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Betting and lottery tax

This information is provided by: Netherlands Enterprise Agency

Prize winners pay betting and lottery taxExternal link (Dutch) on prizes. If you organise a national game of chance and reside or are based in the Netherlands, you withhold the betting and lottery tax from the prize.

Filing a betting and lottery tax return

You pay this tax to the Dutch Tax and Customs Administration with the Betting and lottery tax return formExternal link (Dutch). You may also pay the betting and lottery tax yourself. As an operator of gaming machines, you pay betting and lottery tax instead of VAT on the gross proceeds from your machines. You also do this with the Betting and lottery tax return form.

Gambling duty

Licence holders for games of chance or gaming machines have to pay gambling duty to the Netherlands Gaming Authority (Kansspelautoriteit). The duty is based on the number of gaming places, betting tables, gaming terminals or the value of the number of sold participation certificates.

This information is provided by:

Netherlands Enterprise Agency