All forms of legal gambling in Belgium are regulated by the Gambling Act of 1999, with major amendments effective from September 2024.
The minimum legal age for all gambling activities, including online and sports betting, is 21 years as of September 2024.
Gambling operators must obtain a license from the Belgian Gaming Commission, with separate licenses required for different types of gambling.
Online and land-based betting or casino games cannot be combined on one website or physical location under new regulations.
Strict advertising restrictions are in place, including a phased ban on betting company sponsorships for professional sports clubs by 2028.
There are significant limits on bonuses, gifts, and free games to enhance player protection and prevent excessive gambling.
Virtual betting on non-real events is excluded from the scope of legal gambling following a 2024 Council of State ruling.
Technical Compliance Assistance
Our specialists will help you understand technical compliance requirements for gambling operations
Legislation
Primary Legislation
The core legal framework governing gambling in Belgium is established by the Gambling Act of 7 May 1999 (Wet van 7 mei 1999 betreffende de kansspelen, de weddenschappen, de kansspelinrichtingen en de bescherming van de spelers). This act provides the fundamental definitions, legal boundaries, and general principles for all forms of games of chance, betting, and gambling establishments within Belgium. The Gambling Act sets out the types of gambling activities permitted, the rules for their operation, and the protections in place for players.
The Gambling Act of 7 May 1999 serves as the primary legislative instrument for regulating all games of chance, including land-based and online gambling.
The Act is regularly amended to reflect new developments and policy objectives, including recent changes such as the standardisation of the minimum gambling age at 21 for all games of chance and updated definitions about what constitutes a legal bet.
Implementation and further detail are provided through Royal Decrees, which specify operational requirements and adapt the Act’s provisions to evolving market and technological realities.
Additional relevant legislation includes anti-money laundering laws, which apply to gambling operators and set out obligations for player identification and monitoring of transactions.
Regulatory Authority
The principal regulatory body overseeing gambling in Belgium is the Belgian Gaming Commission (Commission des Jeux de Hasard / Kansspelcommissie). This independent public authority is responsible for the supervision, enforcement, and regulation of all gambling activities covered by the Gambling Act.
Supervises compliance with the Gambling Act and associated Royal Decrees.
Issues binding regulations and guidance for the sector.
Monitors operators and enforces player protection measures.
Acts as the main point of contact for consumer complaints and regulatory breaches.
Coordinates with other authorities on matters such as anti-money laundering and criminal investigations related to gambling.
License Types
Types of Gambling Licenses in Belgium
Casino License (A License): Required for operating land-based casinos. Each license is linked to a specific physical location, and the number of such licenses is strictly limited by law.
Arcade License (B License): For operating gaming arcades offering automatic games of chance (e.g., slot machines). These, too, are capped in number and location.
Betting License (F1, F2, F1+, F2+ Licenses):
F1: For organizing betting activities (e.g., sports betting operators).
F2: For retail betting shops accepting bets from the public.
F1+ and F2+: For online betting, but only available to holders of the corresponding offline F1 or F2 license.
Lottery License (L License): For organizing lotteries, generally under the monopoly of the National Lottery, with very limited exceptions.
Online Gaming License (A+, B+, F1+, F2+ Licenses): For offering online casino, arcade, or betting services. These licenses are only available to existing holders of the equivalent land-based licenses (A, B, F1, F2).
Application Process
Licenses are issued by the Belgian Gaming Commission, which is the sole competent authority for all gambling licensing.
Applicants must submit a detailed application including information on corporate structure, beneficial ownership, technical systems, responsible gambling measures, and financial stability.
Background checks are conducted on key personnel and shareholders to ensure integrity and suitability.
For online licenses, the applicant must already hold the corresponding land-based license and demonstrate technical capacity to operate online gambling in compliance with Belgian law.
Physical presence in Belgium is generally required for land-based operations, and servers for online gambling must also be located in Belgium.
The Commission may request additional documentation or clarifications during the review process.
Duration and Renewal Conditions
Casino (A) and Arcade (B) licenses are typically granted for 15 years.
Betting (F1, F2) licenses are usually valid for 9 years.
Online licenses (A+, B+, F1+, F2+) have the same validity as their corresponding offline licenses.
Renewal is possible upon application, provided the operator continues to meet all regulatory requirements and has not committed serious breaches.
The Gaming Commission may revoke or suspend a license for violations of the law or license conditions.
Licensing Costs and Financial Requirements
License Type
Application Fee
Annual Fee
Financial Guarantees
Casino (A)
Approx. €250,000
Approx. €90,000
Bank guarantee required (amount set by regulator)
Arcade (B)
Approx. €75,000
Approx. €20,000
Bank guarantee required
Betting Organizer (F1)
Approx. €60,000
Approx. €17,000
Bank guarantee required
Betting Shop (F2)
Approx. €2,000
Approx. €2,000
Bank guarantee required
Online Licenses (A+, B+, F1+, F2+)
Included with offline license
Additional annual fee (varies by type)
Bank guarantee required
Exact fees and guarantees are set by Royal Decree and may be updated periodically.
Key Requirements for Obtaining and Maintaining a License
Applicants must demonstrate financial stability and provide the required bank guarantees.
Operators must implement robust player protection measures, including identity verification, exclusion systems, and responsible gambling tools.
Technical systems must comply with strict security and fairness standards, and are subject to regular audits.
Key personnel and shareholders must pass integrity and suitability checks.
For online gambling, the operator must maintain a physical presence in Belgium and host their servers within the country.
Operators must comply with ongoing reporting, anti-money laundering, and advertising regulations.
Failure to comply with license conditions can result in suspension, revocation, or financial penalties.
Gambling Tax
Tax Rates for Gambling Operators in Belgium
Type of Gambling Operation
Region
Tax Rate
Tax Base
Land-based Casino Games
Flemish Region
33% on GGR up to EUR 865,000;
44% on GGR above EUR 865,000
Gross Gaming Revenue (GGR)
Roulette without zero
All Regions
2.75% on gambler's winnings
Player Winnings
Bets (Horse, Dog, Sports) – Events in Belgium/EEA
Flemish & Brussels-Capital Regions
15% on actual realised gross margin
Gross Margin (stakes minus payouts)
Bets (Horse, Dog, Sports) – Events outside EEA
Flemish & Brussels-Capital Regions
15% on gross amount of stakes
Total Stakes
Bets (All)
Walloon Region
11% on actual realised gross margin
Gross Margin (stakes minus payouts)
Online Games of Chance & Bets
All Regions
11% on actual realised gross margin
Gross Margin (stakes minus payouts)
Basis for Taxation
Most gambling taxes for operators are based on Gross Gaming Revenue (GGR) or the actual gross margin (stakes minus distributed profits).
Roulette without zero is taxed on the player’s winnings.
For certain bets (especially those outside the EEA), the tax base is the total amount of stakes received.
Tax Reporting and Payment Requirements
Operators are required to calculate and report gambling taxes based on the applicable tax base (GGR, gross margin, or stakes) for each type of operation and region.
Payments are typically made to the regional tax authorities, as gambling taxation is a regional competence in Belgium.
Reporting frequency and payment deadlines are set by regional regulations and must be strictly adhered to by licensed operators.
Operators must maintain detailed records of stakes, payouts, and GGR to support their tax declarations.
Tax Incentives, Exemptions, and Special Provisions
Permitted lotteries are explicitly excluded from betting and gaming tax.
Offline and online games of chance, bets, and lotteries are exempt from VAT, subject to conditions and limitations specified by Royal Decree.
No specific tax incentives for gambling operators are noted in the current framework.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participation in all forms of gambling in Belgium is 21 years. This standard applies to casinos, betting, and automatic games of chance, both land-based and online. Operators are required to verify the age and identity of all players before allowing access to gambling services. Identification checks are mandatory, especially for significant financial transactions, to comply with anti-money laundering and player protection regulations.
Prohibited Activities and Game Restrictions
Virtual betting is prohibited: Only bets on real, uncertain events are permitted; bets on virtual events do not qualify as legal gambling activities.
Certain types of games and betting activities may be expressly forbidden by the Belgian Gaming Commission, particularly those deemed to pose elevated risks to players or public order.
Operators must adhere to strict game approval processes, and unlicensed or unauthorized games of chance are not permitted.
Advertising and Marketing Limitations
Since January 1, 2025, there are stringent restrictions on gambling advertising, including severe limitations on the ability of betting companies to sponsor sports clubs.
From 2028, a complete ban on gambling sponsorships for professional sports clubs will be enforced.
Advertising must not target minors or vulnerable individuals and must avoid misleading or aggressive messaging.
All marketing communications must include clear responsible gambling messages and information about support resources.
Operators are prohibited from offering bonuses or incentives that could encourage excessive or irresponsible gambling behavior.
Responsible Gambling and Player Protection Measures
Mandatory self-exclusion options are provided, allowing players to voluntarily ban themselves from gambling venues and online platforms.
Operators must implement tools for players to set deposit, loss, and time limits to control their gambling behavior.
Information about the risks of gambling and available support services must be prominently displayed on all gambling platforms and in physical venues.
Operators are required to monitor player behavior for signs of problem gambling and intervene when necessary, including by providing information or restricting access.
Strict anti-money laundering measures are in place, including identification and verification for significant transactions and monitoring of suspicious activities.
Geographic and Location Restrictions
Land-based gambling venues, such as casinos and betting shops, are subject to location restrictions and must not be situated near schools or other sensitive areas.
Access to gambling premises is strictly controlled, with on-site identification checks to prevent underage entry and to enforce self-exclusion lists.
Gambling Regulatory Consultation
Get expert advice on gambling regulations and operational requirements
Timeline
Year/Date
Event
1999 (7 May)
Belgium adopts the Gambling Act, establishing the first comprehensive legal framework for games of chance, including licensing and regulatory oversight.
2010 (10 January)
Major amendments to the Gambling Act introduce regulation of online gambling, allowing licensed operators to offer online betting and gaming services.
2024 (18 February)
A new law is adopted, significantly amending the 1999 Gambling Act. Key changes include the standardisation of the minimum legal age to 21 for all forms of gambling. The law comes into force on 1 September 2024.
2024 (12 August)
Royal Decree implements the new minimum age requirements and updates several related decrees to align with the amended law.
2024 (7 October)
The Belgian Council of State issues a ruling clarifying that the Gambling Act does not apply to virtual betting, specifying that only bets on real events fall within the scope of the law.
2025 (1 January)
Stringent restrictions on gambling advertising take effect, including severe limitations on betting company sponsorships of sports clubs.
2028
A complete ban on gambling sponsorships for professional sports clubs is scheduled to be enforced.
Requirements
Software Certification and Technical Standards
All gambling software used by operators must be certified by an independent, accredited testing laboratory to ensure fairness, randomness, and compliance with Belgian technical standards.
Games must use certified Random Number Generators (RNGs) and undergo regular integrity checks.
Technical systems must be capable of providing detailed logging and audit trails for all transactions and gaming activities.
Operators must ensure that any updates or changes to the gaming software are also certified before deployment.
Platforms must guarantee high system availability, robust security against unauthorized access, and effective disaster recovery mechanisms.
Data Protection, Privacy Measures, and Server Location
Operators are required to comply with the General Data Protection Regulation (GDPR) and Belgian data protection laws, ensuring the confidentiality and integrity of player data.
Personal and financial data must be encrypted in transit and at rest using industry-standard cryptographic protocols.
Operators must implement strict access controls, regular security audits, and data minimization practices.
Gaming servers hosting player data and core operations must be physically located within Belgium or another EU/EEA country, subject to approval by the Belgian Gaming Commission.
Operators must have clear policies for data retention, deletion, and breach notification in line with regulatory requirements.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must conduct thorough KYC checks to verify the identity and age (minimum 21 years) of all players before allowing them to gamble or withdraw funds.
Enhanced due diligence is required for transactions or withdrawals of €2,000 or more, including identification and verification of beneficial owners.
Operators must monitor player activity for suspicious transactions and report any unusual or potentially illicit activity to the Belgian Financial Intelligence Processing Unit.
Strict limits are imposed on cash transactions: no cash payments or gifts exceeding €3,000 are allowed.
Operators must maintain ongoing monitoring and periodic review of player accounts to detect and prevent money laundering and terrorist financing.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators must maintain comprehensive and accurate records of all gaming transactions, player activity, and financial operations for a minimum period as specified by the Belgian Gaming Commission.
Regular financial reporting to the regulator is required, including detailed breakdowns of bets, winnings, player balances, and operational revenues.
Operators are subject to periodic independent audits to verify compliance with financial and technical standards.
All records must be readily accessible to the regulator and law enforcement authorities upon request.
Systems must be capable of generating detailed reports and exporting data in formats prescribed by the regulator.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must implement robust player protection tools, including self-exclusion mechanisms and deposit, loss, and time limits that can be set by players.
Systems must provide real-time monitoring to detect risky gambling behavior and trigger automated interventions or notifications as required.
Players must have access to clear information about their gambling history, current limits, and available responsible gambling resources at all times.
Responsible gambling features must be integrated at the platform level and function seamlessly across all devices and channels.
Operators must ensure that all responsible gambling tools are fully functional, tested, and compliant with the Belgian Gaming Commission’s technical requirements before launch.
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
