AMSTERDAM – Recent increases to the Netherlands’ gambling tax have generated far less revenue than expected, according to a joint review released by the Ministry of Finance and the Dutch Gambling Authority (Kansspelautoriteit).
The levy, raised from 30.5% to 34.2% on Jan. 1, 2025, and again to 37.8% in 2026, was intended to boost government income. But the “monitor of the effects of the increase in gambling tax” found that projected gains did not materialize.
Officials had estimated the higher rate would produce an additional €108 million in 2025 and €216 million in 2026. Instead, the monitor reported increases of only €2 million and €57 million, respectively. The report also noted that revenue from state participations declined, further reducing the net benefit to the government.
The shortfall stems from several developments, the review said. Measures introduced in recent years to strengthen player protections reduced operators’ gross gaming result (GSR), shrinking the taxable base. The higher tax rate itself may have contributed to the decline, with some gambling venues reportedly closing for profitability reasons.
The monitor also examined potential effects on market size, channeling, and contributions to charities and sports. Regulators said no clear conclusions could be drawn because multiple policy changes — including new player‑protection rules and advertising restrictions — occurred simultaneously and influenced the market.
