In October 2021, the Netherlands’ online gambling market went live, thanks to the Remote Gambling Act (KOA) becoming enforceable six months prior. That is a law that allowed the country’s regulator to approve companies to offer gaming/betting services remotely to Dutch players. Before the passing of KOA, people from the Netherlands did gamble online, but they did so at platforms listed on sites like Casino-Groups, hubs regulated in places like Anjouan, Curacao, or Malta, with the nation’s regulator, KSA – Kansspelautoriteit, issuing fines to some of these foreign operators for targeting Dutch consumers.
Now, in the last quarter of 2026, the Netherlands iGaming sector’s first approved online casino and betting licenses are about to expire. From the time they were approved to today, the KSA has adopted various new licensing criteria. Operators that want to remain legal must agree to and meet these during their relicensing procedure. Of course, unlicensed business entities wishing to get approval to function in this market must do the same.
Among the novel conditions demanded by KSA are stricter fund separation, increased fees, and a steeper GGR operator tax of 37.8%. These and other rules have ignited concerns about operators’ capabilities to fulfill these standards, which could lead to potential higher utilization of foreign sites, on account of a reduced number of domestic operators from 2026 onward.
The Required Exit Plan & Risk Analysis
In September 2025, the KSA announced that it requires all operators planning to reapply for a license to submit a document that details how they will leave the Dutch market when their licenses expire. If they choose to do so, or if they do not get reapproved. This became mandatory starting from January 1st, 2026, set so that the KSA is aware that operators are well prepared to leave its landscape.
The KSA also requires operators to timely inform it of any material changes they intend to make concerning their internal policies. Moreover, they have to supply a risk analysis as well, which is a document that assesses how an operator will prevent, detect, and mitigate money laundering dangers. These are steps for identifying customers, products, and delivery channels risks, along with planned customer due diligence checks.
New Player Protection Measures
In recent years, problem gambling has attained more attention than ever in the Netherlands. Naturally, this is owed to the country’s online market going live, proven by a 2024 Scientific Research and Data Centre study, which reports that 10% of Dutch adults now bet over the Internet. 70% of these individuals started to do so following October 2021. The research also revealed that 11% of people who gamble remotely in the country show signs of being high-risk players/bettors per the PGSI – Problem Gambling Severity Index. That is an indicator utilized to evaluate addictive-like wagering behavior worldwide.
The KSA understands that growing gambling accessibility has produced more problem gamblers. This is why this regulator chose to tighten its framework regarding responsible gambling, putting forward an updated structure that forces operators to take a proactive approach to spotting at-risk gamblers by using advanced algorithms trained using behavior indicators. This body places special focus on the eighteen to twenty-four demographic, and requires gambling companies to contact players and enforce interventions when they deem this to be necessary. This is aside from them giving access to tools such as session time restrictions, deposit, and loss limiting.
In 2023, the Netherlands began restricting gambling advertising labeled as untargeted, meaning ads that appeal to all demographics, including young adults. From that point onwards, operators got mandated to only run campaigns designed to target players/bettors who are twenty-four years old or older only. Furthermore, none could feature role models, such as famous athletes or actors, nor could they include misleading or confusing claims. Operators must follow these rules if they want to attain a license or renew their existing one.
Fund Separation & Rising Taxes
Similar to what other jurisdictions demand, the Dutch market now calls for operators to keep their operational funds in bank accounts that have no connection to those that hold players’ funds. This is to protect site users in case the operator becomes suddenly insolvent or goes bankrupt. To guarantee compliance, operators must deliver documentation that proves they are adherent to this rule.
Regarding the noted tax hike, it originally swelled to 34.2% from 30.5% of an operator’s GGR at the very start of 2025. Then, on the 1st of January 2026, the Dutch government raised it to 37.8%, adding an extra 1.95% gambling levy, making the overall GGR tax close to 40%. These increases, per expert evaluations, are expected to generate an additional €200 million in annual operator taxes. The KSA has also brought forward a higher licensing fee, which is now €61,300, compared to the past cost of €48,000. The justification for it is that the KSA needs more funds to cover expanding personnel costs.