Betting and lottery tax to increase

What changes?

Do you organise games of chance in the Netherlands, such as casino games, online games of chance, or sports betting? Or do you operate gaming machines? The betting and lottery tax will go up from 2025 in 2 steps:

1. In 2025, the betting and lottery tax will go up from 30,5% to 34,2%.
2. In 2026, the betting and lottery tax will go up more to 37,8%.

The government wants to increase income from taxes with this measure.

For whom?

• Entrepreneurs who organise games of chance, and who are based in the Netherlands.
• Entrepreneurs with an operating permit for gaming machines.

When?

The change in law will enter into effect in 2 steps, on 1 January 2025, and on 1 January 2026.