Do you need to declare your winnings to the tax authorities in 2026?

In Belgium, there are specific rules regarding tax on gambling winnings. It may seem complicated, but essentially it means that you can generally receive your winnings tax-free, provided you gamble through official channels.

This article explains it clearly, so you know what to expect. Whether you’re spending an evening at the casino, gambling online or trying your luck on your favourite sport, here are the basics.

A simple rule

Belgian legislation is based on a clear principle: winnings from games of chance are not taxable for individuals. Lotteries, sports betting, poker or online casinos… all these winnings are tax-exempt, provided they have been obtained within a legal framework. 

For the Federal Public Service Finance, winnings are considered to be the result of chance, and not income derived from a professional activity or regular employment. This distinction places Belgium in a very different position from that of some neighbouring countries, where winnings may be subject to tax.

Behind the exemption lies a well-structured tax system

Although players do not pay tax on their winnings, this does not mean that the sector is entirely exempt from taxation. In Belgium, the tax burden falls mainly on gaming operators. Casinos, online platforms and betting operators are subject to significant levies, particularly on their gross revenue.

This mechanism allows the state to collect tax revenue at source, whilst simplifying matters for players. Players thus receive winnings that are already net of tax. This approach also aims to enhance the appeal of the legal market, whilst maintaining strict control over gambling activities.

One exception: professional gambling

Whilst the general rule favours players, there is one notable exception: the case of poker played professionally.

Several criteria come into play: the frequency of games, the level of organisation and, above all, financial dependence on winnings. A player who makes a living from their poker performance will no longer be considered a mere amateur. In this case, their winnings are treated as miscellaneous income (often taxed at 33%) or taxable professional income.

In a case heard by the Ghent Court of First Instance in 2023, the tax authorities had sought to classify an online poker player’s winnings as taxable professional income, arguing that they constituted a gainful activity. The player contested this position, arguing that his winnings did not result from the provision of a service but solely from a mechanism specific to games of chance: the redistribution of other players’ stakes.

The court ruled in his favour on this point, noting that professional income presupposes a regular and organised activity going beyond the normal management of private assets, which had not been sufficiently demonstrated in this case. However, the judges considered that these winnings could still be taxed as miscellaneous income, as poker involves taking a financial risk comparable to a speculative transaction, particularly when the player devotes a significant amount of time to it.

Taxes on poker winnings therefore depend heavily on the player’s circumstances and the size of their winnings.

Winning is not taxable… spending may be

Whilst winnings are not taxed, how they are spent may give rise to tax liabilities.

Let’s take a concrete example. A player wins a substantial sum and decides to invest in property. It is not the winnings themselves that will be taxed, but the income generated by that investment, such as rental income. Similarly, putting this money into financial products, investing in shares or digital assets means you are subject to the standard tax rules applicable to such income.

The pitfall of illegal sites

In Belgium, only operators with an official licence offer a secure framework. Gambling on an unlicensed site exposes you to several risks: lack of protection in the event of a dispute, non-payment of winnings, or a lack of oversight over practices.

From a tax perspective, the situation can also become complicated. Winnings from illegal platforms do not benefit from the same tax exemption. The apparent appeal of these platforms may conceal significant legal and financial consequences.

Furthermore, Belgian banks regularly block large incoming transfers from offshore casinos on suspicion of money laundering, which results in a report being made to the CTIF (Financial Intelligence Unit). This makes gambling on an illegal platform riskier.

Do you need to declare your winnings in 2026?

If you gamble via legal operators in Belgium, your winnings are based on chance and you do not treat it as a professional activity, then you do not need to declare anything.

However, as soon as these conditions are no longer met (such as engaging in professional gambling, spending your winnings, or using illegal sites), the situation changes.

Advice for Belgian players

For those who gamble regularly, here are some practical tips:

• Gamble on recognised Belgian platforms
  This way, you can ensure that your winnings remain tax-free and that you stay within the law.
• Be careful with large winnings on foreign sites
  It may sometimes seem appealing to play on foreign sites, but these winnings may be subject to tax. If you are playing for significant sums, it is best to stay in Belgium.
• Keep gambling as a hobby
  Most players do not need to worry about tax, but if you are unsure whether you are considered a professional, it may be worth seeking advice from a tax adviser.

In 2026, Belgian players can look forward to a generally favourable tax regime. Winnings from games of chance remain tax-free, provided the rules of the game are followed.