🇳🇱 Netherlands · Kansspelautoriteit (KSA)
Netherlands Online Gambling Licence — 2026
The Dutch market licence since October 2021: EUR 61,300 to apply, 37.8% gambling tax plus a 1.95% KSA levy on GGR, five-year licences, and 31 online licence holders on the register in October 2026.
Tier 2 — Credible domestic / EU regionalThe Netherlands opened a licensed online gambling market on 1 October 2021 under the Remote Gambling Act (Wet kansspelen op afstand, Koa), which added article 31a to the Wet op de kansspelen. The Kansspelautoriteit (KSA) grants five-year licences for online casino games, poker and bingo, sports betting and horse-race betting, and takes applications at any time through its Koa portal.
It is an expensive market to be in. The application fee is EUR 61,300 since 1 April 2026, the gambling tax is 37.8% of gross gaming revenue since 1 January 2026, and the KSA levies another 1.95% of GGR for supervision and addiction prevention. Players under 24 face a net deposit limit of EUR 300 a month and older players EUR 700, unless they show they can afford more.
The licence is also selective. The holder must be established in the EU or EEA, the KSA tests reliability hard, and offers to Dutch players without a licence count against an applicant for at least eight years. On 14 October 2026 the KSA register listed 31 online licence holders: 15 with a registered address in Malta, 10 in the Netherlands, 5 in Belgium and 1 in Estonia.
Quick facts
| Regulator | Kansspelautoriteit ↗ |
|---|---|
| Tier | Tier 2 — Credible domestic / EU regional |
| Licence types | Remote gambling licence (Koa, art. 31a Wet op de kansspelen): online casino against the house, Online casino between players (poker, bingo), Online sports betting, Online horse-race betting |
| Application cost | EUR 61,300 application fee since 1 April 2026 (EUR 48,000 before), non-refundable; EUR 10,200 to widen or replace the permitted games (Regeling kansspelen op afstand art. 2.1) |
| Annual cost | KSA levy (kansspelheffing) of 1.95% of GGR a year: 1.7% KSA supervision and 0.25% addiction prevention; no fixed annual licence fee |
| Gaming tax | 37.8% of gross gaming revenue (stakes received less prizes) since 1 January 2026 under art. 5 of the Wet op de kansspelbelasting; 34.2% in 2025 and 30.5% in 2024; the KSA levy of 1.95% of GGR comes on top |
| Corporate tax | 19% on taxable profit up to EUR 200,000, 25.8% above (2026) |
| Substance | Licence holder must have its seat, central administration or principal place of business in an EU/EEA state and be an NV, BV or SE-type company (Wok art. 31g); the KSA may exempt a third-country holder only with equivalent home rules and a Dutch branch in the trade register (Besluit kansspelen op afstand art. 3.1). Every licensee appoints a representative in the Netherlands for addiction prevention (art. 4.1). Tested Cruks connection and a control database (CDB) the KSA can access |
| Timeline | Six months from a complete application (art. 2.4 Besluit kansspelen op afstand), suspended while information is outstanding; licences run five years |
Pros
- Open licensing: no tender or application round, applications at any time through the Koa portal
- Statutory six-month decision term
- Large legal online market: GGR of EUR 602 million in the second half of 2025
- Five-year licences with a defined renewal procedure, first used in 2026
Cons
- 37.8% gambling tax plus 1.95% levy, against 28% in Denmark and 22% in Sweden
- EUR 61,300 non-refundable fee, up 27.7% from 1 April 2026
- Net deposit limits of EUR 300 a month (under 24) and EUR 700 (24 and over) unless affordability is shown
- Bans on untargeted advertising and on sponsorship cut acquisition channels
- Illegal offers to Dutch players weigh against an applicant for at least eight years
Best for
- Operators that want legal access to Dutch players and can carry a 39.75% tax-and-levy load on GGR
- EU-based groups, especially those already licensed in Malta, home to 15 of the 31 Dutch licence holders
- Brands with the compliance depth for deposit limits, Cruks, a control database and Dutch-language filings
What a Koa licence costs
The application fee is EUR 61,300 under article 2.1 of the Regeling kansspelen op afstand, raised from EUR 48,000 with effect from 1 April 2026 by Staatscourant 2026, 1642; it is not refunded if the KSA refuses or does not process the application. Widening or replacing the permitted games costs EUR 10,200. Once licensed, the operator pays gambling tax of 37.8% on stakes received less prizes made available (Wet op de kansspelbelasting arts 3 and 5) and the KSA levy of 1.95% of GGR, declared by 31 January for the previous year with a provisional assessment each June. Together they take 39.75% of GGR: EUR 397,500 a year at EUR 1 million of GGR and EUR 3,975,000 at EUR 10 million. Corporate income tax is 19% up to EUR 200,000 of profit and 25.8% above.
Who can hold the licence
Article 31g of the Wet op de kansspelen requires the licence holder to have its statutory seat, central administration or principal place of business in an EU or EEA state, and to be an NV, a BV, an EEA equivalent or a European company. The KSA may grant an exemption to a company based in a third country only if that country's rules on sanctions, AML, company law and data protection are equivalent and the games are run wholly or partly from a Dutch branch registered in the trade register (Besluit kansspelen op afstand art. 3.1). Every licensee appoints one or more representatives in the Netherlands, expert in gambling addiction, who are available in person to the KSA and can represent the licensee out of court (art. 4.1); the KSA register lists them. Ownership and control must be transparent down to the ultimate beneficial owner.
The 2026 policy rules and the first renewals
The Beleidsregels vergunningverlening kansspelen op afstand 2026 replaced the 2023 rules on 1 January 2026. Every applicant now files an exit plan (art. 2.4) explaining how the offer is wound down and player balances paid out if the licence ends, a document on how the KSA will be told of important changes in time, and a Wwft risk analysis; some player-fund arrangements are no longer accepted. An applicant that has not complied with a final or provisionally enforceable Dutch judgment is not beyond doubt as to reliability (art. 3.3). The first licences, granted from 1 October 2021, expired at the end of September 2026. The KSA opened a separate renewal procedure on 1 December 2025, reassessed addiction prevention, advertising and the control database, and asked each licensee to account for violations established in the past five years. On 17 September 2026 it renewed eight licences: TOTO Online, Holland Casino, Play North, FPO Nederland, Bingoal Nederland, Hillside (New Media Malta), NSUS Malta and Betent. Tombola International Malta and LiveScore Malta, also in the first ten, are not on the register in October 2026; the KSA has not published why.
Player protection that shapes the business
Since October 2024 the Regeling speellimieten en bewuster speelgedrag and the KSA's responsible-gambling policy rules set a net deposit limit of EUR 300 a month for players under 24 and EUR 700 for older players, which can be raised only when the player shows the loss is affordable. Every licensed site checks Cruks, the national self-exclusion register, at each login. Untargeted advertising has been banned since 1 July 2023, sponsorship of television programmes and events since 1 July 2024, and sponsorship of athletes, clubs and competitions since 1 July 2025. The KSA's spring 2026 report put online GGR at EUR 602 million for the second half of 2025, about 18% below 2024, with 91% of players gambling only with licensed operators but only 53% channelisation measured by money.
How to check a Dutch licence
Search the KSA's Kansspelwijzer register by company, brand, website or licence number. Each entry shows the licence holder's registered address, the licence number and type, the validity dates, the brands, websites and apps, and the representative for addiction prevention. Licensed sites may carry the KSA word mark, which must link to the KSA website. A site not in the register is not licensed in the Netherlands, whatever its footer says.
Application process
- Set up or select an EU/EEA NV or BV (or apply for a third-country exemption with a Dutch branch) with a transparent ownership chain
- Prepare the Koa portal modules A0 to I: general information, exit plan, information duty, violation prevention, reliability (B1-B16), Wwft and match-fixing, sanctions, player funds, continuity, financial security, advertising, addiction prevention, outsourcing, integrity, payments, internal supervision, Cruks, control database and game-system testing
- File documents in Dutch or in sworn translation; ICT documents, B2B contracts, audit reports and certifications may be in English
- Build and test the Cruks connection and the control database (CDB) the KSA will access
- Submit in the Koa portal and pay EUR 61,300
- KSA decision within six months of a complete application; the term stops while requested information is outstanding (usually three weeks to respond)
- Licence for five years; appoint the Dutch addiction-prevention representative and publish their details; declare the KSA levy annually and gambling tax under the Wet op de kansspelbelasting
Operational realities
Capital requirements
No fixed minimum share capital in the Koa; the licence holder must show that its continuity is reasonably assured (Wok art. 31g(4)) and file a continuity and financial-security module with the application.
Player protection
Cruks check at every login; net deposit limits of EUR 300 a month under 24 and EUR 700 from 24 unless affordability is shown; KSA duty-of-care rules; bans on untargeted advertising (1 July 2023), event and programme sponsorship (1 July 2024) and athlete, club and competition sponsorship (1 July 2025).
Banking & payment processing
Player accounts may be funded only from a counter-account held with a bank, payment institution or e-money institution licensed in an EU/EEA state (Besluit kansspelen op afstand, definition of 'tegenrekening').
B2B vs B2C licensing
The Koa licenses operators, not suppliers. Game systems must be tested by an accredited testing body before launch, and outsourcing to suppliers is assessed in the licensee's own application (module G0).
Recent developments (2025-2026)
The gambling tax rose to 37.8% on 1 January 2026. The application fee rose from EUR 48,000 to EUR 61,300 on 1 April 2026 (Staatscourant 2026, 1642). New licensing policy rules (BRVKOA 2026) took effect on 1 January 2026, adding an exit plan, a Wwft risk analysis and a reliability test on compliance with Dutch court judgments. On 17 September 2026 the KSA renewed eight of the ten licences first granted in September 2021, for October 2026 to September 2031. A June 2026 monitor by the KSA and the Ministry of Finance forecast EUR 57 million of extra tax in 2026 against a EUR 216 million target.
How it compares
Versus Denmark: both are EU market licences with high tax, but the Dutch 37.8% plus 1.95% levy exceeds Denmark's 28% duty, and the Netherlands adds age-differentiated deposit limits. Versus Malta: an MGA licence is the home base for 15 of the 31 Dutch licence holders but does not by itself reach Dutch players.
Frequently asked questions
How much does a Dutch online gambling licence cost?
EUR 61,300 to apply since 1 April 2026, non-refundable. Licensees then pay 37.8% gambling tax and a 1.95% KSA levy on gross gaming revenue, 39.75% in total, plus 19% or 25.8% corporate income tax on profit.
What is the Dutch gambling tax in 2026?
37.8% of gross gaming revenue since 1 January 2026 (Wet op de kansspelbelasting art. 5). It was 30.5% in 2024 and 34.2% in 2025. The KSA levy of 1.95% of GGR comes on top.
Can a company outside the EU get a KSA licence?
Only by exemption. The holder must be established in the EU or EEA (Wok art. 31g); the KSA can exempt a third-country company with equivalent home rules that runs the games from a Dutch branch.
How long does the KSA take to decide?
Six months from a complete application under art. 2.4 of the Besluit kansspelen op afstand. The term is suspended while information the KSA requested is outstanding.
How many online gambling licences are there in the Netherlands?
The KSA register listed 31 online licence holders on 14 October 2026. Eight hold licences renewed on 17 September 2026 and valid to 1 October 2031.
Does an MGA licence allow serving Dutch players?
No. Offering online gambling to players in the Netherlands requires a KSA licence under art. 31a of the Wet op de kansspelen, whatever other licences the operator holds.
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Further reading on Netherlands
- UK Financial Risk Assessments 2026: Stage 1 at £5,000, Final Triggers at £1,000 and £3,000 On 7 July 2026 the Gambling Commission decided to bring in financial risk assessments in stages: £5,000 net deposits in …
- Netherlands Online Gambling Licence 2026: The €61,300 Fee, 37.8% Tax and the First Renewal Round A Dutch online gambling licence now costs €61,300 to apply for, and the operator pays 37.8% gambling tax plus a 1.95% KS…
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