Dutch regulator to grant partial gambling tax refunds for Covid-19 lockdowns
The Council of State has ruled that the KSA was not allowed to impose a gambling tax on a machine operator during lockdown.
The Netherlands.- The Dutch gambling regulator Kansspelautoriteit (KSA) has confirmed that it will grant a partial tax refund to land-based gambling operators who were affected by Covid-19 lockdowns. The move comes after the Council of State ruled that the regulator was not permitted to impose a gambling tax on a gaming machine operator for a period in 2020 when it was forced to close due to the coronavirus pandemic.
The KSA has recognised that other operators affected by the forced closures may also be eligible to reclaim part of the gambling tax for gaming machines and table games for 2020 and/or 2021.
The Council of State ruled on appeal in July that when determining the 2020 gambling tax, the KSA should have taken into account the forced closure of the operator’s gaming locations due to the coronavirus pandemic. It said that the unnamed operator who brought the challenge should have been exempt from paying gambling tax on the days when it was not allowed to be open. This ruling meant that the operator is due a refund of the gambling tax for periods in which it was forced to close.
Covid-19 lockdowns in the Netherlands were imposed several times throughout 2020 and 2021, and countermeasures continued up until February 2022. Holland Casino’s land-based venues were closed for 168 days in 2021 due to pandemic countermeasures and faced further restrictions through the rest of the year.
The KSA said in a statement: “The coronavirus period was an exceptional situation. Therefore, the KSA has decided that other providers of slot machines and table games may also be able to reclaim their gambling tax for the periods in 2020 and 2021 when they were forced to close their doors.
“In practice, this means a partial refund of the levies, based on the periods during which the sector was forced to close due to the coronavirus pandemic. This refund also includes statutory interest from the permit holder’s payment date to the levies’ repayment date.”
Anyone wishing to claim a partial refund of the gambling tax can contact the KSA until November 14, 2025. Providers only need to submit a refund request for 2020 and/or 2021.
The adjustment will automatically be included when determining the final gambling tax for 2022. The KSA said it will review all incoming requests for accuracy and assess on a case-by-case basis whether to grant the refund. The KSA cautioned that a gambling tax refund may have consequences for, for example, previously received Covid-19 support or taxes payable. It is the provider’s own responsibility to determine whether a refund request is worthwhile, the regulator stressed.
Dutch gambling market developments
The KSA has reported that gross gaming revenue (GGR) from regulated online gambling in the Netherlands fell by 16 per cent year-on-year in the first half of 2025. The regulator’s Autumn Market Report say revenue was around €600m.
While there was a modest rise in the number of player accounts from 1.18m in H2 2024 to 1.29m by the end of June, the average expenditure per player fell. This was attributed to tighter deposit restrictions introduced in the second half of 2024. The KSA noted that average monthly player losses dropped from €146 at the end of 2024 to €119.
Meanwhile, The Netherlands has a new gambling minister. Arno Rutte is the new secretary of state for legal protection, stepping into the role vacated by Teun Struycken in August. Writing to the House of Representatives, Rutte has said he will base any new gambling reforms on research.
