Is gambling tax mandatory on offshore winnings? The rules

Is gambling tax mandatory on offshore winnings? Yes, that is the case if the provider does not have a Dutch license. For a prize above € 449, you must file a Gambling Tax Return yourself with the Tax and Customs Administration. The rate is 37.80% on the gross profit. Winnings from providers with a license from the Gambling Authority are tax-free for the player.

When is gambling tax mandatory on offshore winnings?

Yes, gambling tax is mandatory on offshore winnings if the provider does not have a Dutch license. The player must file a tax return themselves with the Tax and Customs Administration as soon as the gross prize exceeds the threshold of € 449. As of 2026, the rate is 37.80% and is calculated on the full paid-out amount, not on the net profit.

The € 449 threshold and the rate of 37.80%

Do I have to pay tax if my offshore winnings remain below € 449? No, for prizes up to and including this amount you are exempt from gambling tax, provided it is not an online game of chance where monthly totalization applies. If the gross prize exceeds this limit, the increased rate of 37.80% (as of January 1, 2026) applies. This percentage is significantly higher than in previous years and is applied to the total paid-out amount. This tax burden has a direct impact on your final return, as there is no room for deducting bets within this specific tax category.

Who is liable: the player or the provider?

Is gambling tax due on winnings without a Dutch license? At legal providers with a Gambling Authority license, the casino pays the tax. For offshore winnings from illegal or foreign sites, the liability lies entirely with the player. You must submit the Gambling Tax Return form to the Tax and Customs Administration yourself. This authority strictly checks whether you comply with the legislation, regardless of the operator's location. Ignoring this duty can lead to high fines, as the state makes no distinction between deliberate evasion and ignorance of the rules.

The difference between gross and net prize

How is the taxable basis determined at offshore sites? The Tax and Customs Administration levies gambling tax on the gross prize, i.e., the total amount paid out. This means you pay 37.80% on the full payout, even if this amount is lower than your total bets. Offshore winnings are therefore taxed more heavily than is often assumed, because losses cannot be offset. For example, if you win € 500 but had bet € 600, you still pay tax on that € 500, which can result in a negative net result after tax payment.

Legal license holders versus illegal offshore casinos

Is gambling tax mandatory on offshore winnings? Yes, if the provider does not have a Dutch License, you as a player are responsible for the declaration and payment to the Tax and Customs Administration. With legal providers such as Holland Casino, this task is taken over by the organizer, making your payout net. Playing at an illegal online casino therefore entails direct tax administrative burdens.

Checking the Gambling Authority license

The Gambling Authority is the regulator that issues licenses to reliable providers in the Netherlands. Only organizations with such an official License are allowed to legally offer their services to Dutch players. These license holders are legally required to pay the gambling tax of 37.8% on the difference between total stakes and payouts. For the player, this means that winnings from these parties, such as Holland Casino or authorized online brands, are paid out tax-free. You do not need to file a return yourself as long as you play exclusively with these licensed parties. Checking the status is simple: every legal website displays the logo of the Gambling Authority at the bottom of the page. Do winnings from a Curacao casino fall under Dutch gambling tax? No, these fall outside the Dutch licensing system, meaning the exemption does not apply and you are liable yourself.

Risks of playing at an illegal online casino

Playing at an illegal online casino involves more risks than just missing out on consumer protection. From a tax perspective, you are the taxpayer yourself with these parties. If you win more than you have bet in a calendar month, you must declare this yourself to the Tax and Customs Administration. Many players were under the impression that losses are deductible, but this is not the case. You pay tax on the gross winnings. In addition, an illegal provider does not offer access to crucial protection mechanisms such as CRUKS, which increases the risk of problematic gambling behavior. The Gambling Authority warns that with these parties there is no guarantee of fair play or guaranteed payouts, while you remain fully responsible for the tax payment. For questions about gambling behavior, always consult Loket Kansspel for support.

Status of major international brands such as PokerStars

Major names like PokerStars often operate internationally from jurisdictions like Malta or the Isle of Man, without a specific Dutch License for the local market. Although the brand is known worldwide, participation in their international platform falls tax-wise under foreign games of chance. This means that winnings from PokerStars are taxable for the Dutch player, unless there is a specific exemption within the EU, which is complex in practice. Do you pay tax on poker winnings from offshore sites? Yes, because the organizer does not have a Dutch license, the payment obligation shifts to you as the prize winner. Always check whether the specific branch on which you play holds a license from the Gambling Authority. If it does not, you must file a tax return for your winnings yourself.

Foreign game of chance: EU versus beyond

The question of whether gambling tax is mandatory on offshore winnings depends entirely on the location of the organizer and the type of game. If you win at a provider within the European Union, you are often exempt from filing a return in the Netherlands for physical games. For providers outside the EU, or online providers within the EU without a Dutch license, a declaration obligation applies for offline games and lotteries above the threshold of € 449. It is important to distinguish whether the tax has already been paid by the operator, to avoid double taxation through applicable treaty law.

Rules for physical casinos in the European Union

What about tax on online casino winnings abroad? For physical visits to a foreign game of chance within the borders of the European Union, a favorable arrangement applies. If the organizer of the offline casino game, such as roulette or blackjack, is established in an EU member state, the player does not have to pay Dutch gambling tax. The Tax and Customs Administration recognizes that a similar levy is often already paid in these member states. This means that winnings from, for example, Casino Barcelona or Casino Copenhagen are tax-free for the Dutch player, provided it is an offline game with physical contact. Please note: this exemption does not automatically apply to lotteries. For foreign lotteries, you must always file a return yourself, regardless of the EU location.

Casinos outside the EU: Las Vegas and Monte Carlo

Do I have to pay gambling tax on winnings from foreign casinos? In the case of a foreign game of chance where the organizer is established outside the European Union, the tax position changes. Think of physical visits to Las Vegas (US) or Monte Carlo (Monaco). In these cases, the player must file a return themselves if the prize is higher than € 449. The full prize is taxed, and losses are not deductible. Although double taxation may occur if the country of origin also levies tax, treaty law sometimes offers relief. However, players must actively demonstrate that tax has been paid elsewhere to obtain an exemption in the Netherlands. Without this proof, the Dutch assessment remains.

Sports betting and international bookmakers

What are the rules for tax on offshore sports betting winnings? Many international bookmakers operate from jurisdictions such as Malta, which is part of the European Union but often serves as a hub for foreign gambling providers without a Dutch license. If these bookmakers do not have a Dutch license, they do not pay the gambling tax to the Dutch state. The player is then responsible for filing the return on the gross prize, unless specific totalization rules apply. Always check whether the bookmaker in question has already paid tax in the country of establishment to avoid double taxation, with treaty law determining the final payment.

Filing a return and practical implementation

Is gambling tax mandatory on offshore winnings? Yes, if the provider does not have a Dutch license, you must submit a Gambling Tax Return yourself to the Tax and Customs Administration. You pay 37.80% on the gross amount within a month of receipt. Failure to comply with this duty leads to high fines and back taxes.

Step-by-step guide for submitting a tax return

Do I have to declare winnings from non-Dutch bookmakers? This depends on the license. In the case of an online game of chance without a license from the Gambling Authority, you are responsible for the payment yourself. The organizer does not withhold tax here, meaning you receive the gross amount and must pay the tax authorities yourself.

Follow these steps for correct administration: Download the Gambling Tax Return form from the website of the Tax and Customs Administration. Gather evidence: save screenshots, emails, and transaction overviews. For crypto winnings, blockchain logs are essential to prove the euro value at the time of payout. Submit the return within one calendar month of receiving the prize.

Without detailed administration, the Tax and Customs Administration may view the entire payout as the taxable base, unnecessarily increasing your tax burden.

Calculating the tax due

How do I calculate the 37.80% on my offshore winnings? Unlike legal providers such as Holland Casino, which withhold the tax and pay out a Net prize, you receive the gross amount at offshore sites. You must calculate the difference between your total stake and your total winnings in a calendar month yourself to determine whether you exceed the threshold, but the tax is levied on the prize.

Note: there is no right to deduct losses outside of the direct game round context. If you bet €100 and win €150, your taxable basis is €150 (the prize). You pay 37.80% gambling tax on this amount. For payouts in foreign currency or crypto, you must use the exchange rate at the time of receipt for the conversion to euros. This prevents exchange rate fluctuations from leading to an incorrect return to the Tax and Customs Administration.

Consequences of non-declaration: fines and audits

What happens if I do not declare my offshore winnings? The Tax and Customs Administration is increasingly performing data analyses to trace unusual cash flows. If it is discovered that you have not filed a Gambling Tax Return, a back-tax assessment plus a substantial fine will follow.

The risks are concrete: A penalty decision can amount to thousands of euros, depending on the amount of the concealed winnings. When playing on illegal platforms, you also risk a separate violation fine of up to €8,700 for participating in an unlicensed offering.

Strategically spreading payouts to remain below the threshold is risky. The tax authorities look at the totality of your activities per calendar month. Ensure timely and complete transparency to avoid heavy sanctions. The Ministry of Finance emphasizes that enforcement in this area is being intensified to ensure fair competition with legal providers.

About this article - Editorial guidelines

AUTHOR: Sarah Weber - Casino Tester & Bonus Analyst
FACTUALLY REVIEWED BY: Dr. Markus Hoffmann - Senior iGaming Compliance Analyst
LAST UPDATED: 2026-08-26.

This article about "is gambling tax mandatory on offshore winnings" was written by Sarah Weber and fact-checked by Dr. Markus Hoffmann. Both regularly update the content in case of changes in regulations, licenses, and bonus conditions. All references to licenses, regulators, and legislation link to public sources (the local gambling authority, the applicable local gambling law).

About the author

More than 8 years of experience reviewing casinos, 200+ personally tested platforms in 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 various regulated markets. PhD in economic mathematics. Focus areas: bonus mathematics, bet analyses, and player protection systems.

Responsible gambling

Gambling can be addictive. If you feel 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 you start playing with real money. Pause and cool-off tools from the provider are available to keep gaming responsible.

Legal notice

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