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Generic Tax Name Tax on lotteries, gambling and betting - Tax on games of chance
Tax name in the national language Kansspelbelasting
Tax name in English Tax on games of chance
Member State NL-Netherlands
Tax in force since 1961/09/14
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law governing the tax on games on chance, 14 September 1961 (Stb. 313) as last amended by the Law of 15 December 2007 (Stb. 563).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

In the case of casino games or gambling machine organised in the Netherlands: the organiser of such casino games. In the case of other games of chance: winners of games of chance organised in the Netherlands, beneficiaries of lotteries organised in the Netherlands, beneficiaries resident or domiciled in the Netherlands of games of chance organised abroad.

 
Tax object and basis of assessment

In the case of casino games and gambling machines organised in the Netherlands: the gross gaming revenues which the organiser realises through such casino games or gambling machines.

In the case of other games of chance: all prizes distributed to winner/beneficiary (either in kind or in cash).

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

In the case of games of chance, other than casino games and gambling machines, prizes to a maximum amount of € 449 are exempt from this tax.

 
Rate(s) Structure

The tax rate: 29%

 
Tax due date

 
Tax collector

In the case of casino games organised in the Netherlands, the tax is paid by the organiser on the basis of a declaration.

In the case of other games of chance, the tax is deducted at source on prizes won in games of chance organised in the Netherlands. For prizes won in games of chance organised abroad, the tax must be paid by the prize‑winner on the basis of a declaration made by the prize‑winner himself.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214fa + d51da

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 459.00 EUR 0.07
2011 475.00 EUR 0.07
2010 442.00 EUR 0.07
2009 446.00 EUR 0.07
2008 333.00 EUR 0.05
2007 247.00 EUR 0.04
2006 196.00 EUR 0.03
2005 180.00 EUR 0.03
2004 171.00 EUR 0.03
2003 156.00 EUR 0.03
2002 162.00 EUR 0.03
2001 149.00 EUR 0.03
2000 143.00 EUR 0.03

Comments