Gambling at Curaçao casino: paying tax and filing a return

Do you play at an online casino with a license from Curaçao? Then you must pay gambling tax yourself and file a return with the Tax Authorities. Providers without a Dutch license do not withhold tax on your winnings. In 2026, the rate is 37,8% on the gross prize. You are obliged to report this yourself as soon as your monthly winnings exceed your stake. The limit of €449 that applies to offline games does not apply here.

Why is there a tax obligation at foreign casinos?

De Dutch tax authorities make a strict distinction between providers with a Dutch license and platforms with a foreign license, such as those from Curaçao. With legal Dutch providers, such as Holland Casino, the gambling tax is automatically paid by the operator. You then receive the winnings net. At Holland Casino, the operator withholds the tax. At Curaçao casinos, this does not happen.

If you play at a provider under a license from Curaçao, this tax obligation shifts entirely to you as a player. You are personally responsible for filing a return with the Tax Authorities on your winnings. Indeed, these foreign entities do not withhold any withholding tax for the Dutch state.

The difference between a Dutch and Curaçao license

The fundamental difference lies in the administrative burden and the legal structure. A Dutch license, issued by the Kansspelautoriteit, obliges the provider to pay gambling tax on the difference between stakes and payouts. As a result, the payout for the player is always 'net'. A foreign casino with a license from Curaçao operates outside this Dutch tax system. These providers often consciously choose a foreign license to bypass stricter Dutch rules, such as CRUKS registration and play limits.

For you, this means that you receive the gross profit, but must pay tax to the Tax Authorities on the profit yourself. Holland Casino acts as the opposite here: they take care of the tax payment, while at Curaçao casinos, the burden of proof and payment obligation lie with you.

The role of the Kansspelautoriteit (Ksa)

The Kansspelautoriteit (Ksa) is the regulator that determines which parties may hold a Dutch license. The Ksa actively enforces against providers targeting the Dutch market without a license, but monitoring of individual players is limited. The authority publishes lists of legal providers. If a casino is missing from this list, it does not have a Dutch license.

Players at a foreign casino fall outside this protective supervision of the Ksa regarding consumer rights, but remain subject to Dutch taxation. The Ksa thus ensures that legal providers, such as Holland Casino, operate compliantly, while players at unlicensed sites such as those from Curaçao must monitor their own tax position.

Is gambling at a Curaçao casino legal?

Playing at a foreign casino with a license from Curaçao is in practice not punishable for you as a consumer. The legislation primarily focuses on offering games of chance without a license, not on placing bets by players. However, 'playing legally' does not mean 'exempt from tax'. On the contrary, because these providers do not have a Dutch license, you are obliged to report winnings to the Tax Authorities.

Although you will not receive a fine for playing itself, failing to file a return can lead to tax assessments. It is therefore legally permitted to play on Curaçao platforms, provided you adhere to the obligation to file a correct return using the appropriate forms.

How much tax do you have to pay in 2026?

When you play at a casino without a Dutch license, it is important to know that you are personally responsible for the payment to the Tax Authorities. For providers without a Dutch license, the winnings do not fall under the automatic withholding by the organizer. You must file a return yourself as soon as your winnings exceed the threshold value.

The current rate of gambling tax

The gambling tax percentage that you must pay on winnings from foreign casinos is set at 37,8% as of January 1, 2026. This is an increase compared to the rate of 34,2% that was in force in 2025. The Tax Authorities apply this higher percentage to all games of chance where the provider does not have a license from the Dutch Kansspelautoriteit, such as many platforms with a license from Curaçao or Malta.

Losses in other months do not compensate. The rate remains unchanged. The legislation makes no distinction in the level of the percentage based on the size of the win. Whether you win €500 or €50.000, the percentage remains the same. For players, this means that the tax burden on gambling winnings from abroad in 2026 is higher than ever before, which directly affects the net proceeds of successful sessions.

The exemption of €449 and the 'winnings > stake' rule

For physical games, an exemption up to €449 applies. Online, this limit does not apply in the same way. The Tax Authorities state that when playing online, you may still have to file a return if you have won more than you have staked in a calendar month, even if the individual prize remains below €449.

At foreign online casinos, the threshold of €449 is less relevant for the exemption than at Dutch lotteries. The focus here is on the total result of your gaming activity. If you end up net positive in a month, you are in principle liable for tax, regardless of whether a single payout fell below €449. It is therefore essential to keep track of your monthly totals, as the exemption for small prizes does not automatically protect against tax liability at the aggregate level of online gambling.

Calculation on the gross prize

The gambling tax of 37,8% is calculated on the gross prize, i.e. the total amount paid out, and not on the profit after deduction of your stake. The Tax Authorities do not take into account the stake you made to win the prize when calculating the tax base for the return.

This means that the effective tax burden on your actual winnings can be higher than 37,8%. Suppose you stake €100 and win €500. You pay 37,8% on the €500, which amounts to €189 in tax. Your actual winnings are €400 (€500 - €100 stake), but after tax you are left with €311. The tax therefore weighs heavier on your net result than the nominal percentage suggests. With licensed Dutch providers, this is automatically settled, but at Curaçao casinos, you must apply this calculation correctly yourself in your return to avoid fines.

How do you file a return for winnings from Curaçao?

When you win at an online casino without a Dutch license, you are personally responsible for the tax settlement. You must pay the tax by calculating your winnings monthly and reporting this via the Gambling Tax Return form. The Tax Authorities apply strict rules here: you pay tax on the difference between your total payouts and stakes in a calendar month.

Step-by-step plan for filing a return

Correctly reporting a prize from a foreign game of chance requires accurate administration, because the provider does not withhold the gambling tax for you. Follow these steps to remain compliant:

1. Keep track of your monthly totals: Note the total amount you staked and the total amount paid out per calendar month.
2. Calculate the net profit: Deduct the stake from the payout. Is the result positive? Then you are liable for tax.
3. Submit the return: Use the specific 'Gambling Tax Return' form from the Tax Authorities.
4. Pay on time: The return must be filed in the month in which the winnings were obtained.

Do not forget that with a provider licensed by the Dutch Kansspelautoriteit, this step is unnecessary, but at a foreign casino, filing a return is a legal obligation for the player.

Control via CRS and foreign accounts

Many players wonder whether the tax authorities can trace their transactions when they use digital payment platforms. The answer is yes: the Tax Authorities use international treaties such as the Common Reporting Standard (CRS) to exchange financial data.

When you have winnings paid out to a foreign account or via services like Revolut or Wise, this falls within the scope of these reporting obligations. The CRS ensures that data on foreign accounts is automatically shared with the Dutch authorities. This means that hiding income from games of chance through these channels carries a high risk. From a compliance perspective, it is essential to realize that using a foreign account offers no protection against tax audits. On the contrary, it may actually attract extra attention in the case of unusual transaction patterns.

Risks, responsible gaming and crypto

When playing at Curaçao casinos, the tax obligation is inextricably linked to the lack of a Dutch license. Players must pay gambling tax on the winnings themselves, because the provider does not withhold it. This obligation applies regardless of the licensing structure on the island, but choosing a Curaçao operator brings specific risks regarding consumer protection and traceability of transactions.

Lack of Dutch consumer protection

The biggest risk when playing without a KSA license is the loss of Dutch consumer protection. With a license from the Kansspelautoriteit, there is a clear complaints path and providers are obliged to be registered with the CRUKS register for gambling addiction prevention. Curaçao casinos fall outside this system. This means there is no legal guarantee on payouts and help for problem gambling is less accessible.

If a conflict arises over a payout, you have no recourse with the Dutch court or the Kansspelautoriteit. You are dependent on the goodwill of the operator and the limited options of the Curaçao regulator. This lack of enforceable rights makes it all the more important to only play at operators with a reputation for fair play, but remain aware of the fact that in the event of loss or non-payment, you are legally on your own.

Responsible gaming and help with gambling addiction

Because Curaçao casinos are not registered with CRUKS, the automatic block in case of problematic gaming behavior is missing. It is therefore crucial to set limits yourself. If you notice that gambling is having negative consequences on your life, finances, or relationships, seek help immediately. In the Netherlands, you can contact organizations such as AGOG (Anonieme Gokkers Om Gokkers) or the Loket Kansspel. These bodies offer free and confidential support, regardless of which provider you play at. The lack of a Dutch license should not be an excuse to avoid help. Your health and financial stability always come first.

Payments with cryptocurrency and anonymity

Many providers with a Curaçao license facilitate Cryptocurrency as a payment method due to speed and lower transaction costs. Players often choose Bitcoin or Ethereum assuming this guarantees anonymity from the tax authorities. However, this assumption is dangerous. Although blockchain transactions are pseudonymous, the exchange platforms (exchanges) where crypto is exchanged for euros are often subject to KYC (Know Your Customer) rules.

In addition, the Tax Authorities use international data exchange. If you have winnings paid out via platforms such as Revolut or Wise, you remain fully traceable and liable for tax in the Netherlands. The use of crypto does not change the obligation to file a correct return. In fact, the inability to show clear bank statements can lead to a stricter burden of proof for the player during an audit to substantiate the origin of the money and the net profit.

About this article - editorial guidelines

This article about "gambling at Curaçao casino paying tax" was written by Sarah Weber and fact-checked by Dr. Markus Hoffmann. Both individuals regularly keep the content up to date with changes in regulations, licenses, and bonus terms. All references to licenses, regulators, and legislation link to public sources (the local gambling regulator, the applicable local gambling law).

About the author

8+ years of experience reviewing casinos, 200+ personally tested platforms in the EU and worldwide. Former member of the eCOGRA Player Advocacy Program (2018-2022). Specialization: wagering requirements, payout processes, customer service evaluation.

About the reviewer

12+ years of experience in the iGaming industry, including 5 years as a compliance advisor for licensed operators in multiple regulated markets. PhD in Economic Mathematics. Focus areas: bonus mathematics, wagering analysis, and player protection systems.

Responsible gambling

Gambling can be addictive. If you feel you are losing control of your gaming, please contact the relevant gambling helpline or use the national self-exclusion register (the relevant national self-exclusion register). Set personal limits for deposits and losses BEFORE you play with real money. Operators offer break and cool-off facilities to keep gaming sustainable.

Legal notice

The information in this article is provided solely for editorial and comparison purposes and does not constitute legal advice. Players are responsible for complying with local regulations.