Betting and lottery tax

Prize winners pay 29% betting and lottery tax on prizes in excess of € 454 that can be won in a game of chance. As the organiser of a national game of chance who resides or is based in the Netherlands, you withhold the betting and lottery tax from the prize. You pay this tax to the Tax and Customs Administration via the Betting and lottery tax return form. You may also pay the betting and lottery tax yourself.

As an operator (owner) of gaming machines, you pay betting and lottery tax instead of VAT on the full proceeds from your machines. You also do this via the Betting and lottery tax return form.

Gambling tax

A licence holder for games of chance or gaming machines, has to pay gambling taxes to the betting and gaming authorities. The tax is based on the number of gaming places, betting tables, gaming terminals or the value of the number of sold participation certificates.