Nikolai Timofejev
15 years in FinTech and payments. Maps your business model to the right licence scope and leads the file all the way to the Ksa decision, including banking and payment rails.
Get a gambling license in the Netherlands.
The Netherlands opened its online market on 1 October 2021 under the Remote Gambling Act, and the Ksa runs it with one B2C licence: €61,300 to apply, a €50,000 security and a six-month statutory decision period. The bill is the tax. Kansspelbelasting is 37.8% of gross gaming result from 1 January 2026, up from 30.5% in 2024, and the Ksa itself reported that the 2025 rise missed its goal. The first licences reached the end of their five-year term in September 2026, and 8 follow-up licences had been granted by 17 September. In 2025, 109,000 people had a gokstop in CRUKS, the national exclusion register.
27 yrs
on the international marketon the market
60+
in-house specialistsspecialists
400+
Licenses obtainedlicenses obtained
Updated
The Netherlands in brief
A five-year licence, now in its first renewal round.
Dutch online gambling sits in Title Vb of the Wet op de kansspelen (Wok), inserted by the Remote Gambling Act (Koa), which entered into force on 1 April 2021; the market itself opened on 1 October 2021. Articles 31a-31f deal with the licence, 31g-31j with the licence holder and 31k-32 with how remote games are run. The Besluit kansspelen op afstand sets the game categories (art. 2.1) and lets the Ksa fix the financial security (art. 5.4). There is one licence, and it is for operators. The Ksa grants no Koa licence to B2B companies and requires the holder to be established in the EU or EEA, which rules out offering from the UK. The statutory decision period is six months for a complete application, paused while the applicant supplements the file. A licence runs five years. Since 1 January 2026 new policy rules add a communication plan, an exit plan and a Wwft risk analysis to every file.
The awkward part is money. Kansspelbelasting went from 30.5% in 2024 to 34.2% in 2025 and 37.8% from 1 January 2026, charged on monthly gross gaming result, with a 1.95% Ksa levy on top. The Ksa reported in August 2025 that the 2025 rise did not have the intended effect. Online gross gaming result was €602 million in the second half of 2025, and the online market shrank 18.5% over the year. Channelisation splits two ways: about 91% of Dutch players use only licensed operators, yet by money the licensed share is 53%. Marketing is narrow, with no untargeted advertising since 1 July 2023 and no sponsorship since 1 July 2025. More is pending: on 14 February 2025 the government announced a minimum age of 21 for high-risk gambling and an overarching deposit cap, to come by bill. We run Dutch files from our Amsterdam office.
One B2C licence under Title Vb of the Wok, for EU/EEA operators only, with no B2B licence. €61,300 to apply, €50,000 security, a six-month statutory decision period, a five-year term. The 2021 licences ended in September 2026; 8 follow-ups granted by 17 September.
37.8% kansspelbelasting from 1 January 2026 plus a 1.95% levy. CRUKS: 109,000 gokstops in 2025. No untargeted ads, no sponsorship. Run from our Amsterdam office.
Two routes in
A new Koa licence - or the follow-up licence.
The Netherlands has one licence and it is for operators only: the Ksa grants no Koa licence to B2B companies, whose gaming systems are assessed under its Gaming System Assessment Scheme instead. The real choice is timing - a first licence, or the follow-up licence for holders whose 2021 licences ended in September 2026.
A new Koa licence - or the follow-up licence for 2021 holders.
01 - KOA LICENCE · B2C
The operator licence
The licence to organise games of chance at a distance under Title Vb of the Wok, for casino games, betting and the other categories in art. 2.1 of the Besluit. €61,300 to apply, not refunded on refusal; a €50,000 security; six months to decide a complete file; five years once granted.
The licence to organise games of chance at a distance under Title Vb of the Wok, for casino games, betting and the other categories in art. 2.1 of the Besluit. €61,300 to apply, not refunded on refusal; a €50,000 security; six months to decide a complete file; five years once granted.
- ✓EU/EEA-established operator
- ✓€61,300 application, no refund
- ✓€50,000 financial security
- ✓6-month statutory decision period
- ✓CDB data safe and CRUKS checks
- ✓37.8% kansspelbelasting on GGR
02 - FOLLOW-UP LICENCE · 2026-2031
8 granted by 17 SeptThe renewal licence
The first licences, granted in 2021, reached the end of their five-year term in September 2026. A follow-up licence is a fresh assessment under the 2026 policy rules: the Ksa re-examines addiction prevention, marketing and recruitment, runs a new CDB integration test and asks past violators to show what they learned.
Follow-up licences for 2026-2031: addiction prevention and marketing reassessed, new CDB test; 8 granted by 17 September 2026.
- ✓Five years, 2026-2031
- ✓Addiction prevention reassessed
- ✓Marketing and recruitment reviewed
- ✓New CDB integration test
- ✓Past breaches must be answered
- ✓8 granted by 17 September 2026
Costs and timelines are confirmed for your case before any work begins. The €61,300 Ksa fee is not refunded if the application is refused or not processed; the security, the CDB and the policy work are itemised in your quote.
Why the Netherlands
A licensed market with a rising tax bill.
The Dutch case is a short field of 31 online licences at the end of 2025; the counter-case is a tax rate raised twice in two years.
✓
31 online licences
The Ksa counted 31 running online licences at 31 December 2025, against 30 a year earlier. The field is short and known.At the end of 2025.
✓
A statutory 6-month clock
The decision period is six months for a complete application. It pauses while you supplement the file, so completeness decides the date.On a complete file.
✓
Five-year term
A licence runs five years. The follow-up licences granted in 2026 run to 2031.Follow-ups run to 2031.
✓
€602 million online GGR
Online gross gaming result was €602 million in the second half of 2025 and €321 million in the first quarter of 2026.Second half of 2025.
✓
Licensed play, mostly
About 91% of Dutch players use only licensed operators. By money the licensed share is 53%, and the rest still goes to unlicensed sites.91% of players, 53% of money.
✓
The warning: 37.8% tax
Kansspelbelasting rose from 30.5% in 2024 to 37.8% from 1 January 2026, and the Ksa reported in August 2025 that the 2025 rise missed its goal.Raised twice in two years.
How it compares
How the Netherlands differs from other routes.
The honest comparison: the Netherlands taxes online play at 37.8% of GGR, well above Belgium's 11% (Flanders and Wallonia) or Sweden's 22%, and admits only EU/EEA operators. In return the rules and the clock are written down.
Netherlands vs other jurisdictions
| Feature |  Netherlands | Other jurisdictions |
|---|---|---|
| Regime | Wok Title Vb · Koa since 1.4.2021 | Hub or national regimes |
| Gaming tax | 37.8% of GGR from 1.1.2026 | 11% Belgium online · 22% Sweden |
| Who may apply | EU/EEA operators only | Any person in GB (s.69) |
| Realistic timeline | 9-12 months | 6-9 months GB · 4-8 months Sweden |
Regime
NetherlandsWok Title Vb · Koa since 1.4.2021
Other jurisdictionsHub or national regimes
Gaming tax
Netherlands37.8% of GGR from 1.1.2026
Other jurisdictions11% Belgium online · 22% Sweden
Who may apply
NetherlandsEU/EEA operators only
Other jurisdictionsAny person in GB (s.69)
Realistic timeline
Netherlands9-12 months
Other jurisdictions6-9 months GB · 4-8 months Sweden
Country by country
| Country | License type | Taxation | Requirements |
|---|---|---|---|
| Netherlands | Ksa Koa licence · B2C only | 37.8% GGR · 1.95% levy | EU/EEA seat, €50k security, CRUKS |
 Belgium | A+ · B+ · F1+ online · E for B2B | 11% online (Flanders, Wallonia) | Land-based licence first, age 21 |
 United Kingdom (GB) | GC remote operating · software | RGD 40% · GBD 15% · levy 1.1% | UK service address, personal licences |
 Sweden | Spelinspektionen licences | 22% GGR | SEK 230k fee, Spelpaus |
NetherlandsLicense typeKsa Koa licence · B2C only
Taxation37.8% GGR · 1.95% levy
RequirementsEU/EEA seat, €50k security, CRUKS
BelgiumLicense typeA+ · B+ · F1+ online · E for B2B
Taxation11% online (Flanders, Wallonia)
RequirementsLand-based licence first, age 21
United Kingdom (GB)License typeGC remote operating · software
TaxationRGD 40% · GBD 15% · levy 1.1%
RequirementsUK service address, personal licences
SwedenLicense typeSpelinspektionen licences
Taxation22% GGR
RequirementsSEK 230k fee, Spelpaus
Before you apply
Requirements for the Dutch licence.Requirements for the licence.
The Ksa decides on a complete file and stops the clock for anything missing. A complete file covers the ten items below.
01
EU/EEA establishment - the licence holder must be established in the EU or EEA; operators offering from the UK do not qualify.
02
Operator, not supplier - the Ksa grants Koa licences only to providers of games of chance, never to B2B companies.
03
Application fee - €61,300, not refunded if the Ksa refuses or does not process the application.
04
Financial security - €50,000 from every applicant, set under art. 5.4 of the Besluit kansspelen op afstand.
05
Control database - the Ksa-specified CDB data safe in place and passing its integration test.
06
CRUKS - the national exclusion register, checked by every licensed site; a gokstop blocks licensed play for at least six months.
07
Limits and affordability - under the 1 October 2024 rules, affordability checks above €700 a month in deposits (€300 for players up to 24) and a 30-minute session pop-up.
08
Advertising - online ads only where at least 95% of those reached are 24 or older; no untargeted advertising since 1 July 2023 and no sponsorship since 1 July 2025.
09
2026 policy documents - a communication plan, an exit plan and a Wwft risk analysis, required from 1 January 2026.
10
Wwft programme - transaction monitoring and reports of unusual transactions to FIU-Nederland, supervised by the Ksa.
01
EU/EEA establishment.
02
Operator only - no B2B.
03
€61,300 fee, no refund.
04
€50,000 security.
05
CDB data safe tested.
06
CRUKS checks live.
07
€700/€300 affordability checks.
08
Targeted ads only, 24+.
09
Communication and exit plans.
10
Wwft programme, FIU reports.
Reflects the Wet op de kansspelen, the Besluit and Regeling kansspelen op afstand and the Ksa policy rules in force from 1 January 2026.Wok Title Vb + Ksa policy rules 2026.
How it works
From first call to the Ksa register.
01
Structure and scope
EU/EEA entity, game categories and the market plan fixed in writing before the €61,300 fee is paid.EU/EEA, fixed in writing.
02
Security and systems
€50,000 security arranged, CDB built to specification, CRUKS and the 2024 limit rules wired into the platform.€50,000, CDB, CRUKS.
03
The application
A complete file with the 2026 additions, filed with the €61,300 fee - completeness is what starts the six-month clock.Complete, €61,300.
04
Ksa review
Six months on a complete file, paused whenever the file is supplemented. We plan 9-12 months end to end.6 months statutory.
05
Licence and launch
A five-year licence, monthly kansspelbelasting returns at 37.8%, and the 1.95% levy declared by 31 January each year.Five years, monthly tax.
Quick facts
RegulatorKansspelautoriteit (Ksa)
FrameworkWok Title Vb · Koa 2021
Application fee€61,300
Financial security€50,000
Decision period6 months, complete file
Licence term5 years
Kansspelbelasting37.8% of GGR (2026)
Online licences31 at end-2025
The six-month clock runs only on a complete file and pauses for every supplement, so the CDB, CRUKS and the 2026 policy documents go in finished.
On the ground in the Netherlands
Run from our Amsterdam office.
Prifinance - Netherlands
Amsterdam · Netherlands
Amsterdam, Netherlands
01
EU/EEA structure
The licence entity set up in the EU or EEA, because operators offering from the UK do not qualify, with the €50,000 security arranged.Seat and security.
02
The Ksa file
Application, game plans and the 2026 additions - communication plan, exit plan, Wwft risk analysis - drafted in Amsterdam.2026 additions included.
03
CDB and CRUKS
The control database built to the Ksa specification and CRUKS checks wired into registration before the integration test.Built before the test.
04
Follow-up licences
For 2021 holders: addiction-prevention, marketing and recruitment policies rewritten for reassessment, and past findings answered.For 2021 holders.
We also have offices in
Tallinn
Estonia
Väike-Paala tn 1
Vilnius
Lithuania
Gedimino pr. 2
Prague
Czech Republic
Vlkova 532/8, Žižkov
Dubai
UAE
33 Level, Al Saqr Business Tower
Madeira
Portugal
Rua da Alegria 31, 1F
Budapest
Hungary
Korányi Sándor u. 4
Istanbul
Turkey
Perpa Ticaret Merkezi, A Blok
Good to know
Taxation of gaming operators in the Netherlands.
The Dutch charge is a tax on monthly gross gaming result, now 37.8%, with a Ksa levy beside it and corporate tax on what is left.
Kansspelbelasting 37.8%
Art. 5 of the Wet op de kansspelbelasting: 37.8% from 1 January 2026, after 30.5% in 2024 and 34.2% in 2025.From 1 January 2026.
Charged on monthly GGR
The base is the positive difference between stakes and prizes in each calendar month (art. 3(1)(c)), owed by the licence holder and returned monthly.Stakes minus prizes.
Ksa levy 1.95%
The kansspelheffing is 1.95% of gross gaming result - 1.7% for the Ksa and 0.25% for addiction prevention - declared by 31 January for the previous year.Ksa plus prevention.
Corporate tax 19% / 25.8%
Vennootschapsbelasting is 19.0% on profits up to €200,000 and 25.8% above.€200,000 threshold.
The 2025 rise missed its goal
The Ksa reported on 5 August 2025 that the 2025 increase did not have the intended effect and that expected tax revenue fell short.Ksa, August 2025.
VAT: confirmed per case
The Belastingdienst lists lotteries, bingo and cash-paying gaming machines among VAT-exempt games; the treatment of online casino is confirmed per case.Confirmed per case.
Tax summary
Kansspelbelasting37.8% of GGR · 2026
FilingMonthly
Ksa levy1.95% of GGR
Corporate tax19% / 25.8%
Rate path30.5% → 34.2% → 37.8%
*As of 2026 per the Wet op de kansspelbelasting, the Belastingdienst and the Ksa. Group and founder-level outcomes are modelled per structure.
Turnkey professional support
Experienced lawyers and international consultants.
We provide end-to-end support, from company registration and the application file to regulatory interaction and compliance oversight - with an individualized approach to each client.
Oleksii Kindratenko
Builds the application itself: EU/EEA licence entity, AML/KYC policy pack, capital structure and tax registrations. His document sets are the reason reviews finish in months, not years.
Eugeniu Bevziuc
First point of contact for international founders. Runs the whole setup remotely, across time zones and languages - from the first call to a live, licensed operator.
Follow Prifinance
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Netherlands · Ksa
Launch your gaming project in the Netherlands with expert support.
Full-service assistance - from the EU/EEA structure and €50,000 security to the Ksa application, CDB and CRUKS integration and follow-up licences - run through our Amsterdam office.
Get a consultation →Free legal opinion
Is the Netherlands the right fit for your project?
Our legal team will analyze your case at no cost and provide a written legal opinion: which jurisdiction, licence scope, or route fits your business.
Written assessment within 2-5 business days
Request a free conclusion →FAQ
The Dutch gaming licence, answered.
What is the Dutch gaming tax in 2026?+
37.8% of gross gaming result from 1 January 2026 under art. 5 of the Wet op de kansspelbelasting, up from 34.2% in 2025 and 30.5% in 2024. The 1.95% Ksa levy comes on top.
What happened to the 2021 licences?+
They ran five years and reached the end of their term in September 2026. By 17 September 2026 the Ksa had granted 8 follow-up licences for 2026-2031, each after reassessing addiction prevention and marketing and a new CDB integration test.
What is CRUKS?+
The national exclusion register. A gokstop blocks play on licensed sites and in licensed arcades and casinos for at least six months; 109,000 people had one in 2025, up from 85,000 in 2024.
Can a UK or non-EU company get a Dutch licence?+
No. The licence holder must be established in the EU or EEA, and the Ksa says operators offering from the UK do not qualify. Groups based elsewhere license through an EU or EEA entity.
Can a B2B supplier get a Koa licence?+
No. Only an operator can apply, and the Ksa grants no Koa licences to B2B companies. Suppliers' gaming systems are assessed under the Ksa's Remote Gambling Gaming System Assessment Scheme instead.
What does the licence cost?+
€61,300 to apply, not refunded if the application is refused or not processed, plus a €50,000 financial security. After launch the running costs are the 37.8% tax, the 1.95% levy and the compliance build.
How long does licensing take?+
The statutory decision period is six months for a complete application, and it pauses while the file is supplemented. We plan 9-12 months from first call to licence.
What are the player-protection rules?+
Since 1 October 2024, affordability checks above €700 a month in deposits (€300 up to age 24), a 30-minute session pop-up and amounts shown in euros. Untargeted advertising has been banned since July 2023 and sponsorship since July 2025.
The Netherlands or Belgium for an online casino?+
Belgium taxes online games at 11% in Flanders and Wallonia and licenses B2B platforms under licence E, but its online licences sit on top of a land-based one and the minimum age is 21. The Netherlands licenses online operators directly, at 37.8%. Serving both markets needs both.
Why Prifinance for the Netherlands?+
We run Dutch files from our Amsterdam office: the EU/EEA structure and €50,000 security, the Ksa application with the 2026 additions, CDB and CRUKS integration, and follow-up applications for 2021 licence holders.
Tax 2026?+
37.8% of GGR.
2021 licences?+
Ended; 8 follow-ups by 17 Sept.
CRUKS?+
Gokstop, six months minimum.
UK company?+
No - EU/EEA only.
B2B licence?+
None - operators only.
Cost?+
€61,300 + €50,000 security.
How long?+
6 months statutory; 9-12 planned.
Player rules?+
€700 checks, session pop-ups.
Or Belgium?+
11% tax, land-based anchor.
Why you?+
Amsterdam office.
Client notes
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One message away from your Netherlands gambling licence.
Get a free legal opinion on your project - our legal team will analyze your case at no cost and provide a written legal opinion: which jurisdiction, licence scope, or route fits your business.Free legal opinion: whether a new Koa licence or a follow-up licence fits your project, and what 37.8% does to the numbers.
✓Written legal opinion within 2-5 business days - free of charge✓A clear recommendation on the right licence scope, not a sales pitch✓Transparent fixed fees, confirmed up front✓EN · RU · ES speaking team
Prifinance is an independent law and advisory firm. We are not a regulator and are not affiliated with, endorsed by, or acting on behalf of the Kansspelautoriteit (Ksa) or any other public authority. Authorisations are granted by, and obtained directly from, the competent authorities.