Dutch online gambling tax rises to 37.8% from 1 January 2026

The Dutch gaming tax (kansspelbelasting) on online gambling rose to 37.8% of gross gaming result from 1 January 2026. It came in two steps: the rate was raised to 34.2% in 2025, then to 37.8% in 2026, according to Dutch industry and tax-guide sources.

The Kansspelautoriteit (KSA) Remote Gambling Policy Rules 2026 also took effect on 1 January 2026. They bring stricter compliance, continuity and reliability requirements for licence holders.

The government expected about EUR202 million a year in extra revenue from the higher rate. Dutch press reports say the yield is falling short of that figure.

Several Dutch outlets report that channelisation, meaning the share of play that goes to licensed operators, is under pressure as players move to unlicensed sites. The sources reviewed did not put a number on this.

The Netherlands' Remote Gambling Act has applied since 1 April 2021, so the 2026 changes come five years into that framework.

The information comes from secondary sources, including Casinonieuws.nl, Legaal Nederlands Casino and an EM Group Netherlands update. Primary KSA and tax-authority pages were not available for review, so the reported shortfall should be read as a press claim rather than an official figure.

The 2025 rate was 34.2%, so the 2026 step is 3.6 percentage points. The rate is applied to gross gaming result, the amount operators keep after paying winnings, rather than to the amounts staked.

In context: the tax rate is charged on operators' gross gaming result, so a higher rate raises costs for licensed operators; whether it raises the expected revenue depends on how much play stays within the licensed market.

18+ only. This article is for information, not advice to gamble. Responsible gambling.