2021 was a landmark year for the Netherlands in the iGaming industry, marked by the introduction of the Remote Gambling Act (KOA). With this legislation, the country not only legalised online gambling but also created a regulatory framework designed to balance business growth with robust player protection.
Since its launch, the Dutch market has drawn strong interest from operators across Europe. Clear licensing rules, strict regulatory oversight, and a highly active online population have made it one of the most dynamic markets in the region. For businesses looking to expand, the Netherlands offers both opportunities for growth and the challenge of operating in a highly competitive environment.
| Regulatory Authority | Kansspelautoriteit (KSA) |
| Key legislation | Remote Gambling Act (KOA), 2021 |
| Allowed activities | Among others:
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| Prohibited activities | Among others:
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| Taxation and fees | Operators – both online and land-based (e.g., casinos, slot halls, sports betting) – currently pay a 34.2% Gross Gaming Revenue (GGR) tax. This standard rate was applied after the KOA reforms and remains the principal levy on operators across verticals.
From 1 January 2026, the GGR tax will increase to 37.8%. Players do not pay tax on winnings from licensed operators in the Netherlands, maintaining the player-friendly framework. |
| Licence validity/duration | 5 years |
| Benefits of the market |
The Netherlands is geographically and economically close to several high-value, regulated EU markets (like Germany or Belgium), making it an ideal hub for regional expansion and B2B growth.
Since the launch of the Remote Gambling Act in 2021, the Netherlands has seen a steady rise in licensed online gambling activity, with a player base that is digitally fluent and responsive to localised, responsible gaming brands.
The Dutch framework prioritises responsible gambling and AML compliance, positioning licensed operators as trustworthy choices in a market where player safety is a high priority. This also reduces reputational risk. |
| SOFTSWISS products compliant | No products available at the moment |
| Key legislation | Betting and Gaming Act (1964) |
| Allowed activities | Among others:
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| Prohibited activities | Among others:
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| Taxation | Check the “taxation and fees” for online gambling. |
