Netherlands Gaming License
A Netherlands gambling license is the KSA permit that lets you offer online casino games or sports betting to Dutch players under the Remote Gambling Act (Wet kansspelen op afstand, KOA). The Kansspelautoriteit issues it for up to five years to consumer-facing operators established in the EU or EEA.
Key facts
| Regulator | Kansspelautoriteit (KSA) |
|---|---|
| Primary laws | Wet op de kansspelen (Betting and Gaming Act); Wet kansspelen op afstand (KOA, Remote Gambling Act); Wet op de kansspelbelasting (Gambling Tax Act) |
| Licensed online market opened | 1 October 2021 |
| License term | Up to 5 years |
| Gambling tax | 37.8% of the gross gaming result (GGR) from 1 January 2026 |
| Regulatory levy | 1.95% of GGR per year |
| Gaming-specific tax load | 39.75% of GGR (37.8% tax plus 1.95% levy) |
| Who may apply | Legal entity established in the EU or EEA |
| Application fee | EUR 61,300 from 1 April 2026 (EUR 48,000 before that date) |
| Financial security | EUR 50,000 as cash, bank guarantee or surety bond |
| Player exclusion register | CRUKS integration is mandatory |
| Decision term | 6 months from a complete application, extendable once by 6 more |
Who regulates online gambling in the Netherlands?
The Kansspelautoriteit (KSA) regulates online gambling in the Netherlands. It licenses and supervises operators under three laws: the Wet op de kansspelen (Betting and Gaming Act), the Wet kansspelen op afstand (KOA, Remote Gambling Act) and the Wet op de kansspelbelasting (Gambling Tax Act). The KOA opened the licensed online market on 1 October 2021.
Two dates get mixed up in the market. The KOA entered into force on 1 April 2021. The KSA granted the first ten remote gambling licenses on 29 September 2021, and the legal online market opened to players on 1 October 2021. The Act itself was published in 2019 (Stb. 2019, 127).
The KSA runs the license register, audits licensees, enforces the Dutch gambling regulations on advertising and player protection, and operates CRUKS, the national self-exclusion register. It also chases unlicensed supply, and since 2025 it has extended that enforcement to B2B suppliers serving illegal sites.
What changed for Dutch licenses in 2026?
From 1 January 2026 the KSA applies the Beleidsregels vergunningverlening kansspelen op afstand 2026 (Remote Gambling Policy Rules 2026). Every new application and every renewal now needs an exit plan, a Wwft risk analysis and a fresh control database (CDB) integration test. The first five-year licenses expire on 1 October 2026.
Exit plan. You set out how you would wind the offering down across six scenarios, including KSA suspension or withdrawal and expiry without renewal.
Wwft risk analysis. The Wwft is the Dutch anti-money laundering act, the Wet ter voorkoming van witwassen en financieren van terrorisme. You file the money laundering risk analysis with the application itself, not after licensing.
Reliability clause. The KSA can deem an operator that has ignored a civil court judgment unreliable, which is a ground for refusing a Koa license.
Control database test. The KSA runs a fresh control database integration test for every Koa application and every renewal.
Player funds separation. The Policy Rules 2026 set the conditions under which a licensee may hold player balances apart from operating money.
Source: Kansspelautoriteit, Beleidsregels vergunningverlening kansspelen op afstand 2026, in force 1 January 2026 (Staatscourant Stcrt-2025-29698).
Timing matters here. The first Koa licenses ran from 1 October 2021 for five years, so the whole first cohort renews on 1 October 2026 under rules that did not exist when they first applied.
What types of license does the KSA issue?
The Netherlands issues one remote gambling license, the Koa license. It can cover four statutory categories: casino games against the house, casino games between players, sports betting, and horse and harness racing. You choose your verticals in a single application. Land-based venues, Holland Casino and lotteries sit outside the KOA.
One Koa license can authorise any combination of the four categories, and most holders take several. The permit is the Koa license; KOA is the Act it comes from.
Is there a B2B or supplier license?
No. The Netherlands licenses only the consumer-facing operator. Game studios, platform providers and aggregators are not licensed here. The license holder carries full regulatory liability for everything it outsources, must have supplied components certified as part of its own gaming system, and must disclose its software and hardware suppliers to the KSA. Classic white label does not fit either: the license is non-transferable, so the entity offering games to Dutch players must hold it itself.
How it works
How do you obtain a Netherlands gambling license?
Navigating the gaming license process can be complex. Here's a streamlined guide to each step.
You apply to the Kansspelautoriteit through the Koa portal at koaportaal.nl. You must have your registered office, central administration or principal place of business in the EU or EEA. You submit corporate, financial, technical and policy documents, pass the reliability and Wwft assessment, and integrate with CRUKS and the control database before the KSA decides.
The KSA decides within six months of receiving a complete application and can extend once by a further six months. Incomplete files stop the clock, so most of the calendar is set by how fast you build the documentation, not by the regulator. Allow nine to fifteen months end to end for a first-time applicant, with the Bibob integrity assessment the usual bottleneck. Bibob is the Dutch public administration probity act, the Wet Bibob; the KSA uses it to screen the people behind the applicant.
What are the requirements for a Dutch gambling license?
You need an EU or EEA legal entity, funding you can evidence, and a EUR 50,000 financial security. On top of that: live CRUKS and control database connections, Wwft and AML procedures with a reporting officer, responsible gambling policies, separated player funds, an exit plan and certified gaming software. No minimum share capital applies.
Your entity needs its registered office, central administration or principal place of business in the Netherlands or another EU or EEA member state. Nationality does not matter, but the Bibob integrity assessment screens policymakers, statutory directors and ultimate beneficial owners.
EUR 50,000 goes down as financial security under article 8.1 of the Policy Rules 2026, as cash, a bank guarantee or a surety bond. You also file an audited account statement from the previous 30 days. No statutory minimum capital applies.
Player funds. Separation is mandatory: balances are held apart from operating money, in the operator's name with its license-holder capacity marked. Every transaction runs through the regulated player gaming account, funded only from the player's own named account at an EU-authorised institution. The Policy Rules 2026 restrict how a licensee may hold those balances; a Dutch third-party funds foundation (stichting derdengelden) is the structure practitioners commonly use.
Connect to CRUKS, the Centraal Register Uitsluiting Kansspelen, and check every player at login.
The control database sits physically in the Netherlands, in premises the KSA can enter and seal, and gives the regulator continuous access to play, deposit, withdrawal, stake and winnings data. Your gaming system itself must sit in the EU or EEA.
AML runs on a written Wwft risk assessment, customer due diligence on every registered player before first play, transaction monitoring and a designated policymaker responsible for Wwft compliance. Report unusual transactions to FIU-Nederland; the objective threshold is EUR 15,000 or more to or from a player account in any rolling 24 hours.
Responsible gambling means deposit thresholds, reality checks, self-exclusion, an addiction prevention policy and trained staff, plus a representative based in the Netherlands who speaks Dutch and liaises with the addiction-prevention authorities.
File an exit plan covering six wind-down scenarios, and a materiality document explaining how you will keep the KSA informed of significant changes.
Technical certification covers the gaming system and RNG, IT security controls and GDPR-compliant data handling, all evidenced by an accredited third party.
Personal documents from each UBO and key person: passport, proof of address such as a utility bill, curriculum vitae, a bank reference and a reference from a lawyer or accountant. You prepare those. We build everything else.
Documents go to the KSA in Dutch or certified Dutch translation, with limited exceptions for ICT documents, third-party contracts, audits and certifications. You also appoint a Netherlands-based addiction-prevention representative and run Dutch-language customer service.
How much does a Netherlands gambling license cost?
The KSA charges EUR 61,300 for a new remote gambling license from 1 April 2026, up from EUR 48,000. A license amendment costs EUR 10,200, up from EUR 8,000. On top of the fee you post EUR 50,000 in financial security and pay a 1.95% annual levy on the gross gaming result every year you hold it.
| Cost item | Amount (EUR) | Notes |
|---|---|---|
| License application fee | 61,300 | Non-refundable. Was 48,000 before 1 April 2026. |
| License amendment fee | 10,200 | Was 8,000 before 1 April 2026. |
| Financial security | 50,000 | Statutory security under article 8.1 of the Policy Rules 2026. Cash, bank guarantee or surety bond. Locked, not a sunk cost: a guarantee costs a low single-digit percentage of face value a year. |
| Annual regulatory levy | 1.95% of GGR | Kansspelheffing, charged every year of the license. |
| Minimum share capital | None | The KSA assesses financial soundness instead. |
Source: Kansspelautoriteit fee schedule, Staatscourant 2026 nr. 1642; the new rates apply from 1 April 2026.
Budget separately for the build: gaming system certification, CRUKS and control database integration, certified Dutch translations, AML tooling, Dutch-language customer support and the annual audit. On a market with a 39.75% gaming tax load, these running costs decide whether the license pays for itself.
The MGL fee sits on top of the regulator's and depends on scope. Ask us for a written breakdown before you budget.
What taxes apply to Dutch licensees?
Dutch licensees pay kansspelbelasting on the gross gaming result: 30.5% until the end of 2024, 34.2% from 1 January 2025 and 37.8% from 1 January 2026. Add the 1.95% KSA levy and the gaming-specific load is 39.75% of GGR. Corporate income tax adds 19% on the first EUR 200,000 of profit and 25.8% above.
| Tax or levy | Rate | Base | In force |
|---|---|---|---|
| Kansspelbelasting | 30.5% | GGR | until 31 December 2024 |
| Kansspelbelasting | 34.2% | GGR | from 1 January 2025 |
| Kansspelbelasting | 37.8% | GGR | from 1 January 2026 |
| KSA levy (kansspelheffing) | 1.95% | GGR | annual, throughout the license |
| Corporate income tax | 19% to EUR 200,000; 25.8% above | profit | standard Dutch rate |
| VAT | Exempt | gaming turnover | games of chance subject to kansspelbelasting are VAT exempt |
Sources: Belastingdienst and the Wet op de kansspelbelasting; the 1.95% levy per the Kansspelautoriteit, split 1.70% supervision and 0.25% addiction prevention, declared by 31 January. Kansspelbelasting is filed monthly, or quarterly below a EUR 15,000 per quarter threshold.
Model the Netherlands at 39.75% of GGR from day one, not at the headline 37.8% alone.
What are the compliance and player-protection obligations?
Every Dutch licensee connects to CRUKS, the central exclusion register, and blocks excluded players at login. A player setting a monthly deposit limit above EUR 350, or EUR 150 under age 24, triggers a personal contact moment. Deposits above EUR 700 a month, or EUR 300 under age 24, trigger a mandatory affordability check.
CRUKS (Centraal Register Uitsluiting Kansspelen). Mandatory integration. Every player is checked against the register before each session.
Deposit limits and affordability since 1 October 2024, under the Regeling speellimieten en bewuster speelgedrag. A contact moment is triggered where a player sets a deposit limit above EUR 350 a month, or EUR 150 for players aged 18 to 24. An affordability check is mandatory where a player deposits more than EUR 700 a month, or EUR 300 for 18 to 24 year olds.
Source of funds. Dutch licensees verify source of funds as part of the mandatory affordability check, which is triggered at deposits above EUR 700 a month, or EUR 300 for players aged 18 to 24, and monitor transactions continuously.
Advertising restrictions. Untargeted advertising banned from 1 July 2023. Role models banned from gambling advertising. Sponsorship of TV programmes and events banned from 1 July 2024. Sports sponsorship, including shirts and team deals, banned from 1 July 2025.
Wwft and AML. The KSA supervises licensees as obliged entities in their own right, and unusual transactions are reported to FIU-Nederland.
Player funds and exit plan. Balances sit apart from operating money under the holding restrictions in the Policy Rules 2026, and every application and renewal carries an exit plan.
Report to the KSA quarterly, within 28 days of quarter-end, and annually within 42 days of 31 December, covering recruitment and advertising, addiction prevention, integrity, consumer protection and player registrations.
Sources: Kansspelautoriteit policy rules on responsible gaming and gaming limits (in force 1 October 2024); Besluit ongerichte reclame kansspelen op afstand (1 July 2023); Beleidsregels vergunningverlening kansspelen op afstand 2026.
A questionnaire does not count as an affordability check. The KSA settled that in its binding instruction to Hillside, the bet365 license holder, on 13 November 2025: the operator must assess real financial capacity. Risk signals must be recognised within one hour and acted on within a further hour.
What are the advantages of a Netherlands gambling license?
A Netherlands gambling license buys standing. The KSA ranks among the strictest regulators in Europe, so banks and payment providers treat its licensees as low risk. You get legal access to a mature market, iDEAL and other local payment rails, a five-year term, and four verticals on one permit.
A Netherlands iGaming license is a due diligence shortcut with banks, acquirers and platform partners, and the KSA name carries weight well beyond the Dutch market.
iDEAL is the dominant consumer payment method in the Netherlands and is effectively mandatory for a Dutch-facing brand. Tier-1 European acquirers serve KSA licensees, so acceptance rates and settlement look nothing like an offshore setup.
Legal market access. You can advertise your brand inside the rules and sign local partners instead of working around blocks. The license covers the Dutch market; it does not passport across the EU.
Five-year term. A Koa license runs for up to five years, so operators get five years of runway between renewals for multi-year planning and investor conversations.
One license covers four verticals. Casino games against the house, casino games between players, sports betting and horse and harness racing all sit in a single application, so adding a vertical does not mean a second license.
Player protection cuts both ways. The Dutch player-protection rules that raise an operator cost also raise player confidence, and that shows up in retention.
What are the disadvantages of a Netherlands gambling license?
The main disadvantages of a Netherlands gambling license are cost and compliance depth. The gaming-specific tax load is 39.75% of the gross gaming result in 2026, the advertising rules leave almost no paid acquisition channel, and the license works only for the Dutch market. Channelisation is falling, and the first cohort of licenses renews on 1 October 2026.
Tax load. A Dutch licensee pays 39.75% of GGR before corporate tax or a single compliance salary: 37.8% kansspelbelasting plus the 1.95% KSA levy.
Compliance depth. CRUKS, two deposit thresholds, real affordability testing, exit plan, restricted player-fund holding and a control database that must sit physically in the Netherlands. Crypto is out: player accounts may only be funded from the player's own named account at an EU-authorised institution, so a crypto-first model cannot run under a Dutch license.
Acquisition is the hard part. Untargeted advertising, role models and sports sponsorship are all banned, and what remains online must reach audiences at least 95% aged 24 and over. The channels left are narrow and the cost per player is high.
The license does not passport. It covers the Dutch market only, and every other member state needs its own.
Channelisation by spend has slid from about 51% at the end of 2024 to about 49% in the first half of 2025 and a projected 47% in 2026. Slightly more than half of Dutch gambling spend now goes to unlicensed operators, and you compete for high-value players against sites with no deposit limits and no tax drag.
On 12 June 2026 the cabinet proposed a near-total ban on online gambling advertising and bonuses, plus a cross-operator deposit limit behind an affordability test. That is a draft bill, not law, and it is unlikely to bite before 2027. It lands in the same window as the 1 October 2026 renewal wave and the open tax debate.
The trade-off is straightforward. If your model needs cheap acquisition or a low tax base, the Netherlands is the wrong first license. LiveScore Bet and Flutter-owned Tombola have both exited the market on commercial grounds. If you want a regulated European footprint that banks respect and you have the scale to absorb 39.75% on GGR, it is one of the strongest available.
Sources: Besluit ongerichte reclame kansspelen op afstand, which sets the 95% audience threshold for targeted online advertising; Kansspelautoriteit channelisation and market monitoring, 51% at the end of 2024, 49% in the first half of 2025 and a projected 47% in 2026; Dutch cabinet legislative proposal of 12 June 2026, a draft bill.
Why choose MGL for a Netherlands license
MGL knows where the KSA stops a Dutch file. A Netherlands application fails on the boring things: an entity in the wrong place, a funding trail that does not close, a policy set written for a different regulator. MGL fixes those points before you submit, and has filed enough Dutch applications to know which ones matter.
Company formation, compliance documentation, bank account and payment processing sit with MGL as one provider, so nothing waits on a handover between vendors.
Built for the 2026 rules. MGL drafts the exit plan, materiality document, Wwft risk analysis and segregated player funds into the file from the start, rather than bolting them on after a KSA question. MGL also arranges the EUR 50,000 security as a bank guarantee or surety bond, so it does not sit as trapped cash.
The MGL payment and banking network runs to more than 160 partners and over 1,000 methods, including the local rails Dutch players use.
MGL has obtained more than 300 licenses, and its own compliance team drafts the documentation rather than an outside vendor.
Tell us where you are: an idea, a live brand entering the Netherlands, or an existing licensee facing the 1 October 2026 renewal. MGL will map the KSA route for your setup and show you what it costs before you commit. Button: Book a free consultation. Routes to /contact, as does every other CTA on this page.
How does a Netherlands license compare with other EU options?
The Netherlands trades cost for credibility. Malta is cheaper to run and covers a broader commercial footprint; Curacao is cheaper still but carries no European market rights. A Dutch license buys the Dutch market and the trust that comes with the KSA name, at 39.75% of the gross gaming result.
| Feature | Netherlands (KSA) | Malta (MGA) | Curacao (CGA) |
|---|---|---|---|
| Regulator | Kansspelautoriteit | Malta Gaming Authority | Curacao Gaming Authority |
| License term | Up to 5 years | 10 years | Indefinite (definitive license) |
| Gaming tax | 39.75% of GGR (37.8% plus 1.95% levy) | 5% on revenue from Malta-resident players, rising to 15% for Type 1 from 1 October 2026 | 0% on gaming revenue |
| Annual cost to the regulator | 1.95% of GGR, no fixed annual fee | EUR 25,000 fixed for B2C Types 1 to 3, plus compliance contribution on worldwide GGR | EUR 47,450 for B2C |
| Application fee | EUR 61,300 | EUR 5,000 | EUR 4,592 plus EUR 150 per UBO |
| Time to obtain | 9 to 15 months | About 12 months | 3 to 6 months |
| Market access | Dutch market only, no EU passporting | EU-based license, widely accepted by banks and payment providers | Offshore, no European market rights |
| Key requirements | EU or EEA entity, EUR 50,000 financial security, CRUKS and control database, no minimum capital | Malta entity, EUR 100,000 minimum capital for B2C, approved key function holders | Curacao entity, local office, resident key person, server on the island |
Curacao is not an EU license. It is in the table because operators weigh it as the low-cost alternative, not because it is comparable on market access. Full detail on each route sits on our Malta gaming license page and our Curacao gaming license page. If you have not settled on a jurisdiction yet, start from our gambling license hub.
Dev: link Malta gaming license page to /license/malta, Curacao gaming license page to /license/curacao, and gambling license hub to /license. That hub anchor is the only place on this page where an unqualified head term is allowed.
FAQ
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Yes. Online casino games and sports betting have been legal since 1 October 2021, when the Wet kansspelen op afstand opened the market. You need a Kansspelautoriteit license to offer them to Dutch players.
Yes. Ownership can sit outside Europe, but the applicant itself must have its registered office, central administration or principal place of business in the EU or EEA. A Dutch entity is not required.
One. The Netherlands issues a single Koa license covering four categories: casino games against the house, casino games between players, sports betting, and horse and harness racing. There is no separate B2B or supplier license. Lotteries, Holland Casino and land-based venues fall outside the KOA.
A Koa license runs for a maximum of five years. Renewal is a full reassessment: player-protection and advertising policy, a fresh control database integration test, a Wwft risk analysis, an exit plan, and disclosure of any breaches over the past five years. The first licenses expire on 1 October 2026.
The exit plan filed with the application takes effect. You wind the offering down in an orderly way and settle outstanding player balances. The Policy Rules 2026 require the plan to cover six scenarios, including suspension, withdrawal and expiry without renewal.
The Kansspelautoriteit can impose fines, binding instructions and license revocation. It fined five licensed operators for duty-of-care breaches between October 2025 and June 2026, from EUR 500,000 against LeoVegas to EUR 4 million against Unibet.
Dutch gambling tax (kansspelbelasting) is 37.8% of the gross gaming result from 1 January 2026, up from 34.2% in 2025 and 30.5% in 2024. Add the 1.95% KSA levy and the gaming-specific load is 39.75% of GGR.
No. A Koa license covers the Dutch market only. The EU does not passport gambling licenses, so each member state you target needs its own local license.
Talk to us about the Netherlands