Paying tax on foreign gambling winnings: when and how to file a return?

Do you win at a foreign casino without a Dutch license? Then you are responsible for paying the gambling tax yourself. The Dutch Tax Administration applies a flat rate of 30.9% on the gross prize. You must file a return yourself within one month of receiving the winnings using the specific form. At legal operators 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 rests on 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 responsible for paying gambling tax yourself. This applies specifically if you play at a foreign casino that does not have a license from the Gaming Authority (Kansspelautoriteit). Unlike a legal online casino, where the organizer calculates and pays the tax, at an illegal online casino or foreign party, you must submit the declaration to the Dutch Tax Administration yourself.

The difference between legal and illegal providers

The tax obligation depends on the licensing status of the provider. A legal online casino operates under the supervision of the Gaming Authority 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 Gaming Authority does not grant a license to these parties for the Dutch market, which means they do not automatically pay tax to the Dutch state. You are then liable for the declaration and payment yourself, which brings administrative burdens. Always check whether the provider is listed in the register of the Gaming Authority to avoid these obligations.

Physical casinos abroad versus the Netherlands

Winnings obtained in a physical casino abroad, such as in Las Vegas or Monte Carlo, are always taxable for the player living 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 a 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 absent, regardless of whether it is an EU member state or not. The tax authorities look 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 if the payout exceeds the limit. For winnings above € 449 at a foreign casino, you therefore pay 30.9% on the total amount won. Please note that loss offsetting for occasional 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 establishment of the organizer. For providers outside the Netherlands, such as platforms licensed in Curaçao or by the Malta Gaming Authority, you as a player are 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, occasional 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 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 via 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 within or outside the EU, as this affects the obligation to file a return.

When are you a professional gambler?

Occasional 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 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 Administration checks this strictly, partly thanks to international agreements such as the Common Reporting Standard (CRS), which makes foreign accounts traceable. Players on platforms in jurisdictions such as Curaçao must 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 'professionalism' remains a matter of individual assessment by the tax authorities and the judiciary.

Step-by-step: Filing a Gambling Tax return

When you have to arrange paying tax on foreign gambling winnings, the responsibility lies entirely with you as the player. The Dutch Tax Administration expects you to file a return yourself within one month of receiving the prize using the specific Gambling Tax Return form. Realize that these winnings are treated differently for tax purposes than regular income; they usually 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 right form and the filing deadline

To report your winnings, you use the official Gambling Tax Return PDF form, available on the website of the Tax Administration. You can fill out this document with Adobe Reader and submit it digitally or send it by post. The deadline is strict: you must file the return in the month in which you received the prize. Note: although many players hope to be able to declare their gambling activities as income from other activities in Box 1 in order to offset losses, this is not possible for occasional 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 Administration can request data from 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 accurate records of: Screenshots of the winnings and game history. Bank statements from services such as Revolut or Wise showing the payout. Correspondence with the casino about the payout.

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

Can I offset losses against winnings?

No, loss offsetting is not permitted for individuals under the gambling tax. You pay tax on the gross prize, not on the net result of your session. This is in stark contrast to entrepreneurship in Box 1, where losses are deductible as income from other activities. For foreign gambling, 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 taxation treaties, making exemptions rare. You remain fully taxable in the Netherlands unless you prove in writing that a similar tax has already been paid in the source country.

How double taxation treaties work for gambling winnings

A double taxation treaty is a bilateral agreement that prevents income from being taxed twice. However, this offers little relief for gambling winnings, as this income is often seen as 'other income' and does not fall under the protective articles. If the foreign country does levy withholding tax, you may be able to offset it, but the burden of proof lies entirely with you. Without a detailed administration 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 levies directly on the winnings. When declaring in the Netherlands, you must prove that this tax has actually been paid in order to prevent double taxation. Please note: large winnings can also have an impact on your wealth tax. Although the gambling winnings themselves fall under Box 1, the remaining capital counts towards the yield tax in Box 3. A fiscal partnership can be relevant here, as partners must declare 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.

Checks by the Tax Administration via CRS

The Dutch Tax Administration actively monitors foreign accounts via the Common Reporting Standard (CRS). This system ensures the automatic exchange of financial data between countries, making hidden winnings quickly visible. Even if you use a fiscal partnership, the tax authorities share data on joint accounts. Ignoring the obligation to file a return leads to high tax assessments, as CRS data significantly sharpens checks. In addition, unexpected wealth from gambling winnings can change your wealth tax position, which requires extra attention in 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 • Fact-checked by: Dr. Markus Hoffmann — Senior iGaming Compliance Analyst • Last updated: 2026-08-12.

This article about "paying tax on foreign gambling winnings" 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 legislation link to public sources (the local gambling authority, the applicable local gambling legislation).

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

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Legal notice

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