Market Overview

Belgium gambling regulation, licensing and taxation

Regulatory status
Regulated
Primary regulator
Belgian Gaming Commission (BGC)
Minimum player age
21
Information as at

Product status

  • Land-based casino: Permitted with a licence
  • Slots / gaming halls: Permitted with a licence
  • Poker: Permitted with a licence
  • Bingo: Permitted with a licence
  • Online casino: Permitted with a licence
  • Lottery: Permitted with a licence

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1. Market overview

Where the market sits, who runs it and under what law.

Belgium operates under a strictly regulated gambling environment overseen by the Belgian Gaming Commission (BGC). Casinos are legally classified as "Class I" establishments, requiring a specific Class A license to operate.

1. Regulatory Framework

The legal landscape for Belgian gambling is governed by several key pieces of legislation and royal decrees:

  • Gambling Law: The primary legislation is the Gambling Law of May 7, 1999. This is complemented by the National Lottery Law of April 19, 2002.

  • Anti-Money Laundering (AML): Operators must adhere to the Anti-Money Laundering Law of September 18, 2017, which aligns with EU standards to prevent financial crimes.

  • Data Protection: Privacy is governed by the General Data Protection Regulation (GDPR) and the Data Protection Law of July 30, 2018.

  • Advertising: Marketing is strictly controlled by the Code of Economic Law (2013), the Royal Decree of October 25, 2018, and the Royal Decree of February 27, 2023, which introduced significant new restrictions on gambling advertisements.

2. Licensing and Market Entry

Under the Belgian Gambling Law, the market is highly restricted to prevent over-proliferation.

  • Quota Limits: The number of Class A licenses is legally capped at nine.

  • Geographic Distribution: These nine licenses are distributed across the country’s three regions:

    • Flanders (4): Blankenberge, Knokke, Middelkerke, and Ostend.

    • Wallonia (4): Chaudfontaine, Dinant, Namur, and Spa.

    • Brussels-Capital (1): One central casino.

  • Availability: Currently, all nine licenses are issued. The BGC is not accepting new applications until a current license expires or is revoked.

  • Validity: A Class A license is granted for a renewable period of 15 years.

Financial Requirements

  • Guarantee Fee: Applicants must pay a deposit/guarantee of $250,000 before obtaining a Class A license.

  • Annual Fee: Operators pay an annual fee for the BGC's operational costs. As of 2024, this fee is set at $22,085.

3. Permitted Games and Player Credit

Casinos are authorized to offer both table games and automatic (slot) machines.

  1. Table Games: Includes Baccarat, Big Wheel, Blackjack, Poker, Chemin de Fer, Craps, Punto Banco, Roulette, Sic Bo, and Bingo.

  2. Poker: Strictly limited to licensed land-based and online casinos (with exceptions for low-stake private card games).

  3. Credit Restrictions: Under Article 58, it is prohibited to allow players any form of loan or credit for the purpose of paying for a stake or a loss. The use of standard debit and credit cards is permitted.

Minimum Age: As of September 1, 2024, the minimum age for all forms of gambling in Belgium, including land-based and online casinos, has been increased to 21 years.

4. Regional Taxation Framework

Casino taxes in Belgium are set at a regional level:

Region Tax Category Rate / Structure
Flanders General Casino Games 33% on daily revenue below €865k; 44% above that.
Wallonia Slot Machines Between 20% and 50% of GGR.
  Other Games 33% on GGR up to €1.36m; 44% above that.
Brussels Wagers 15% of the gross amount of all sums wagered.
  Card/Dice/Domino 11% of actual gross margin.
  Other Games 33% on GGR up to €1.36m; 44% above that.

Taxation of Winnings: Players' winnings are generally tax-exempt, unless the player is participating in a professional capacity (e.g., professional poker players).

5. Relevant Authorities and Contacts

Gambling Regulator

Belgian Gaming Commission (BGC)

  • Tel: (+32) 02 504 00 40

  • Email: info@gamingcommission.be (link to contact form)

AML Regulators

Belgian Gaming Commission (BGC)

  • Tel: (+32) 02 504 00 40

  • Email: info@gamingcommission.be

Financial Intelligence Processing Unit (CTIF-CFI)

  • Email: info@ctif.cfi.be

Data Protection Authority

Data Protection Authority (DPA)

  • Tel: (+32) 02 274 48 00

  • Email: contact@apd-gba.be

Advertising Authorities

Belgian Gaming Commission (BGC)

  • Email: info@gamingcommission.be

Jury for Ethical Advertising Practices (JEP)

  • Tel: (+32) 02 502 70 70

  • Email: info@jep.be

Note: For further information or to report inaccuracies, the European Casino Association can be reached at info@europeancasinoassociation.org.

Source

Region
Europe
Legal status of gambling
Regulated
National regulator
Belgian Gaming Commission (BGC)
Regulator website
Under verification
Key legislation
Gambling Law of 7 May 1999 (primary); National Lottery Law of 19 April 2002; Anti-Money Laundering Law of 18 September 2017; Data Protection Law of 30 July 2018 and the GDPR; advertising is governed by the Code of Economic Law (2013) and Royal Decrees of 25 October 2018 and 27 February 2023.
Minimum player age
21

2. Allowed verticals

What may be offered, and whether it needs a licence.

Product verticals and their regulatory status
Vertical Status Licence required Notes
Land-based casino Permitted with a licence Yes Class A licence; capped at 9 nationally (Flanders 4, Wallonia 4, Brussels-Capital 1), all currently allocated.
Slots / gaming halls Permitted with a licence Yes —
Poker Permitted with a licence Yes Limited to licensed land-based and online casinos, with an exception for low-stake private games.
Bingo Permitted with a licence Yes Listed among the permitted casino table games.
Online casino Permitted with a licence Yes The source refers to poker being licensed for "land-based and online casinos" alongside the Class A regime; it does not detail a separate online licence class.
Lottery Permitted with a licence Yes Governed separately by the National Lottery Law of 19 April 2002.

3. Licensing framework

What a licence is, what it costs and what the holder must have in country.

B2C licensing
Under verification
B2B licensing
Under verification
Licence term
15 years, renewable.
Application fee
A guarantee/deposit of $250,000, as published in the source.
Annual fee
$22,085 (2024), covering the BGC's operational costs.
Local presence required
Under verification
Share capital required
Under verification
Licence types, authorities, duration and fees
Licence Type Product Authority Duration Fee Key requirements
Class A (casino) Land-based Casino table games, slots, poker, bingo Belgian Gaming Commission 15 years, renewable $250,000 guarantee + $22,085 annual (2024) Capped at 9 licences nationally; currently fully allocated and not open to new applications.

4. Taxation and banking

What the state takes, and whether the money can move.

Gaming tax (GGR)
Set regionally and by game type rather than nationally — see the taxation table (roughly 33–44% of GGR in most categories; Brussels taxes wagers on some games at 15% of the amount staked).
Corporate income tax
Under verification
Tax on player winnings
Winnings are generally tax-exempt, unless the player is gambling in a professional capacity (e.g. professional poker players).
Payments
Under verification
Banking and payments
Under verification
Gaming taxes and duties
Tax Rate Base Notes
Casino games tax (Flanders) 33% up to €865k daily revenue; 44% above that Daily gross revenue —
Slot machine tax (Wallonia) 20%–50% Gross gaming revenue —
Other games tax (Wallonia) 33% up to €1.36m GGR; 44% above that Gross gaming revenue —
Wagers tax (Brussels) 15% Gross amount wagered —
Card/dice/domino tax (Brussels) 11% Actual gross margin —
Other games tax (Brussels) 33% up to €1.36m GGR; 44% above that Gross gaming revenue —

5. Technical requirements and compliance

What has to be certified, recorded and kept inside the border.

Certification and game testing
Under verification
Responsible gambling
Article 58 prohibits any loan or credit to a player for the purpose of staking or covering a loss; ordinary debit and credit cards remain permitted.
AML regime
Under verification
AML and KYC
Operators must comply with the Anti-Money Laundering Law of 18 September 2017, aligned with EU standards.
Server and data localisation
Under verification

6. Marketing and advertising

What may be said about the product, and where.

Advertising
Under verification
Advertising restrictions
Controlled under the Code of Economic Law (2013) and Royal Decrees of 25 October 2018 and 27 February 2023, the latter introducing significant new restrictions on gambling advertising.
Sponsorship
Under verification

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Regulatory Intelligence disclaimer

Information is provided for general regulatory intelligence purposes and should not be treated as legal advice for a specific transaction or business model. Regulatory requirements may change and should be confirmed before market entry or implementation.

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