This is how gambling tax works in Belgium: Flemish, Walloon and Brussels framework explained
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24 Feb 2026 •
Reading time: 7 minutes
Anyone offering gambling in Belgium is entering a tightly regulated sector. Much attention goes to licences and inspections by the Gaming Commission. But at least as important is the tax side of things. Gaming and betting taxes are not an afterthought.
It is a structural part of the legal framework in which providers and gambling operators operate. And that tax is not regulated federally, but by region.
Specifically, this means that Flanders, Wallonia and Brussels each have their own approach. For operators operating in several regions, this requires a well-thought-out administration and a keen eye for differences.
Gambling tax is a regional competence
The Gaming Commission monitors compliance with the Gambling Act. It grants licences, monitors in the field and can impose sanctions. But it does not collect taxes on gambling. That power lies with the regions.
That distinction is crucial. A provider can be perfectly in order with its licence and still face tax problems if it does not submit its returns correctly or on time. Supervision and taxation are two separate tracks that run independently of each other but carry equal weight in practice.
The gaming and betting tax applies to those who organise bets or offer games of chance within a given region. There is also a tax on automatic entertainment devices in each region. These include gaming machines that fall within the scope of the regulations.
Flanders: clear procedures and separate levy on devices
In the Flemish Region, providers pay tax on games and betting. There is also a separate tax on automatic recreation devices. Both fall under the jurisdiction of the Flemish tax administration.
For gambling operators, this means that they must correctly declare their activities through the procedures provided for that purpose. The Flemish administration determines how and when declarations must be made. Deadlines are binding. Those who file late or make mistakes in the declaration risk additional costs or administrative penalties.
The tax on automatic game machines is a separate category. The number of devices, their location and use may determine the tax due. Providers must therefore not only register their bets correctly, but also keep their devices in order administratively.
For operators offering both physical devices and betting, these obligations run in parallel. A mistake in one part can have financial consequences, regardless of any sanctions from the Gaming Commission.
| Type of game or bet | Taxable base | Taxable base brackets | Rate |
| Casino games | Daily turnover (collection at opening – collection at closing + bets – distributed winnings) | €0,01 – €865.000 | 33% |
| More than €865,000 | 44% | ||
| Automatic game machines in casino | Proceeds (stakes minus distributed winnings) | €0,01 – €1.200.000 | 20% |
| €1.200.000,01 – €2.450.000 | 25% | ||
| €2.450.000,01 – €3.700.000 | 30% | ||
| €3.700.000,01 – €6.150.000 | 35% | ||
| €6.150.000,01 – €8.650.000 | 40% | ||
| €8.650.000,01 – €12.350.000 | 45% | ||
| More than €12.350.000 | 50% | ||
| Online gaming and betting | Proceeds (stakes minus distributed winnings) | Uniform rate | 11% |
| Media play (radio, TV, newspaper, magazine) | Amount of sums or entry fees | Uniform rate | 15% |
| Horse races, dog races, sports events | Proceeds (stakes minus distributed winnings) | Uniform rate | 15% |
| Other games and bets | Proceeds (stakes minus distributed winnings) | Uniform rate | 15% |
Wallonia: similar structure, own rules
The Walloon Region also has a tax on games and betting and a tax on automatic recreational devices. The basic structure is similar to that in Flanders, but the concrete procedures differ.
The Walloon government itself regulates how declarations and payments should be made. This means that forms, deadlines and administrative follow-up are not automatically identical to those in Flanders. For providers operating in both regions, one standard procedure is therefore not enough.
Those who have branches in both Antwerp and Liège, for example, must follow the correct tax route for each region. The responsibility lies with the operator itself to organise this correctly.
In this context, tax compliance requires more than general accounting. It requires regional knowledge and a clear internal structure.
| Category | Taxable base | Rate |
| Betting (horse, dog racing and sporting events) | Actual gross margin (wagers minus distributed winnings) | 15% |
| Baccara chemin de fer | Bankers’ profit | 4,80% |
| Roulette without zero | Players’ winnings | 2,75% |
| Automatic devices (casino) | Gross gaming profit €0,01 – €1.200.000 | 20% |
| €1.200.001 – €2.450.000 | 25% | |
| €2.450.001 – €3.700.000 | 30% | |
| €3.700.001 – €6.150.000 | 35% | |
| €6.150.001 – €8.650.000 | 40% | |
| €8.650.001 – €12.350.000 | 45% | |
| €12.350.001 and more | 50% | |
| Other casino games | Gross gaming profit up to €1.360.000 | 33% |
| From €1.360.000,01 | 44% | |
| Online betting in Wallonia (information society) | Actual gross margin | 11% |
| Other games and betting | Gross sums wagered | 11% |
(source: https://www.wallonie.be/fr/demarches/declarer-et-payer-la-taxe-sur-les-jeux-et-paris-en-wallonie )
Brussels: regional tax, federal collection
In the Brussels-Capital Region, there is also a tax on games and betting and on automatic recreation devices. The competence is regional, but collection and recovery are still done through the FPS Finance for the time being.
This creates a different administrative route than in Flanders and Wallonia. For providers and gambling operators, this means that they will have to deal with a federal administration in Brussels for a regional tax.
That situation requires attention. Those operating in multiple regions not only have to deal with different rules, but sometimes also with different administrative counters.µ
| Nature of games or bets | Rate |
Multiple regions, multiple commitments
The reality of the Belgian gaming sector is that many providers are not confined to a single region. Online betting, physical outlets and gaming machines may be spread across several regions.
That means tax obligations accumulate. An operator may be subject to Flemish, Walloon and Brussels tax rules at the same time. Filing in one region does not replace filing in another.
Correct internal administration is therefore essential. Each activity must be correctly allocated to the right region. Errors in allocation can lead to additional levies or additional controls.
For large gambling operators, this is often a matter of specialised accounting. For smaller operators, it can mean an additional administrative burden. But the obligation remains the same.
Tax obligations are separate from supervision
Apart from the tax side, supervision by the Gaming Commission remains. The GC monitors compliance with the Gambling Act and can take action in case of violations. This is done through a control cell consisting of officers with the status of Judicial Police Officers and liaison officers from the Federal Judicial Police.
They carry out checks in licensed gambling establishments, but also in illegal gambling tents or private homes. Among other things, they look for illegal gambling sites, prohibited betting and unauthorised automated gaming devices.
When a licence holder violates the Gambling Act, the GC can impose an administrative sanction. This could be a warning, a temporary suspension of machines or even revocation of the licence.
Moreover, the Gambling Act is a criminal law. This means that some offences can also be prosecuted under criminal law. The GC then draws up an official report that is delivered to the public prosecutor’s office. The public prosecutor decides whether to prosecute.
If the public prosecutor decides not to prosecute, the GC itself can impose administrative fines. Players may also be charged in certain cases.
All this is separate from tax obligations. A provider can operate correctly for tax purposes and still risk a penalty for violating the Gambling Act. Conversely, someone can be in line with their licence but face tax problems.
Money laundering control as an additional concern
Besides supervision and taxation, the fight against money laundering also plays a role. Gambling can be misused to launder black money. Therefore, the Gaming Commission has a supervisory function under the Money Laundering Act of 18 September 2017.
Providers and gambling operators must have their internal procedures in place to detect and report suspicious transactions. Cooperation with the Financial Information Processing Unit is part of that wider supervision.
This is also separate from the regional tax, but part of the same regulatory landscape in which operators move.
Administrative discipline is crucial
Anyone operating in the Belgian gaming sector must therefore be vigilant on three fronts simultaneously. First, there is the licence and supervision by the Gaming Commission. Second, there are potential criminal consequences in case of serious infringements. Third, there are the regional tax obligations.
For providers and gambling operators, this means that compliance is not a formality. It is a standing order. Each region has its own tax procedures. The GC operates its own supervisory framework. Justice can intervene in serious violations.
Those who underestimate this run risks beyond a simple administrative error.
The bottom line for providers and gambling operators
Gambling tax in Belgium is not a uniform system. It is regulated by region and collected by region according to its own procedures. Flanders, Wallonia and Brussels each take their own approach, focusing on games and betting as well as automatic devices.
At the same time, supervision by the Gaming Commission remains a separate reality, with checks, sanctions and possible fines. Tax obligations do not replace that supervision, and vice versa.
For providers and gambling operators, it comes down to one clear task: know the rules per region, organise your administration correctly and make sure that both licences, taxation and internal control are in order. In Belgium, offering gambling is not an optional activity, but a regulated business in which compliance is key.