Betting and lottery tax to increase

What changes?

Do you organise games of chance in the Netherlands, such as casino games, online games of chance, or sports betting? Or do you operate gaming machines? The betting and lottery tax will go up from 2025 in 2 steps:

1. In 2025, the betting and lottery tax will go up from 30,5% to 34,2%.
2. In 2026, the betting and lottery tax will go up more to 37,8%.

The government wants to increase income from taxes with this measure.

For whom?

• Entrepreneurs who organise games of chance, and who are based in the Netherlands.
• Entrepreneurs with an operating permit for gaming machines.

When?

The change in law is expected to enter into effect in 2 steps, on 1 January 2025, and on 1 January 2026.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.

Do you think government rules are unclear?

Do the rules create unnecessary administrative burdens? Or do you know how the rules could make doing business easier? You can report this (anonymously) to the Regulatory Reporting Centre (Meldpunt regelgeving).