Won prizes at a lottery or other game of chance or a competition? Then you must pay gambling tax. The amount depends on the amount of money won.
I have won a prize of € 449 or less
Then you do not have to pay gambling tax. Except when it comes to a prize in a game of chance on the internet. In that case, you must file a tax return if you have won more than you bet in a calendar month. Read more about that below under “I have won a prize in a game of chance on the internet”.
I won over € 449 – in a Dutch game of chance
A Dutch game of chance means that the management of the organization is located in the Netherlands. You then have to pay gambling tax on the entire prize, but you don’t have to do that yourself. The Dutch organizer makes a declaration for you – and pays the gambling tax to us. As a result, your net price is usually lower.
The rate of the gambling tax is 30.1%.
When we calculate the gambling tax, we do not take into account how much you have bet. So the amount you have to pay may be higher than your winnings.
In the following scenario, something will remain of your price. You participate in a Dutch game of chance. You bet € 25 and win € 500. The gambling tax is then 30.1% x € 500 = € 150. After the organizer has paid this amount, you have a profit of € 325.
But it can also be different. You participate again in a Dutch game of chance. This time you bet € 400 and you win € 500. The gambling tax is then 30.1% x € 500 = € 150. After the organizer has paid this amount, you will end with a loss of € 50.
I won over € 449 – in a foreign game of chance
A foreign game of chance means that the management of the organization is not based in the Netherlands. You must then file a declaration yourself and pay gambling tax on the entire price.