The partial refund gambling levy is back on the agenda after a Council of State ruling earlier this year. The decision confirmed that operators forced to close during the pandemic were not required to pay gambling levies for those periods. The Netherlands Gambling Authority (Ksa) has now opened the door for others to claim a similar refund.

• Dutch gambling companies that were forced to close during the Covid lockdowns can now get some of their money back. The Netherlands Gambling Authority (Ksa) is offering a partial refund gambling levy for the months operators could not open in 2020 and 2021. The decision follows a court ruling that said the Ksa should not have charged the levy while venues were closed.
• The case began with one arcade operator who went to court over the 2020 gambling levy. In July 2025, the Council of State ruled that the operator was right. The Ksa had to return the money because the business was not allowed to open during that time.
• After that ruling, the Ksa decided to apply the same rule to all affected operators. Any company running slot machines or table games that had to close during Covid can now ask for a refund. The regulator said the pandemic was an “exceptional situation” and needed a fair solution.
• The refund only covers the exact periods when venues were forced to shut down. The Ksa will also pay legal interest from the date the levy was paid until the date it is refunded. This means operators will receive a bit extra for the waiting time.
• Companies that want the partial refund gambling levy must send their request before 14 November 2025. Only the years 2020 and 2021 are included. The Ksa will check each application carefully before deciding whether to pay.
• The authority warned that a refund could affect other financial matters. It might have an impact on past Covid support payments or taxes. “We ask operators to look at their own situation before applying,” the Ksa said.

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