The Netherlands opened its regulated online market in October 2021 under the KOA Act, with the Kansspelautoriteit (KSA) licensing remote gambling. A single remote-gambling licence type covers casino games, sports and horse-race betting, while land-based casinos remain a Holland Casino monopoly. The defining feature is a rapidly rising tax burden: gambling tax climbed to 34.2% of GGR from January 2025 and again to 37.8% from January 2026, and with the roughly 1.95% KSA levy the effective load approaches 40% of GGR. That escalation has backfired fiscally - the second-stage rise reportedly generated only around EUR 2m in extra revenue against a forecast near EUR 108m, prompting active political debate about reversing course. Licensing is also becoming more expensive and more demanding: new remote-gambling policy rules took effect in January 2026, and from April 2026 the remote licence fee rose from EUR 48,000 to EUR 61,300, coinciding with the first 2021 five-year licences coming up for renewal. The market thus combines a straightforward single-licence structure with an increasingly hostile cost environment and tightening compliance expectations, particularly around responsible gambling and player protection. For operators, the Netherlands presents a well-defined regulated framework undermined by a tax trajectory that has raised channelisation concerns and may yet be moderated if the revenue shortfall persists. It remains a strategically important but margin-pressured Western European market.
Online casino
Regulated
Online betting
Regulated
Licensing
Remote gambling licence (KOA) covers casino games, sports and horse-race betting under one licence type; land-based casinos remain a Holland Casino monopoly
Tax
Gambling tax 34.2% GGR (from 1 Jan 2025) rising to 37.8% GGR (from 1 Jan 2026); plus ~1.95% KSA levy - effective burden near 40% GGR
Recent changes
- Apr 2026 Licence fees raised - new remote licence EUR 48,000 to EUR 61,300; first 2021 five-year licences up for renewal
- Jan 2026 Second-stage tax rise to 37.8% GGR in force; extra revenue far below forecast (~EUR 2m vs ~EUR 108m in 2025), reversal debated
- Jan 2026 New remote-gambling licensing policy rules tighten KSA licensing and compliance
Primary sources
How to read this profile
The status labels above describe how Netherlands treats each product at the point of last review. Regulated means licensed operators can offer the product; monopoly means it is reserved to a state or licensed monopoly operator; in transition means a licensing framework is being introduced or overhauled; and prohibited means the product is not permitted. Regulatory regimes change frequently — tax rates, licence conditions and advertising rules in particular — so operators and advisers should always confirm the current position with the Kansspelautoriteit (KSA) and with local counsel before acting. This profile summarises the public position for orientation and is not legal advice. The recent-changes log above tracks the direction of travel, and the full picture across markets is on the regulatory tracker.
Netherlands — regulation FAQ
Is online casino legal in Netherlands?
Yes — Online casino is regulated and available under licence. Online betting is treated as follows: regulated.
Who regulates online gambling in Netherlands?
Online gambling in Netherlands is overseen by the Kansspelautoriteit (KSA).
What tax applies to online gambling in Netherlands?
Gambling tax 34.2% GGR (from 1 Jan 2025) rising to 37.8% GGR (from 1 Jan 2026); plus ~1.95% KSA levy - effective burden near 40% GGR.
What gambling licences are available in Netherlands?
Remote gambling licence (KOA) covers casino games, sports and horse-race betting under one licence type; land-based casinos remain a Holland Casino monopoly.