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Betting and lottery tax

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versie

Prize winners pay betting and lottery tax (in 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 can use the Betting and lottery tax return form (in Dutch) to pay this tax to the Dutch Tax and Customs Administration. If you wish, you can pay the betting and lottery tax yourself rather than deducting the amount from the prize money, for instance if the prize is a car or holiday. If you have gaming machines on your business premises, you pay betting and lottery tax instead of VAT on the gross proceeds from your machines. This can also be done using 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.

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