The Netherlands’ recent gambling tax increases generated less revenue than government projections. A joint monitoring report by the Ministry of Finance and the Kansspelautoriteit (KSA) outlines the shortfall across the 2024 to early 2026 period.
Revenue Shortfall and Tax Adjustments
The tax rate rose from 30.5% to 34.2% on 1 January 2025 and increased again to 37.8% on 1 January 2026. The Treasury initially projected these adjustments would add €108 million in 2025 and €216 million in 2026. Actual additional revenue reached approximately €2 million in 2025 and an estimated €57 million in 2026 compared to 2024 levels. The report identifies a shrinking gross gaming revenue base as the primary cause, while noting that separating the tax impact from other market shifts remains difficult.Several regulatory measures reduced the taxable volume. Monthly net deposit limits were set at €300 for players under 24 and €700 for those aged 24 and older. Advertising restrictions took effect on 1 July 2024 for television programmes and on 1 July 2025 for sports teams, clubs, and kits.
The market also experienced a normalization following the revenue spike during UEFA Euro 2024, alongside ongoing regulatory reviews that created operational uncertainty. Some land-based venues closed or restructured their operations in response to tighter margins.
State Operators and Market Trends
The tax adjustments affected state-controlled companies. Holland Casino reported profit before corporate tax decreases of €27 million in 2025 and €54 million in 2026. Nederlandse Loterij recorded expected reductions of €16 million in 2025 and €34 million in 2026 across corporate tax, statutory levies, and profits. These declines partially offset the additional tax income. Physical location visits dropped by 11% year-on-year between the first quarter of 2025 and the first quarter of 2026, with gaming hall attendance continuing to decline. Licensed operators maintained stable contributions to charities and sports organizations between 2024 and 2025.The data comes from the joint monitoring report published by the Dutch Ministry of Finance and the Kansspelautoriteit.