Netherlands online gambling license (KSA)
A large, tightly supervised EU market licensed by the Kansspelautoriteit: one remote gambling license for casino, poker, sports and horse-race betting, valid up to five years. Entry needs an EU/EEA company, a Dutch representative, a Dutch control database and a strong duty-of-care program, with a 37.8% gambling tax.
- Best for
- Established EU operators with mature compliance and duty-of-care systems
- Who can be licensed
- B2C operators
- Markets it serves
- EU regulated markets
The Netherlands licenses online gambling through the Kansspelautoriteit (KSA) under the Remote Gambling Act (Koa), which amended the Betting and Gaming Act (Wok) and opened the market on 1 October 2021. A remote gambling license covers online casino, peer-to-peer games such as poker, sports betting and horse-race betting, runs for up to five years and cannot be transferred. Applicants are EU/EEA companies with a Dutch representative and a control database in the Netherlands, and pass a reliability test of owners and managers. Operators pay 37.8% gambling tax on gross gaming revenue from 2026 plus a 1.95% KSA levy, connect to the CRUKS exclusion register and advertise only under strict targeting rules. The first follow-up licenses run from October 2026 to September 2031.
- Status
- Licensing open
- Regulator
- Kansspelautoriteit
- Legal basis
- Betting and Gaming Act
- Status checked
- October 16, 2026
What a Dutch license covers
One license lists the game categories applied for. It is personal and non-transferable, there is no cap on the number of licensees, and adding a category later needs an amendment.
Casino games
Games played against the operator: slots, roulette, blackjack and live dealer. No autoplay; each round starts only after a player action.
Peer-to-peer games
Games between players, such as online poker, with the operator taking a commission.
Sports betting
Betting on sports events, with CRUKS checks at every login and limits on live-match advertising.
Horse and harness racing
Betting on races organized by or under the Dutch racing foundation; an extra 10% contribution to the sector applies.
Who can hold a KSA license
| Requirement | Under the Wok and Remote Gambling Decree |
|---|---|
| Seat | An NV, BV, SE or equivalent company with its seat, head office or main establishment in the EU/EEA. The law lets the KSA grant exemptions, but its 2026 policy rules say it will not, so non-EU groups apply through an EU/EEA entity |
| Dutch representative | A named, Dutch-speaking representative available in person, with gambling-addiction expertise, tested as a key-position holder and named on the website |
| Control database | A control database (CDB) built to KSA specifications, located in the Netherlands, with continuous KSA access |
| Reliability | Integrity screening of the company, directors, policymakers and ultimate beneficial owners, including Bibob screening and certificates of conduct |
| AML | A risk analysis under the Dutch AML and CTF Act (Wwft); the KSA is the AML supervisor for gambling |
| Track record | Applicants with enforcement history in the last five years explain what went wrong and how they prevent a repeat; a weak answer can mean refusal or extra conditions |
Technical and player-protection rules
Certified gaming system
The gaming system, RNG and games are assessed by a designated inspection body before launch and periodically after.
CRUKS
Every player is checked against the Central Register of Exclusion from Games of Chance (CRUKS) at registration and at each login.
Duty of care
Operators monitor play, intervene on risk signals and record their interventions. Duty-of-care failures are the most common ground for KSA fines.
Play limits
Players set deposit, login and session limits. Higher deposits trigger a contact moment (above €150 a month for 18–23 year-olds, €350 for 24+) and a financial check above €300 and €700.
Player funds
Player balances are safeguarded, for example through a Dutch third-party funds foundation (stichting derdengelden).
Dutch law
Player terms are governed by Dutch law; minimum age 18, with stricter rules for players under 24.
How the application runs
The KSA decides within six months of a complete application and can extend once by six months. Incomplete files pause the clock. The license itself is granted before the system is inspected and connected.
- 1StructureEU/EEA company, ownership map to the ultimate beneficial owners, Dutch representative and key-position holders.
- 2DossierApplication modules filed online through the KSA portal: business plan, Wwft risk analysis, duty-of-care and advertising policy, player-funds protection and an exit plan.
- 3AssessmentReliability and Bibob screening, review of the game categories applied for and a decision within six months.
- 4GrantFinancial security in place and the license issued for up to five years.
- 5Go-liveCertified gaming system, control database in the Netherlands, CRUKS connection and inspection before the first Dutch player is accepted.
Ongoing obligations
- Monthly gambling tax return at 37.8% of gross gaming revenue, plus the 1.95% KSA levy
- CRUKS check at registration and every login, and registration of involuntary exclusions
- Duty-of-care monitoring, interventions and records, with stricter limits for 18–23 year-olds
- Control database in the Netherlands with continuous KSA access
- Advertising only within the targeting, content and sponsorship rules
- Notification of material changes, and amendments before adding game categories
- Wwft customer due diligence and reporting of unusual transactions
How online gambling is taxed
Gambling tax
37.8% of gross gaming revenue from 1 January 2026 (34.2% in 2025, 30.5% before), the same rate for all products, filed monthly.
KSA levy
1.95% of gross gaming revenue: 1.70 points fund supervision and 0.25 points fund addiction prevention.
Horse racing
An extra 10% of the monthly gross gaming result on horse and harness bets goes to the racing sector.
Players and VAT
Winnings from licensed operators are tax-free for players, games of chance are VAT-exempt, and ordinary corporate income tax applies.
Advertising and enforcement
Untargeted ad ban
Since 1 July 2023 online licensees may not advertise on TV, radio, in print or in public spaces. Online ads need an opt-out and must reach at least 95% people aged 24 or over.
Content rules
No role models or influencers, no sponsorship since July 2025, no bonuses during play or tailored to behavior, and every ad carries age and risk information.
Fines
Up to €1.1 million or 10% of annual turnover, whichever is higher; the KSA fined Novatech (Qbet, 55Bet) a record €24.8 million in 2026. Licenses can be revoked.
Planned reforms
In June 2026 the cabinet announced a full online ad ban, a bonus ban and a cross-operator deposit limit with affordability checks; these need a new law.
Weighing Netherlands against other EU markets? Our European gambling license comparison covers all 27 member states: which products each licenses, the regulators, B2B rules and Finland's 2027 opening.
Compare EU marketsFrequently asked questions
Who regulates online gambling in the Netherlands?
The Kansspelautoriteit (KSA, Netherlands Gambling Authority), under the Betting and Gaming Act as amended by the Remote Gambling Act, which opened the licensed online market on 1 October 2021.
What does a Dutch online gambling license cover?
One remote gambling license covers the game categories applied for: casino games against the operator, peer-to-peer games such as poker, sports betting and horse and harness racing. It runs for up to five years and cannot be transferred.
Can a non-EU company get a KSA license?
Not directly. The applicant must be an EU/EEA company. The law allows exemptions, but the KSA’s 2026 policy rules say none are granted, so groups from outside the EU/EEA apply through an EU/EEA entity.
Do I need an office in the Netherlands?
No office is required, but you need a Dutch representative and a control database (CDB) located in the Netherlands. Player contracts are governed by Dutch law.
How long does a KSA license take?
The KSA decides within six months of a complete application, extendable by six months. With the dossier, screening and system inspection, plan for 6–12 months.
How is online gambling taxed in the Netherlands?
At 37.8% of gross gaming revenue from 1 January 2026, up from 34.2% in 2025. Operators also pay a 1.95% KSA levy. Players’ winnings from licensed operators are not taxed.
What is CRUKS?
The Central Register of Exclusion from Games of Chance. Licensees check every player against it at registration and at each login, and players can exclude themselves for at least six months.
Can I advertise online gambling in the Netherlands?
Only in a limited way. TV, radio, print and outdoor ads are banned for online licensees, role models and sponsorship are banned, and online ads must reach at least 95% people aged 24 or over. The cabinet plans a full ban.
Can a Malta-licensed operator serve Dutch players?
No. Only KSA licensees may offer online gambling to Dutch players. Several licensees are Malta companies, but they hold a Dutch license. Unlicensed operators face fines of up to 10% of turnover.
Are KSA licenses being renewed?
Yes. The 2021 licenses expired at the end of September 2026. In September 2026 the KSA granted the first eight follow-up licenses, valid from 1 October 2026 to 30 September 2031. Renewal is a new application with a lighter procedure for licensees with a clean record.
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