Tax questions in the Netherlands

Do anonymous betting sites create tax obligations in the Netherlands?

Yes. Winnings from anonymous betting sites are taxable in the Netherlands, but most players will never pay tax on them directly. Since October 2021, the Dutch gambling tax applies only to operators, not to players. This means your anonym bet winnings are not taxed as income, regardless of whether the platform asks for KYC or lets you enter through a Web3 wallet.

How Dutch gambling tax works for players

The Netherlands taxes gambling at the operator level. Licensed and unlicensed operators alike are subject to a gambling tax on gross gaming revenue, while individual bettors do not report winnings on their income tax return.

This applies equally to traditional bookmakers and to anonymous betting sites. Whether a platform requires level 2 verification before any withdrawal, as Stake does, or offers anonymous entry via Web3 wallets, as Dexsport does, the player's tax position in the Netherlands remains the same: winnings are not personal income.

There is no distinction in Dutch tax law between a bet placed on a crypto bookmaker and one placed with a land-based operator. The location of the operator's licence also does not change the tax treatment for the player. Stake holds a Curacao Gaming Authority licence under OGL/2024/1451/0918 through Medium Rare N.V., while Dexsport operates under an Anjouan licence through Dexapp LTD. Neither licence creates a Dutch tax event for the person placing the bet.

What the operator's KYC policy does not change

Some players assume that anonymous betting sites with no KYC requirements are treated differently by the Dutch tax authority. They are not. KYC is an operator-side identity check, not a tax trigger. A platform that asks for level 2 verification before any withdrawal and a platform with anonymous entry via Web3 wallets are in the same position from the player's tax perspective.

The practical difference is documentation, not taxation. If the Belastingdienst ever asks about the source of funds in your bank account, you will need to show where the money came from. A no KYC betting platform gives you no account statements, no transaction history tied to your identity, and no official confirmation of winnings. That makes answering such questions harder, but it does not change whether tax is owed.

When a Dutch player might still owe tax

There are two narrow situations where gambling activity can create a personal tax obligation in the Netherlands.

The first is professional gambling. If the Belastingdienst determines that you are running a betting operation as a business — for example, using systematic strategies, relying on the income for living expenses, or treating it as a full-time activity — winnings can be taxed as business income. This threshold is not defined by the amount won. It depends on how the activity is organised.

The second is wealth tax. Dutch residents pay tax on the value of their assets in box 3, not on the income those assets generate. Crypto held on an anonymous betting site counts as an asset. If you keep balances on a platform that supports 85+ coins across 20+ blockchains, those balances are part of your box 3 calculation on 1 January each year. Withdrawing them to a Dutch bank account does not create the obligation; holding them as crypto does.

What to keep records of

Even though winnings are not taxed as income, a Dutch player should keep basic records of deposits and withdrawals from anonymous betting sites. This is not about filing a gambling tax return. It is about explaining money movements if a bank or the Belastingdienst asks.

For platforms with partial KYC, where checks are applied only when required, you may be able to download some transaction history. For no KYC betting platforms with anonymous Web3 wallet entry, you will need to keep your own records from the blockchain or from your wallet software. Withdrawal times vary by operator: Stake lists 0–2 days after approval, while Thunderpick advertises instant withdrawals. Neither timing affects your tax position, but it affects how quickly you can move assets into a form you can document.

The key point for Dutch residents is simple: the tax treatment of gambling winnings does not depend on whether the site is anonymous, licensed in Curacao or Anjouan, or built around crypto. It depends on whether you are a casual player or operating as a professional, and on whether you hold crypto balances that fall into box 3.

Things people ask us

Do I have to pay Dutch income tax on winnings from an anonymous betting site?

No. Since October 2021, the Dutch gambling tax applies only to operators, not to players, so winnings from anonymous betting sites are not taxed as personal income, regardless of whether the platform asks for KYC or lets you enter through a Web3 wallet.

Does a no-KYC betting site change how the Belastingdienst treats my winnings?

No. KYC is an operator-side identity check, not a tax trigger, so a platform with anonymous Web3 wallet entry and one that requires level 2 verification before withdrawal are in the same position from a Dutch player's tax perspective.

When could gambling winnings become taxable for a Dutch resident?

If the Belastingdienst determines that you are running a betting operation as a business — for example, using systematic strategies, relying on the income for living expenses, or treating it as a full-time activity — winnings can be taxed as business income.

Do crypto balances held on an anonymous betting site affect my Dutch tax return?

Yes. Dutch residents pay tax on the value of their assets in box 3, and crypto held on an anonymous betting site counts as an asset, so those balances are part of your box 3 calculation on 1 January each year.

What records should a Dutch player keep from anonymous betting sites?

Keep basic records of deposits and withdrawals to explain money movements if a bank or the Belastingdienst asks, because a no-KYC platform gives you no account statements or transaction history tied to your identity.