Which casino games and bets are subject to the tax in Belgium? The tax on gambling and betting covers all types of games and bets, i.e. all operations characterised by the fact that: the participants place a bet with the risk of loss; in the hope of gaining an advantage; in cash or in kind. The method of participation is not important. This is the definition of gambling in Belgium. The tax on games and bets affects both games of chance and games that are not games of chance.

How do I calculate the gaming tax?

As a general rule, the tax is equal to 15% of the gross amount of the wagers made. The gross amount of the sums wagered on games and bets corresponds to the amount of the sums or stakes without deduction of costs of any kind. Duties or fees payable for registration or participation in a game or bet shall be regarded as equivalent to those amounts or fees.