regardless of whether it concerns an EU member state or not. The tax authorities look here at the source of the income and your tax residence, not at the location of the building.

The current rate and the exemption threshold

The rate for gambling tax is 30.9%. This tax is due on the entire prize, not just on the part that exceeds the threshold.

The exemption threshold is € 449 per prize. Is the value of your winnings lower than this amount? Then you do not have to pay gambling tax. This threshold applies to the prize itself, regardless of whether the provider is legal or not, but with illegal providers, you must check yourself whether the payout exceeds the limit. For winnings above € 449 at a foreign casino, you therefore pay 30.9% on the total won amount. Keep in mind that offsetting losses against incidental winnings is generally not allowed; you pay tax on the gross prize.

Specific situations: Poker, Lotteries and Online Platforms

Do you want to pay tax on foreign gambling winnings? The obligation depends on the place of establishment of the organizer. With providers outside the Netherlands, such as platforms licensed in Curaçao or by the Malta Gaming Authority, you as a player are personally responsible for filing the gambling tax return on the gross prize. This contrasts with Dutch license holders where the provider takes care of the payment.

The complex status of online poker winnings

Poker is often seen as a game of skill, but for tax purposes, incidental winnings fall under games of chance. Historically, PokerStars was an 'odd one out' due to discussions about taxability. Although PokerStars was historically licensed by the Malta Gaming Authority, current case law dictates that in the case of live poker outside the EU, the winner must pay the tax. Losses are not deductible in this case. If you play within the EU, the tax is often paid in the country of organization, meaning no Dutch declaration is required. The Malta Gaming Authority is known as a strict regulator within the EU, which provides clarity for players regarding the tax treatment in member states.

Lotteries and betting across the border

At the Staatsloterij, the player receives a net prize; the Nederlandse Loterij pays the tax. This also applies to online participation. However, if you win in a foreign lottery or through an intermediary, the gross prize is taxable and you must file a return yourself. A similar principle applies to sports betting: at TOTO, a Dutch provider, the organizer arranges the payment and the player does not have to pay anything. If you choose a foreign bookmaker, the tax burden shifts to you as the winner. It is important to know whether the organizer is established inside or outside the EU, as this affects the obligation to declare.

When are you a professional gambler?

Incidental winnings fall under gambling tax, but structural participation can lead to taxation in Box 1 (income tax) as income from other activities. The Supreme Court (Hoge Raad) has clarified in various rulings that professional status applies when there is a sustainable organization of labor and capital aimed at making a profit, where the risk of loss is real. This requires that gambling is your main income and you operate in a business-like manner. The Tax Authority checks this strictly, partly thanks to international agreements such as the Common Reporting Standard (CRS), making foreign accounts traceable. Players on platforms in jurisdictions such as Curaçao should be aware that although these locations are popular for online casinos, they do not offer an exemption from Dutch tax liability for the player. Be alert: double taxation can occur if the source country also levies tax. The Ministry of Finance supervises the market through the Remote Gambling Act (Wet KoA), but the tax interpretation of 'professional status' remains a matter of individual assessment by the tax authorities and the judiciary.

Step-by-step: Filing a Gambling Tax Return

When you need to arrange paying tax on foreign gambling winnings, the responsibility lies entirely with you as a player. The Tax Authority expects you to file a return yourself using the specific Gambling Tax Return form within one month of receiving the prize. Realize that these winnings are treated differently for tax purposes than regular income; they generally do not fall under Box 1 (work and home) or as Income from other activities, but form a separate category where no Loss Offsetting is allowed.

The correct form and the filing deadline

To report your winnings, you use the official PDF form "Aangifte Kansspelbelasting" (Gambling Tax Return), available on the website of the Tax Authority. You can fill in this document using Adobe Reader and submit it digitally or send it by mail. The deadline is strict: you must file the return in the month in which you received the prize. Please note: although many players hope to declare their gambling activities as Income from other activities in Box 1 to offset losses, this is not possible for incidental players at foreign providers without a Dutch license. The tax authorities view this as pure gambling winnings, taxable at the time of payout.

Administration and burden of proof of your winnings

The burden of proof rests entirely on your shoulders. The Tax Authority can request details of foreign bank accounts through international treaties such as the CRS (Common Reporting Standard), but you must prove yourself what your net winnings were. Therefore, keep carefully: Screenshots of the winnings and game history; bank statements from services such as Revolut or Wise showing the payout; correspondence with the casino regarding the payout.

Without these documents, the inspector can classify the entire payout as a taxable prize, without taking your wagers into account.

Can I offset losses against winnings?

No, offsetting losses is not allowed for individuals under gambling tax. You pay tax on the gross prize, not on the net result of your session. This stands in stark contrast to entrepreneurship in Box 1, where losses are deductible as Income from other activities. For foreign games of chance, the following applies: each individual prize above the threshold value is taxable, regardless of previous losses. Make sure you are aware of this tax reality before playing at providers without a Dutch license.

Double taxation and international treaties

When paying tax on foreign gambling winnings, the key question is whether you can prevent double taxation. Usually, games of chance fall outside standard double tax treaties, making exemptions rare. You remain fully liable for tax in the Netherlands unless you prove in writing that a comparable tax has already been paid in the source country.

How double tax treaties work for gambling winnings

A double tax treaty is a bilateral agreement that prevents income from being taxed twice. However, for gambling winnings, this offers little relief, because this income is often seen as 'other income' and does not fall under the protective articles. If the foreign country does withhold withholding tax, you may be able to offset this, but the burden of proof lies entirely with you. Without a detailed record of the foreign payment, you pay the full Dutch rates. A license from Malta does not guarantee an automatic exemption under such a treaty.

Influence of withholding tax abroad

Withholding tax is the tax that the country of origin directly deducts from the winnings. When declaring in the Netherlands, you must show that this tax has actually been paid to prevent double taxation. Please note: large winnings can also impact your wealth tax (Vermogensbelasting). Although the gambling winnings themselves fall under Box 1, the remaining capital counts towards the return levy in Box 3. A tax partnership (Fiscaal Partnerschap) can be relevant here, because partners must report their assets jointly, which affects the threshold for taxation. Make sure you report the net payout correctly, but take the gross value into account for the calculation of the gambling tax due.

Control by the Tax Authority via CRS

The Tax Authority actively monitors foreign accounts via the Common Reporting Standard (CRS). This system ensures automatic exchange of financial data between countries, making hidden winnings quickly visible. Even if you use a tax partnership, the tax authorities share data about joint accounts. Ignoring the obligation to declare leads to high additional assessments, because CRS data significantly tightens monitoring. In addition, unexpected wealth from gambling winnings can change your wealth tax position, which requires extra attention during the annual tax return. Be transparent to avoid fines. If you notice that gambling is becoming problematic, please contact Loket Kansspel for support and advice.

About This Article - Editorial Standards

Author: Sarah Weber — Casino Tester & Bonus Analyst • Factually reviewed by: Dr. Markus Hoffmann — Senior iGaming Compliance Analyst • Last updated: 2026-08-12.

This article on "paying tax on foreign gambling winnings" 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.

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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.