Netherlands Gambling Tax (Kansspelbelasting)
Rate history and revenue of the Dutch gambling tax
Last verified: 2026-09-20
The kansspelbelasting is levied on licensed operators' balance of stakes minus prizes. It has risen from 30.5% (2024) to 34.2% (2025) to 37.8% (2026).
Kansspelbelasting
Rate and revenue, 2015—2026
| Year | Tax rate (%) | Revenue (€ million) | Verified against primary source | Note |
|---|---|---|---|---|
| 2015 | 29 | 476 | ✓ | CBS official figures |
| 2016 | 29 | 480 | ✓ | CBS official figures |
| 2017 | 29 | 469 | ✓ | CBS official figures |
| 2018 | 30.1 | 530 | ✓ | CBS official figures; rate raised to 30.1% this year |
| 2019 | 30.1 | 572 | ✓ | CBS official figures |
| 2020 | 30.1 | 360 | ✓ | CBS official figures; revenue depressed by temporary COVID-19 casino closures |
| 2021 | 30.1 | 343 | ✓ | CBS official figures. The rate was cut to 29% on 1 October 2021, coinciding with the legalisation of online gambling (the rate shown is the rate before the cut). Revenue depressed by temporary casino closures |
| 2022 | 29 | 851 | ✓ | CBS official figures |
| 2023 | 29.5 | 949 | ✓ | CBS labels the revenue figure provisional (voorlopig) |
| 2024 | 30.5 | 1000 | ✓ | CBS labels the revenue figure provisional (voorlopig); a Belastingdienst estimate cited by CBS puts about EUR 0.4bn of it down to online gambling |
| 2025 | 34.2 | 1004 | ✗ | Rate confirmed (Ondernemersplein; CBS). Revenue is a Ministry of Finance estimate (Miljoenennota 2026) per secondary reporting -- NOT a CBS actual, not yet checked against the Miljoenennota, and possibly superseded by an actual figure |
| 2026 | 37.8 | — | ✓ | Rate in force since 1 January 2026 (Ondernemersplein); revenue not yet reported by CBS |
Revenue series and rate table, 2015-2024. [1]
Rate increases to 34.2% (2025) and 37.8% (2026). [2]
Key facts
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Verified
According to CBS, the kansspelbelasting rate was 29% in 2015-2017 and 30.1% from 2018 until October 2021, when it was cut to 29% (on 1 October 2021, coinciding with the legalisation of online gambling); it was 29% in 2022, 29.5% in 2023 and 30.5% in 2024.
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Verified
The kansspelbelasting rate rose to 34.2% on 1 January 2025 and to 37.8% on 1 January 2026.
Rijksoverheid / Ondernemersplein, Centraal Bureau voor de Statistiek (CBS)
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Verified
CBS's official kansspelbelasting revenue series (EUR million) is: 2015: 476, 2016: 480, 2017: 469, 2018: 530, 2019: 572, 2020: 360, 2021: 343, 2022: 851 -- with 2023 (949) and 2024 (1,000) explicitly labelled by CBS as provisional figures.
-
Verified
For casinos and domestic online gambling, the kansspelbelasting rate is the percentage that organisers owe on the balance of stakes minus prizes paid out (per CBS).
Sources
- Centraal Bureau voor de Statistiek (CBS)Primary source — Online gokken stuwt kansspelbelasting naar 1 miljard euro — https://www.cbs.nl/nl-nl/nieuws/2025/13/online-gokken-stuwt-kansspelbelasting-naar-1-miljard-euro
- Rijksoverheid / OndernemerspleinPrimary source — Kansspelbelasting gaat omhoog vanaf 2025 — https://ondernemersplein.overheid.nl/kansspelbelasting-gaat-omhoog/