Netherlands online gambling: KSA-issued Koa licences for casino, poker and betting; 37.8% gambling tax; no separate B2B supplier licence.
Licensing model
Open Licensing
Online regulated since
01 Oct 2021
Minimum age
18
Currency
EUR
Official language
Dutch
Licence types
3
On this page
Key points for operators and suppliers
1
No separate licence for B2B suppliers; only the B2C operator holds a Koa licence and the Ksa does not certify games itself
2
Licensee must be seated in the EU/EEA; its control database (CDB) must be hosted in the Netherlands and other electronic means in the EU/EEA
3
The whole game system and later changes must be certified by a designated testing body under Assessment Scheme 2.1
4
Gambling tax is 37.8% of GGR from 1 January 2026, plus a 1.95% Ksa levy on GGR
5
Untargeted advertising, sponsorship and role models are banned, and ads may not target 18-24 year-olds
What the Netherlands asks of a licensee
The four questions that decide whether a market is worth entering.
Not requiredSeparate B2B supplier licence
Not requiredLocally incorporated entity
RequiredServers or data held locally
Not statedLocal domain or landing page
The Netherlands has regulated online gambling since the Remote Gambling Act (Wet Koa) amended the Betting and Gaming Act (Wok); the market opened on 1 October 2021. The Netherlands Gambling Authority (Kansspelautoriteit, Ksa) grants Koa licences under article 31a Wok for online casino games (house-banked and peer-to-peer) and betting on sports and horse racing; online lotteries cannot be licensed under Koa. Only operators need a licence: the Ksa states it does not grant Koa licences to B2B companies such as software developers, but the licensee must have its whole game system certified by a designated testing body. Recent changes include deposit-limit contact thresholds for 18-23 and 24+ players (October 2024), a ban on sponsorship by online operators (July 2025), a gambling tax rise to 37.8% (January 2026) and the first five-year follow-up licences for October 2026 to September 2031.
Which verticals are legal in the Netherlands
Status is the position for a licensed operator, not for offshore supply.
Daily Fantasy Sports
Not stated
Esports Betting
Not stated
Horse Racing / Pool Betting
Licensed
Online bets on horse racing and trotting results are licensable under a Koa licence.
Land-based Casino
State monopoly
The Wok allows the casino licence to be granted to only one legal entity (Holland Casino).
Online Bingo
Not stated
Online Casino
Licensed
Casino games against the house and between players are licensable under a Koa licence.
Online Lottery
Not stated
A Koa licence cannot be granted for remote lotteries; lotteries are licensed separately under the Wok.
Online Poker
Licensed
Covered by the Koa category for casino games in which players play against each other.
Online Sports Betting
Licensed
Bets on events in or results of sports matches are licensable under a Koa licence.
Retail Betting
State monopoly
Land-based sports betting is offered under a monopoly licence held by Lotto B.V.
Skill Games
Not stated
Social / Sweepstakes Casino
Not stated
Netherlands licence types and what they cost3
Fees are the published headline figures. Tiered and revenue-banded amounts
are set out in the notes under each licence.
Aanwijzing als keuringsinstelling (designation as testing body for remote gambling game systems)
Ancillary / Other
Testing laboratories that want to certify Koa licensees' game systems. They must be designated by the Minister of Justice and Security and be accredited (e.g. ISO/IEC 17020/17025 under the scheme).
Application
—
Annual
—
Term
—
Processing
—
Conditions to satisfy
Accreditation by the Dutch Accreditation Council or another EU national accreditation body
Designation by the Minister
Testing under Assessment Scheme 2.1
Vergunning kansspelen op afstand (Koa licence, remote gambling licence under art 31a Wok)
B2C Operator
Any operator offering online games of chance to players in the Netherlands. The Ksa grants it only to gambling operators, not to B2B suppliers or for game certification.
Application
EUR 61,300
Annual
—
Term
5 years
Processing
Decision within 6 months of receipt, extendable by up to 6 months
The application fee of EUR 61300 is non-refundable if the application is refused (was EUR 48000 until 2026-03-31). Changes cost EUR 100 or EUR 10200. A financial security of EUR 50000 (bank guarantee or deposit) is also required at application. Ongoing: 1.95% Ksa levy on GGR.
Conditions to satisfy
Statutory seat, head office or main establishment in EU/EEA
NV/BV, EEA-law equivalent or SE
Financial security EUR 50000
Tested CRUKS connection
Control database (CDB) in the Netherlands
Game system certified by a designated testing body
Wwft risk analysis and exit plan (BRVKOA 2026)
One licence per applicant; one player account per player
Online CasinoOnline Sports BettingOnline PokerHorse Racing / Pool Betting
Vergunning tot het organiseren van speelcasino's (casino licence)
Land-based
The organiser of land-based casinos. The Wok allows only one legal entity to hold it.
Application
—
Annual
—
Term
—
Processing
—
Land-based Casino
Vergunning kansspelen op afstand (Koa licence, remote gambling licence under art 31a Wok)
B2C Operator
Any operator offering online games of chance to players in the Netherlands. The Ksa grants it only to gambling operators, not to B2B suppliers or for game certification.
Application
EUR 61,300
Annual
—
Term
5 years
Processing
Decision within 6 months of receipt, extendable by up to 6 months
The application fee of EUR 61300 is non-refundable if the application is refused (was EUR 48000 until 2026-03-31). Changes cost EUR 100 or EUR 10200. A financial security of EUR 50000 (bank guarantee or deposit) is also required at application. Ongoing: 1.95% Ksa levy on GGR.
Conditions to satisfy
Statutory seat, head office or main establishment in EU/EEA
NV/BV, EEA-law equivalent or SE
Financial security EUR 50000
Tested CRUKS connection
Control database (CDB) in the Netherlands
Game system certified by a designated testing body
Wwft risk analysis and exit plan (BRVKOA 2026)
One licence per applicant; one player account per player
Online CasinoOnline Sports BettingOnline PokerHorse Racing / Pool Betting
Vergunning tot het organiseren van speelcasino's (casino licence)
Land-based
The organiser of land-based casinos. The Wok allows only one legal entity to hold it.
Application
—
Annual
—
Term
—
Processing
—
Land-based Casino
Aanwijzing als keuringsinstelling (designation as testing body for remote gambling game systems)
Ancillary / Other
Testing laboratories that want to certify Koa licensees' game systems. They must be designated by the Minister of Justice and Security and be accredited (e.g. ISO/IEC 17020/17025 under the scheme).
Application
—
Annual
—
Term
—
Processing
—
Conditions to satisfy
Accreditation by the Dutch Accreditation Council or another EU national accreditation body
Designation by the Minister
Testing under Assessment Scheme 2.1
Gaming tax and regulatory charges
Everything a licensee pays in the Netherlands on top of the licence fee.
Charge
Rate
Charged on
Paid by
Kansspelbelasting (gambling tax)GGR Tax
37.8%37.8% of gross gaming result (stakes minus prizes paid) per period
EUR 61300 per licence application (non-refundable)
Per application
OperatorSource
Compliance requirements by area20
What the Ksa expects once a licence is granted.
AML & KYC requirements
Wwft risk analysis at applicationB2C Operator
From 1 January 2026, licence applicants must submit a Wwft risk analysis, an exit plan and a process for informing the Ksa promptly of important changes.Source
Wwft transaction monitoring and reportingB2C Operator
Gambling operators are obliged entities under the Wwft. They must monitor customer transactions and report unusual transactions to FIU-Nederland, and the Ksa supervises Wwft compliance.Source
Responsible Gambling requirements
Blank limit fieldsB2C Operator
Limit input fields must be empty, with no preset or suggested amounts, and deposit limits and balances must be entered and shown in euros only.Source
CRUKS check at registration and every loginB2C Operator
Operators must check the central self-exclusion register CRUKS before registering a player and at each login, and must refuse excluded players. A working, tested CRUKS connection is needed to get a licence.Source
Players who want a deposit limit at or above the threshold must first speak with addiction-prevention-trained staff (via the interface or by phone), who confirm the player accepts losing that amount and send a written record.Age 18-23: EUR 150/month (EUR 37.50/week, EUR 5.35/day); age 24+: EUR 350/month (EUR 87.50/week, EUR 12.50/day)Source
Mandatory player-set limitsB2C Operator
Before registration the player must set a maximum login time, maximum deposits (per day, week or month) and a maximum account balance. Decreases apply at once and increases only after at least one week.Time and deposit limits per day/week/monthmax balance; increases after 7 daysSource
Minimum age and identity verificationB2C Operator
A player may be registered only after their identity is verified and they are confirmed to be 18 or older.18Source
Technical & Certification requirements
Certification of the game system by a designated testing bodyB2C Operator
The entire game system must be certified by a Minister-designated, accredited testing body under Assessment Scheme 2.1 before use and before a licence is granted. Planned changes must also be certified.Assessment Scheme 2.1 (mandatory from 2024-10-01)Source
Change management and recordsB2C Operator
Licensees must run a change-management system for the game system, classify the risk of each component, have changes tested in time, report which designated testing body they use, and keep change records for at least 5 years.Records kept at least 5 yearsSource
Data & Hosting requirements
Location of electronic means and CDBB2C Operator
Electronic means used to run the games must be located in an EU/EEA member state (or the exempted seat state). The control database (CDB), which the Ksa can access, must be located in the Netherlands.CDB in NL; other systems EU/EEASource
Player Funds requirements
Player funds must always be payableB2C Operator
Licensees must ensure player balances can be paid out at all times, through a player-funds provision (e.g. segregated accounts or bank guarantee). BRVKOA 2026 withdraws some of the provision options previously accepted.Source
All payments must run through the single player account. Only payment instruments issued by EU-licensed credit institutions, payment service providers or e-money institutions that can be traced to the player are allowed, with one linked counter account per player and no negative balance.Source
Game Design requirements
Dutch-language player informationB2C Operator
Game rules, instructions, buttons and required player information must be available in Dutch. In live casino, hosts may use English only for small talk.Source
No autoplay or bonus buysB2C Operator
Autoplay is allowed only where needed for the game to progress (e.g. poker). Pre-purchasing games or bonus rounds that must then be played out ("bonus buys") is treated as autoplay and is not allowed.Source
Advertising & Marketing requirements
Ban on untargeted advertisingB2C Operator
Online operators may not advertise on TV, radio, in print, in public places or in publicly accessible buildings. Online and on-demand ads are allowed only with opt-out, best available measures to avoid vulnerable groups, and proof that at least 95% of people reached are 24 or older.95% of reach aged 24+Source
Bonus restrictionsB2C Operator
Operators may not offer bonuses during play, may not time or tailor bonuses to a player's individual behaviour, must state bonus terms clearly, and must let players opt out of bonuses at any time.Source
No targeting of young adults or self-excluded playersB2C Operator
Advertising and recruitment may not target minors, people aged 18-24, or people who have excluded themselves from the operator's games.18-24 protected groupSource
Role-model banB2C Operator
Online operators may not use role models such as influencers, (former) professional athletes or models in advertising.Source
Sponsorship ban for online operatorsB2C Operator
Online (Koa) licensees may no longer sponsor. Sponsorship counts as untargeted advertising, and the two-year transition period ended on 1 July 2025.Source
Other requirements
Outsourcing to third parties (B2B suppliers)B2C Operator
Applicants must have an outsourcing policy, a list of all third parties and contracts, and a declaration that these third parties comply with the Wok, Wwft and Sanctiewet 1977. Changes in outsourcing of essential activities must be reported without delay.Source
Recent regulatory changes
Newest first. Each entry links to the notice it came from.
Licensing Round
First eight follow-up online licences granted
The Ksa granted the first eight follow-up Koa licences, valid October 2026 to September 2031, as the 2021 licences expire at the end of September 2026. In this round the Ksa also assessed each operator's violations established over the past five years.
The Ksa published new policy rules for remote gambling licences, effective 1 January 2026. New requirements include an exit plan, a Wwft risk analysis, a process for informing the Ksa of changes and fewer accepted player-funds provisions, plus a separate follow-up procedure for existing licensees.
Effective 01 Jan 2026zoek.officielebekendmakingen.nl
Amendment
Sponsorship by online operators now prohibited
The two-year transition period for sponsorship under the untargeted-advertising ban ended on 1 July 2025. Koa licensees may no longer sponsor sports teams, events or other partners.
The State Secretary for Legal Protection shared a new gambling vision focused on protecting minors and young adults. Planned measures include raising the minimum age for the riskiest games to 21, an overall deposit limit with an affordability check, stricter advertising rules and more powers for the Ksa, such as blocking illegal sites. A bill was expected to be drafted from late 2025.
The Minister for Legal Protection adopted the Regeling speellimieten en bewuster speelgedrag. Players aged 18-23 who set deposit limits of EUR 150 a month or more, or players aged 24+ at EUR 350 a month or more, must first speak with trained staff. Existing high-limit players must be shown a warning message.
Published decisions against licensees — the clearest signal of what
the regulator actually polices.
Date
Licensee
Action
Amount
Reason
20 Aug 2026
Hillside New Media Malta Plc
Warning / Reprimand
—
Given a binding instruction for not responding properly to signs that players could no longer afford their gambling and for weak intervention measures. Operates as bet365.Source
24 Jun 2026
LeoVegas Gaming p.l.c.
Fine
EUR 500,000
Fined for not complying enough with its duty of care to protect players between October 2023 and May 2024.Source
11 Jun 2026
711 B.V.
Fine
EUR 886,000
Fined for not complying enough with its duty of care to protect players from gambling addiction between February 2022 and June 2024.Source
09 Apr 2026
Optdeck Service Limited
Warning / Reprimand
—
Given a binding instruction (aanwijzing) for breaching the Wwft (anti-money-laundering act). The company offers games in the Netherlands as Unibet.Source
13 Jan 2026
Tulipa Ent Limited
Fine
EUR 750,000
Fined for not complying enough with its duty of care between December 2023 and September 2024. Operates as ComeOn in the Netherlands.Source
Netherlands licensing questions answered
Do B2B game or platform suppliers need their own licence in the Netherlands?
No. The Ksa says suppliers do not need their own Koa licence and that it does not grant Koa licences to B2B companies such as software developers or certify games. The licensed operator must, however, have its whole game system (including supplier components) certified by a designated testing body, and must list and vet its outsourcing partners.
Who issues online gambling licences in the Netherlands?
The Netherlands Gambling Authority (Kansspelautoriteit, Ksa) grants remote gambling (Koa) licences under article 31a of the Betting and Gaming Act. Licences cover online casino games, poker-type games between players, sports betting and horse-racing betting, and last up to five years.
How much does a Dutch online gambling licence application cost?
The application fee is EUR 61300 from 1 April 2026 (previously EUR 48000) and is not refunded if the application is refused. Applicants must also provide financial security of EUR 50000, and a decision is due within six months (extendable by up to six months).
What is the online gambling tax rate in the Netherlands?
Koa licensees pay kansspelbelasting of 37.8% of gross gaming result from 1 January 2026 (34.2% in 2025, 30.5% in 2024) and file returns monthly. On top of this, the Ksa charges an annual gambling levy of 1.95% of gross gaming result.
Must an operator be based or host servers in the Netherlands?
The licensee must have its seat, head office or main establishment in the EU/EEA and be an NV, BV, EEA-law equivalent or SE. Dutch incorporation is not required. Gaming systems must be in the EU/EEA, but the control database (CDB) that the Ksa accesses must be located in the Netherlands.
What is the minimum age and self-exclusion scheme for online gambling?
Players must be 18 or older and have their identity verified before registration. Operators must check the CRUKS national self-exclusion register at registration and every login, and need a working, tested CRUKS connection to get a licence.
What advertising restrictions apply to online operators?
Online operators may not advertise on TV, radio, in print or in public places, and sponsorship has been banned since 1 July 2025. Online ads must reach at least 95% people aged 24 or older, and may not target 18-24 year-olds or use role models such as influencers or athletes.
Are there deposit limits for Dutch online players?
Players must set their own time, deposit and balance limits before playing. Since 1 October 2024, deposit limits of EUR 150 a month or more (ages 18-23) or EUR 350 a month or more (24+) can only be set after a conversation with trained operator staff.
Primary legislation and instruments
The statutes, regulations and technical standards this page is built from.
Ksa assessment scheme listing which parts of a licensee's game system must be tested, the test requirements, and the requirements for designated testing bodies and their reports.
Implementing decree for online gambling. It covers the permitted game types (art 2.1), 5-year licence term, player registration and limits, CRUKS checks, payments, location of electronic means and the CDB, and game system certification.
Ministerial regulation with detailed rules: application fee, prohibited game forms, RNG, live casino, deposit-limit contact thresholds, player information, game system testing and CDB rules.
Sets advertising, bonus and addiction-prevention duties, including no targeting of 18-24 year-olds and the ban on untargeted advertising for online gambling (art 2ab).
Primary gambling act. Title Vb (articles 31a-31m, added by the Remote Gambling Act/Wet Koa) sets up the Koa licence, the EU/EEA seat rule, integrity rules, game system certification, age 18 and CRUKS checks. It also covers land-based casinos, lotteries and CRUKS (art 33h).
Compiled from official regulator and government sources, most recently on 26 Sept 2026. It is a starting point for commercial research, not legal advice — confirm the current position with the Ksa or local counsel before you act on it.
