The Dutch gambling market is facing rising pressure. Increased gambling tax rates, restrictions on advertising, and upcoming changes to licensing rules are reshaping the industry. According to the KSA regulator, these measures are designed to protect players and strengthen compliance, but they are also cutting into operator margins and projected revenue.
Gambling Tax and Revenue Drop
In January 2025, the Dutch government raised the gambling tax from 30.5% to 34.2% of GGR (Gross Gaming Revenue), with a further increase to 37.8% planned for 1 January 2026.
Instead of the expected rise in revenue, the market now faces a revenue drop of about €40 million in 2025 compared with earlier forecasts of a €100 million gain.
Several restrictive measures are contributing to the decline: advertising restrictions (including bans on untargeted advertising and sports sponsorships), stricter deposit limits and a growing tax burden.
New Licensing Rules from 2026
From 1st January 2026, the licensing rules will become more demanding. The KSA regulator published the changes on 2nd September 2025. All operators seeking a licence — and those renewing their five-year licences (issued in 2021, expiring 1 October 2026) — must provide a comprehensive exit plan explaining how they will wind down operations if their licence is revoked or not renewed.
Additional rules include:
- Risk analysis under the Dutch Anti-Money Laundering and Anti-Terrorist Financing Act (WWFT).
- Fresh evaluation of player protection, advertising policy, and continuous monitoring of compliance breaches over the previous licensing term.
Market Impact of the Regulatory Changes in the Dutch Gambling Market
For operators, these changes mean significantly higher compliance costs, tighter regulation, and potentially shrinking margins. Many report that legal operators are losing customers to illegal or unlicensed channels because the stricter rules make it harder to compete.
The government risks failing to reach its tax revenue targets. Originally projected at an additional €200 million annually from the tax hikes between 2025-2028, early data suggests that revenue will fall short.
Consumers may benefit from stronger protections (e.g. exit plans, better oversight, duty of care), but also face fewer promotional offers, stricter deposit limits, and possibly less choice in operators if some exit the market.
Why the Gambling Tax and Licensing Rules Are Changing
The driving forces are multiple: pressure to strengthen consumer protection, fight money laundering, reduce aggressive or untargeted marketing while ensuring that online Dutch gambling remains in a regulated, stable framework. The government aims to balance revenue generation with legal and ethical obligations.
Reports (for example by Atlas Research) warned that the raising tax could push operators out of the market and increase the illegal gambling sector, especially among high-value players who can more easily bypass deposit limits.
How Can Chevron Group Help You Understand the Regulatory Changes in the Dutch Gambling Industry?
It is crucial for all parties involved in the Dutch gambling market to stay informed about the latest gambling tax updates and licensing rules from the KSA regulator. Chevron Group is closely monitoring these regulatory changes and their potential impact on operators and investors. Contact our experts Nikolas Lotz (<nikolas@chevron.group>), Thees Buschmann (<thees@chevron.group>
) and Sander Hoogendoorn (<sander@chevron.group>) today to understand how these updates may affect your operations and to keep your business compliant within the Dutch gambling industry. Follow us on LinkedIn for more industry related news and visit our website to learn more about our services.
Quelle: Chevron Consultants