Netherlands Gambling License in 2026: Ksa Licensing, 37.8% Tax and Player Rules

The Netherlands opened a regulated online market on 1 October 2021 under the Remote Gambling Act (KOA). Five years on, it is a large but demanding market: the gambling tax has risen to 37.8%, player-protection rules are among the strictest in Europe, and the first cohort of licenses is up for renewal at the end of 2026.

This page replaces our earlier Netherlands guide. Offshore licenses, including Curaçao, cannot be used to serve Dutch players, and the Ksa actively fines unlicensed operators. For other routes, see our gambling license services.

Netherlands gambling license: key facts for 2026

Player-protection rules

• CRUKS checks at registration and every login;
• Affordability checks when monthly deposits pass €300 (ages 18–24) or €700 (25+), with deposits blocked for the month if unaffordable;
• Mandatory player-set limits on deposits, login time and account balance;
• A duty of care to monitor and intervene on risky play;
• No credit-funded gambling.

Requirements

• An applicant established in the EU/EEA, with fit and proper owners, directors and key staff;
• Proof of financial soundness and source of funds;
• A control database (CDB) in the Netherlands that the Ksa can access, and certified gambling systems;
• Responsible gambling, AML/CFT and complaint procedures;
• Compliance with the advertising rules and Dutch-language player information.

The application process

1. Business case: test viability at 37.8% tax and the deposit-threshold rules.
2. Prepare the file: ownership and integrity information, financial evidence, policies, technical and certification documents.
3. Apply to the Ksa and pay the €61,300 fee.
4. Assessment — the Ksa has a statutory decision period, often extended in practice.
5. Technical go-live: CDB, CRUKS and certification before launch.

For licensees from 2021, the renewal process follows the same path and should start well before the end-2026 expiry.

Netherlands or another jurisdiction?

• Belgium — online licenses only for land-based licensees.
• Denmark — 28% tax and five-year licenses.
• Malta — the hub license often held alongside the Dutch one.

Compare routes on our jurisdictions page.

How Gambling Consulting Expert can help

We test the Dutch business case, prepare the Ksa application or renewal, and set up CRUKS, deposit-threshold, advertising and AML compliance. Request a Netherlands licensing assessment.