KSA to Offer Partial Tax Refunds to Gambling Operators Impacted by COVID-19
Background on COVID-19 Impact and Tax Relief
Though the peak of the COVID-19 pandemic has passed, its financial repercussions are still being felt, especially in the gambling industry. Recognizing this, the Dutch gambling regulator, Kansspelautoriteit (KSA), has introduced measures allowing affected operators to apply for partial tax relief.
Partial Tax Refunds for Affected Operators
The KSA announced that following a ruling by the Netherlands’ Council of State, gambling operators who were forced to close during the pandemic may be eligible for tax refunds. This ruling was made after an appeal on July 23, 2025, which determined that taxes should not be imposed on operators during periods when they were not operational due to government-mandated closures in 2020.
As a result, the KSA will provide refunds including statutory interest for the applicable periods when operations were suspended. This refund policy extends not only to the initially affected operators but also to other land-based gambling companies that experienced closures between 2020 and 2021.
Operators wishing to apply for refunds must contact the KSA by November 14, 2025. They may request reimbursement for the years 2020, 2021, or both, depending on their closure timeline. Each refund application will be assessed individually by the KSA before approval.
KSA’s Latest Monitoring Report Highlights Industry Trends
Aside from the tax refund initiative, the KSA has also released its Fall 2025 monitoring report, which sheds light on current market conditions. The report indicates a troubling increase in unregulated gambling, while growth in the regulated market remains stagnant.
Although the number of customers using regulated channels has remained stable, the proportion of gambling funds passing through these channels has decreased from 51% to 49%. The KSA has expressed concern over this decline, emphasizing the need for continued efforts to improve channelization in the gambling sector.
