Netherlands Prediction Market Taxes

How Netherlands Taxes Prediction Markets

In Netherlands, prediction market gains are taxed at the applicable rate. Losses from non-EU-licensed platforms are generally not deductible.

Report through Belastingdienst. Filing deadline: May 1.

How to File

1. Log in to Mijn Belastingdienst with DigiD.
2. Report assets in Box 3 (savings and investments).
3. Enter your total asset value as of January 1 of the tax year.
4. Heffingvrij vermogen: €57,000 per person (€114,000 with fiscal partner).
5. Tax is based on a deemed return (forfaitair rendement), not actual gains.
6. File by May 1.

Filing deadline: May 1

How are prediction markets taxed in the Netherlands?

The Netherlands uses Box 3 taxation: you are taxed on a deemed return on your total assets, not on actual gains. The deemed return rate for 2025 is approximately 6.04%, taxed at 36%.

What is the heffingvrij vermogen?

A tax-free capital threshold of €57,000 per person (€114,000 with a fiscal partner). Assets below this amount are not subject to Box 3 tax.

Does my actual profit matter?

No. Dutch Box 3 tax is based on a deemed (fictional) return, regardless of whether you actually made or lost money. Your actual P&L is shown for reference only.

What asset value should I enter?

Enter the total value of your prediction market portfolio (including cash balances) as of January 1 of the tax year, in EUR.