Europe

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Belgium.

Not for you Regulated

The market is legal and taxed low at 11%, but the mandatory land-based tie and capped licence numbers mean there is no clean entry route without an acquisition.

Closed to your vertical, or the only route in is an acquisition.

Market snapshot

Regulator
Gaming Commission (Kansspelcommissie / Commission des jeux de hasard)
Gaming tax
11% on GGR for online games of chance, set at regional level across the three regions
Licence framework
Gaming Act of 7 May 1999; online A+ (casino), B+ (arcade), F1+ (betting) licences each tied to a land-based licence
Advertising
Sweeping advertising restrictions since a Royal Decree in force from 1 July 2023; near-total ban on general gambling advertising with narrow exceptions.
Player rules
EPIS national self-exclusion register; default deposit limits apply and can be lowered by the player.
Recent moves
Advertising ban in force since mid-2023; a Flemish coalition proposal references a possible tax increase above 11%; constitutional challenges to the non-deductibility of gaming tax ongoing.
Online GGR 2026
USD 1.4bn
Regulated GGR
USD 1.1bn
Offshore GGR
USD 200m
Growth, year on year
5%
CAGR
6%
Channelisation
85%
Mobile share
75%

The market

Belgium runs one of the strictest licensing regimes in Europe. Online gambling is regulated by the Gaming Commission, and the defining feature is that every online licence must be tied to a land-based licence: only operators holding a principal A, B or F1 land-based licence can obtain the matching A+, B+ or F1+ online licence. The number of land-based licences is capped, with nine casino (A) licences all allocated as of September 2025.

That structure means the market is effectively closed to clean new entry. New operators reach the market through partnership, acquisition or purchase of existing rights, not through a fresh application. The online market itself is active and grew, with one industry guide citing an 18% rise in online GGR, but the barrier to entry is structural rather than commercial.

The player base is affluent and well served by established local and international brands operating under the tied-licence model. This is a market you buy into, not one you apply into.

Regulation and licensing

The Gaming Commission licenses under the Gaming Act of 7 May 1999 and its royal decrees. Online licences are A+ for casino games, B+ for arcade (dice) games and F1+ for betting, each requiring the corresponding land-based licence and a physical connection to Belgian territory. B2B suppliers need an E licence, and the sale of software for online gambling falls under it.

Tax is set at regional level across the Flemish, Walloon and Brussels-Capital regions, at 11% of GGR for online games of chance, which is low by European standards. Since 2024, the regional gaming tax is no longer a deductible business expense following the Law of 28 December 2023, and several operators have challenged this before the Constitutional Court. The Flemish coalition agreement references a possible increase above 11%, so the rate is not settled.

Marketing and player rules

Belgium imposes a near-total ban on general gambling advertising through a Royal Decree in force from 1 July 2023, with only narrow exceptions. This removes most acquisition channels and raises the value of the tied land-based brand. The EPIS register handles national self-exclusion, and default deposit limits apply that players can lower. Affiliate marketing is heavily constrained by the advertising ban, so exposure must be managed carefully.

What this means for your plan

I would not treat Belgium as an organic entry market. The tied-licence rule and capped quotas mean the only realistic route is buying an operator that already holds land-based and online rights, and the advertising ban makes acquisition costs hard to earn back quickly. The 11% tax is attractive, but you cannot access it without the structure behind it. If a well-run local licensee comes up for sale and the price works against an 11% tax base, look hard. Otherwise, spend your effort elsewhere. First move: decide whether you are an acquirer here or not, because there is no other door.

Sources

  • Chambers, Gaming Law 2025 Belgium, checked 4 September 2026
  • Legal 500, Belgium gambling law country guide 2025, checked 4 September 2026
  • CSB Group, EU gaming jurisdictions Belgium, checked 4 September 2026

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