The Netherlands’ gambling tax increase has generated far less revenue than forecast, according to a joint monitoring report by the Ministry of Finance and gambling regulator Kansspelautoriteit.
The tax rose from 30.5% to 34.2% on January 1, 2025, and then to 37.8% on January 1, 2026. The Treasury expected about €108 million ($123.12 million) in additional revenue in 2025 and a further €216 million ($246.24 million) in 2026.
Actual gains were about €2 million ($2.28 million) in 2025 and an estimated €57 million ($64.98 million) in 2026, compared with 2024 levels. The report attributed the gap mainly to a smaller tax base, while noting that the specific effect of the tax increase cannot be fully separated from other market changes between 2024 and early 2026. Gambling tax is calculated on gross gaming revenue.
Gross gaming revenue was reduced by several factors, including player-protection rules introduced in October 2024 that set monthly net-deposit limits at €300 ($342) for younger adults and €700 ($798) for players aged 24 and older.
Advertising restrictions also reduced operators’ reach, with TV program sponsorship banned from July 1, 2024, followed by bans on sports team, club and kit sponsorships from July 1, 2025.
The report also cited the fading of the post-UEFA Euro 2024 revenue increase and continuing regulatory scrutiny.
The regulator said harm-reduction measures supported consumer protection but reduced taxable gambling volume. Some land-based operators closed venues or restructured, citing the tax increase as a factor in lower operating margins.
The higher rate also affected state-controlled operators. Holland Casino’s profit before corporate tax decreased by about €27 million ($30.78 million) in 2025 and €54 million ($61.56 million) in 2026 due to the tax increase.
Nederlandse Loterij expected reductions in corporate tax, statutory levies and profits of about €16 million ($18.24 million) in 2025 and roughly €34 million ($38.76 million) in 2026, partly offsetting additional gambling tax revenue.
Casino and gaming hall visits fell about 11% year-on-year from the first quarter of 2025 to the first quarter of 2026, while gaming hall numbers continued to decline. KSA’s 2025 annual report also suggested a fall in licensed operators’ market share.
Contributions from licensed operators to charities and sports were largely unchanged between 2024 and 2025. Charity payments rose 1.8%, while sports contributions fell 3.6%. The monitoring report found no robust evidence that the first tax rise materially affected charitable giving.