Netherlands
The Remote Gambling Act (Wet kansspelen op afstand, the 'KOA Act') entered into force on 1 April 2021, and the licensed online market went live on 1 October 2021 when the first operators launched. Licences are issued and enforced by the Kansspelautoriteit (KSA). The regime combines relatively open market access with strict responsible-gambling and advertising rules, including the CRUKS central self-exclusion register that every licensee must check, mandatory deposit and intervention limits, and a ban on untargeted advertising. Gambling is taxed under the kansspelbelasting on gross gaming revenue, a rate that has been rising sharply.
GGR
34.2% of GGR (kansspelbelasting), rising to 37.8% from 1 January 2026
Raised from 30.5% to 34.2% on 1 January 2025, with a further increase to 37.8% legislated for 1 January 2026. VERIFY the 2026 figure at time of use: the increase is enacted but faces heavy industry and political pressure to pause or reverse, partly because 2025 revenue came in far below forecast. A separate gambling levy (kansspelheffing, ~1.95% of GGR) funds the regulator and addiction prevention.
Gaming tax rose to 34.2% on 1 Jan 2025 with a further rise to 37.8% due 1 Jan 2026 (under industry and parliamentary challenge); KSA monitoring shows unlicensed play growing and tax revenue well below forecast; new duty-of-care rules, possible cross-operator deposit limits and a higher minimum age for high-risk games are under consideration.
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Kansspelautoriteit) before relying on it.