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Sovereign state
Europe
ISO NL
Review due

Netherlands: gambling regulation and licensing

Kingdom of the Netherlands

  • Online casinoRegulated
  • Online sports bettingRegulated
  • Online pokerRegulated
Regulator
Netherlands Gambling Authority
Headline tax
34.2% GGR
Licence required
Yes
Last verified
30 Aug 2026

Summary

The Netherlands opened its licensed online market on 1 October 2021 under the Remote Gambling Act (Koa), which took effect on 1 April 2021 and is overseen by the Netherlands Gambling Authority (Kansspelautoriteit, Ksa). Licensed operators must connect players to CRUKS, the national self-exclusion register, and comply with strict identification, duty-of-care and intervention obligations, under which an operator is expected to detect and act on signs of harm rather than wait for a player to ask for help. The Ksa has been an active enforcer, penalising both unlicensed supply and licensees whose duty-of-care systems fell short. Advertising has been progressively closed down since the market opened: untargeted advertising was banned from 1 July 2023, and sponsorship has been phased out, leaving a regime far more restrictive than the one operators licensed into. The defining commercial issue is the tax burden, which has risen faster than anywhere comparable in Europe. Gambling tax reached 34.2% of gross gaming revenue in 2025, up from 30.5%, with a further rise to 37.8% scheduled for 2026, alongside a separate 1.95% levy on the same base. Whether that trajectory holds channelisation or pushes players offshore is the open question in the Dutch market.

Key facts

Regulator
Netherlands Gambling Authority (Ksa)
Regulator type
Dedicated regulator
Headline tax
34.2% GGR
Licence required
Yes
Minimum age
18+
Tax base
Gambling tax (kansspelbelasting) is levied on gross gaming revenue, at 34.2% from 1 January 2025 (up from 30.5%). A separate gambling levy of 1.95% applies to the same base. Confirm current figures against the Betting and Gaming Tax Act (Wet op de kansspelbelasting).
Capital
Amsterdam
Currency
EUR
Official languages
Dutch

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Not yet verified
Local server required
Not yet verified

Licence types

  • Remote gambling licence (Koa)

    Scope
    Online games of chance (casino, sports betting, poker) offered to players in the Netherlands. Operators must connect to the CRUKS self-exclusion register.

Taxation

Headline GGR tax
34.2% GGR
Effective date
Not yet verified
Tax base
Gambling tax (kansspelbelasting) is levied on gross gaming revenue, at 34.2% from 1 January 2025 (up from 30.5%). A separate gambling levy of 1.95% applies to the same base. Confirm current figures against the Betting and Gaming Tax Act (Wet op de kansspelbelasting).

Scheduled changes

  • 37.8% of GGR from 1 Jan 2026
    Proposed

    Gambling tax (kansspelbelasting) scheduled to rise again, to 37.8% of gross gaming revenue.

Compliance

Minimum age
18+
National self-exclusion
CRUKS (Centraal Register Uitsluiting Kansspelen) (mandatory)
KYC requirements
Not yet verified
Stake limits
Not yet verified

Advertising

Advertising permitted
Yes
Sponsorship rules
Sponsorship was removed in two phases. Non-sports sponsorship ended on 1 July 2024 and sports sponsorship, including athletes, teams, competitions and shirt branding, ended on 1 July 2025 after a transitional period.
Celebrity and influencer rules
Use of role models in gambling advertising is restricted.
Penalties for breach
The Kansspelautoriteit may impose fines and can move to revoke a licence for breach.

Restrictions

  • Untargeted advertising prohibited since 1 July 2023, covering radio, television, print and public space
  • Non-sports sponsorship prohibited from 1 July 2024
  • Sports sponsorship prohibited from 1 July 2025, covering athletes, teams, competitions and shirts

Market data

Figures on this record are analyst estimates, not official regulator data.

Online GGR
Not yet verified
Channelisation
49% (Measured by gross gaming revenue, meaning share of money spent with licensed operators. The Ksa reported a fall from 51% at the end of 2024 to 49% in the first half of 2025. Measured instead by the number of players, channelisation is far higher, and the Ksa has cited figures around 95%. The two numbers describe the same market: most players use licensed sites, but a large share of total spend sits with unlicensed ones, which is why the measurement basis has to be stated with the figure.)

Outlook

Two pressures dominate. First, tax: the kansspelbelasting rose to 34.2% in 2025 and is scheduled to reach 37.8% in 2026, squeezing operator margins and raising channelisation concerns. Second, tightening player protection, including deposit-limit and advertising restrictions and a proposal to raise the minimum age for high-risk gambling from 18 to 21. Watch how far the tax rises push players toward unlicensed sites.

Frequently asked questions

Who regulates online gambling in the Netherlands?
The Netherlands Gambling Authority (Kansspelautoriteit, Ksa), under the Remote Gambling Act (Koa) in force since 1 April 2021.
What is the gambling tax rate in the Netherlands?
Gambling tax is 34.2% of gross gaming revenue as of 2025, scheduled to rise to 37.8% in 2026, plus a 1.95% levy.

iGT coverage of Netherlands

A True-Crime Show Filmed Cruks-Excluded Players Walking Into Dutch Casinos
Regulatory

A True-Crime Show Filmed Cruks-Excluded Players Walking Into Dutch Casinos

PowNed's new PowCrime platform showed people registered on the national self-exclusion register getting into gaming halls on somebody else's identity document. The regulator calls it a serious signal and is acting against the venues named, and it has conceded the point that matters: land-based access control is a manual process.

Dutch Regulator Funds Open-Source Algorithm to Score Player Risk
Regulatory

Dutch Regulator Funds Open-Source Algorithm to Score Player Risk

Researchers at the University of Amsterdam have built a machine-learning model that reads betting behaviour rather than what players say about themselves, and released it free. The Kansspelautoriteit funded it and is careful to call it an instrument rather than a substitute for duty of care.

Holland Casino Online Secures Five-Year Dutch Licence Extension Through 2031
Regulatory

Holland Casino Online Secures Five-Year Dutch Licence Extension Through 2031

The Netherlands Gaming Authority has renewed Holland Casino Online's licence for a further five years from October 2026, confirming the state-backed operator's continued place in the regulated Dutch market even as a 37.8% GGR tax rate squeezes its margins and the broader industry warns of channelisation risk.

Dutch Councillor Calls for Online Gambling Age to Be Raised to 24
Regulatory

Dutch Councillor Calls for Online Gambling Age to Be Raised to 24

A debt crisis among young people in Enschede has reopened a Dutch debate that won't go away. With one in five local youngsters in debt, a councillor is pushing for the legal online gambling age to climb to 24, a level that would be unprecedented in Europe.

Sources

  1. Tier 1Accessed 4 Aug 2026
  2. Gambling Laws and Regulations 2026 - Netherlands

    ICLG (International Comparative Legal Guides)

    Tier 3Accessed 4 Aug 2026
  3. Tier 1Accessed 29 Aug 2026Published 1 Jul 2023
  4. Tier 4Accessed 29 Aug 2026
  5. Tier 4Accessed 29 Aug 2026Published 12 Jun 2026
  6. Tier 1Accessed 30 Aug 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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