Belgium’s Regional Gambling Tax
Tax on games and bets is regional, and for online play the server location decides the region
Last verified: 2026-10-06
Belgium’s tax on games and bets is allocated to the region where the games take place. The Flemish Government states that the rate on online bets is 11% in all three regions, and on 17 July 2026 it asked the Consultation Committee for a simultaneous adjustment.
Belgium’s regional gambling tax
Overview
Belgium’s tax on games and bets is regional. The Flemish Government calls it an “oneigenlijke gewestbelasting” and states that it is allocated to the region where the games take place and the bets are placed. For online play that depends on where the server is located, which is why a rate difference between regions invites relocation.
On 17 July 2026 the Flemish Government stated that the rate on online bets is currently 11% in the Flemish, Walloon and Brussels-Capital Regions, lower than the offline-bet rate in Flanders and Brussels. It approved a note asking the Consultation Committee to agree a simultaneous adjustment by the three regions, intending to harmonise the rate structure and raise gambling taxes provided the other regions agree. The Flemish finance minister had told the Flemish Parliament committee on 29 April 2025 that, without all three regions acting together, servers could be relocated and Flanders could lose about EUR 50 million of receipts. The Court of Audit noted there was still no decree basis for the adjustment. The Flemish 2026 initial budget estimates games and betting receipts at EUR 109.4 million under constant policy.
This record states the online-bet rate only. It does not state offline rates, Walloon legislation or any tax on players’ winnings, because no primary source for them was read.
Regional tax on online bets by region
| Region | Tax rate on online bets (%) | Compared with offline bets | Verified against primary source | Note |
|---|---|---|---|---|
| Flemish Region | 11 | Lower than the rate on offline bets | ✓ | Flemish Government decision summary, 17 July 2026 |
| Walloon Region | 11 | Not stated in the source | ✓ | Rate stated by the Flemish Government for all three regions |
| Brussels-Capital Region | 11 | Lower than the rate on offline bets | ✓ | Flemish Government decision summary, 17 July 2026 |
The Flemish Government’s summary of its 17 July 2026 decision. [1]
The Flemish Parliament committee report of 29 April 2025. [2]
The Court of Audit opinion on the 2026 Flemish budget. [3]
The Flemish 2026 budget document. [4]
Verification status of this record
This record is at the source-review stage. Every claim in it is marked Verified: each rests on a primary source, namely the Gaming Commission’s own pages, the Gambling Act as coordinated on the Commission’s website, the Official Gazette, the Federal Government’s Council of Ministers communiqués or the Flemish Government and Parliament. Article-level provisions follow the Commission’s unofficially coordinated text of the Act. The provisions changed by the Law of 7 May 2024 (the fine ranges in articles 63 to 65, article 4 §§4-5, article 8/1, articles 54/1, 55 and 55/2 and the blacklist in article 43/8 §4) were cross-checked against that law as published in the Official Gazette of 22 May 2024, read through the etaamb.openjustice.be copy of the Gazette. The official consolidated text on ejustice.just.fgov.be could not be retrieved. Several Commission and government pages were read through search excerpts because the sites block automated retrieval. Market statistics from the Commission’s 2025 Annual Report are not included, because the report itself could not be read; they will be added once verified against it.
Key facts
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Verified
The Flemish Government describes the tax on games and bets as an “oneigenlijke gewestbelasting” that is allocated to the region where the games take place and the bets are placed.
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Verified
The rate of the tax on online bets is currently 11% in the Flemish, Walloon and Brussels-Capital Regions, according to the Flemish Government, and in the Flemish and Brussels Regions it is lower than the rate charged on offline bets.
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Verified
Which region may levy the tax on online gambling depends on where the server is located; the Flemish finance minister told the Flemish Parliament committee on 29 April 2025 that harmonising the rates for online bets had to be agreed by all three regions at the same time, because otherwise servers could be relocated within days and Flanders could lose about EUR 50 million of receipts at one stroke.
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Verified
On 17 July 2026 the Flemish Government decided to send a note to the Consultation Committee proposing a simultaneous adjustment by the three regions of the rate of the tax on games and bets placed through information-society instruments, and wants to harmonise the rate structure and raise gambling taxes provided the other regions agree.
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Verified
In its opinion on the 2026 Flemish budget (Flemish Parliament document 16, 2025-2026) the Court of Audit noted that talks with the other regions on adjusting the tariffs for online games and betting were still ongoing, so there was still no decree basis for the adjustment.
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Verified
The Flemish 2026 initial budget estimates receipts from games and betting at EUR 109.4 million under constant policy, against EUR 108.275 million in the 2025 adjusted budget.
Sources
- Flemish Government (via Belga Share)Primary source — Beslissingen van de ministerraad van 17 juli 2026 — https://belgashare.be/nl/newsrooms/126/press-releases/34899/beslissingen-van-de-ministerraad-van-17-juli-2026/
- Flemish ParliamentPrimary source — Verslag Commissie voor Algemeen Beleid, Financiën, Begroting, Justitie en Onroerend Erfgoed, 29 april 2025 — https://www.vlaamsparlement.be/nl/parlementair-werk/commissies/commissievergaderingen/1895183/verslag/1898435
- Flemish Parliament (Court of Audit opinion)Primary source — Rekenhof, begrotingsadvies 2026 (Flemish Parliament document 16 (2025-2026)) — https://docs.vlaamsparlement.be/files/pfile?id=2235038
- Flemish GovernmentPrimary source — 2026 Vlaamse begroting (Ben Weyts) — https://publicaties.vlaanderen.be/view-file/77922