Netherlands Gambling — Tax: What is the tax take?

## Application fees The remote gambling licence application is subject to a non-refundable handling fee of EUR 61,300. Should an operator which to expand the scope of their remote gambling licence, so as to include another of the for licensable categories, this will incur a fee of EUR10,200. ## Ongoing fees Once a licence has been awarded the operator will be required to pay the gambling levy on an annual basis. This is 1.95% GGR (or equivalent where based on commission, fees, etc.). the 1.95% is made up of the following: 1.7% is designated to cover the costs incurred by the NGA in one calendar year with regard to the performance of their tasks 0.25% is earmarked as a contribution to cover the costs relating to gambling addiction ## Any required minimum guarantee Remote gambling operators could be required to pay a financial guarantee of up to EUR 1,100,000 to cover the gambling levy and any administrative sanctions in connection with breaches of the law. However, the Remote Gambling Policy Rule 2026 indicates that the NGA has set this guarantee at EUR 50,000 for all licensees and then potentially adjust it at a later date, if necessary, under a risk-based approach. ## Capitalisation requirement There are no minimum capitalisation requirements. However, an applicant entity must demonstrate that it is not subject to bankruptcy proceedings, or similar. Lottery: Existing secondary legislation notes that for a charity lottery licence application (Article 3 BGA) to be processed, the applicable fee is EUR 35,800. ## TAX Games of chance are taxed in accordance with the BGTA, as follows: As of 1 January 2026 the remote gambling tax rate is 37.8% GGR. Depending on the actual offer of the operator in question, a mandatory contribution to horseracing will be triggered, which equates to 10% GGR from bets placed during each month on horse/harness races organised in the Netherlands. Gambling is not subject to VAT in the Netherlands. Corporate taxes. Corporate income tax depends upon the taxable amount. The first EUR 200,000 will be subject to a tax rate of 19%. For amounts over and above this threshold the applicable rate is EUR 38,000 plus 25.8% of the amount exceeding EUR 200,000. Lottery: The tax for charitable lotteries (Article 3 BGA) is currently levied at a rate of 37.8% of the prize value. Where tax is based upon the prize, it is only paid on prizes above a threshold of EUR 449.