Netherlands

Status as of 23 October 2026. Not legal advice: this guide describes published rules and official statements only.

Who regulates

The Netherlands Gambling Authority (Kansspelautoriteit, Ksa) is the independent body that regulates and supervises gambling in the Netherlands' European territory.

What is legal online

Online gambling has been legal since 1 October 2021 at operators holding a Ksa licence; any other online offer to players in the Netherlands is illegal. The Ksa licenses casino games played against the operator, casino games played between players, sports betting and betting on horse and trotting races.

Licences and how to apply

Online gambling may be offered only under a licence under article 31a of the Betting and Gaming Act (Wet op de kansspelen), known as the Koa licence. Applications go through the Ksa's digital portal. The application fee is €61,300 and is not refunded if the Ksa refuses the licence or does not process the application. Licences have a term of five years.

A licence cannot be extended. A licensee whose licence is ending must apply for a new one through a separate procedure, at the same cost, and the Ksa applies a six-month decision period to those applications. Since 1 January 2026 the Ksa's licensing policy rules (BRVKOA 2026) require every applicant to file an exit plan and a Wwft (anti-money laundering) risk analysis, and an applicant that has not complied with final or provisionally enforceable Dutch court judgments has its reliability in doubt, which is grounds for refusal.

Taxes

Licensed online operators pay gambling tax (kansspelbelasting) at 37.8% from 1 January 2026, levied on the difference between stakes received in a period and prizes made available, a gross gaming revenue (GGR) base. The rate rose from 30.5% to 34.2% on 1 January 2025 before reaching 37.8%. A monitor by the Ministry of Finance and the Ksa found the increase less effective than expected.

Advertising rules

Untargeted advertising for online gambling has been banned since 1 July 2023, and the transition period for sports sponsorship ended on 1 July 2025.

Key dates

• 1 January 2026: gambling tax rises to 37.8%; BRVKOA 2026 takes effect.
• 1 October 2026: the licences granted in September 2021 expire.
• First half of 2027 (expected): consultation version of the bill amending the Betting and Gaming Act.
• First half of 2027 (expected): study on limiting the number of online licences.

What is changing

On 12 June 2026 the government announced plans for a ban on online gambling advertising, a ban on bonuses, and overarching deposit limits, to be set out in a bill. It now expects the consultation on that bill in 2027. These are proposals, not law in force.

What changed

• 17 September 2026: the Ksa announced the first eight follow-on online licences, running from October 2026 to September 2031.
• 1 January 2026: gambling tax rises to 37.8%; new licensing policy rules take effect.
• 1 July 2025: the sports sponsorship transition period ends.
• 1 January 2025: gambling tax rises from 30.5% to 34.2%.