Europe is opening a new front in online gambling regulation. As the European Parliament explores a potential EU-wide online gambling levy, Belgium is already facing the market consequences of rising fiscal and regulatory pressure on licensed operators.
The debate at EU level intensified in April 2026, when the Parliament’s Budget Committee (BUDG) backed the inclusion of new revenue streams for the upcoming Multiannual Financial Framework (MFF) 2028–2034, explicitly referencing a possible gambling tax. The vote —26 in favor, 9 against and 5 abstentions— does not create binding law but signals political momentum. The proposal has been linked to Victor Negrescu, Vice-President of the European Parliament, who has suggested the levy could generate between €2 billion and €4 billion annually.
Secretary General Maarten Haijer
The European Gaming and Betting Association (EGBA), led by Secretary General Maarten Haijer, warned that such a tax would be “unworkable” in a non-harmonized market and could benefit illegal operators by increasing the burden on already regulated companies. The legal constraint is structural: the European Union has no unified online gambling law, leaving regulation to Member States under the Treaty on the Functioning of the European Union (TFEU) and case law from the Court of Justice.
Belgium offers a real-time example of these tensions. Under the supervision of the Belgian Gaming Commission, chaired by Magali Clavie, the country operates one of Europe’s most restrictive gambling regimes, anchored in the Act of 7 May 1999 on games of chance and reinforced by recent reforms such as the Act of 18 February 2024 and the Royal Decree of 27 February 2023, which tightened age limits, advertising and market access.
Magali Clavie
At the same time, the Law of 28 December 2023 removed the deductibility of regional gambling taxes from federal taxable income, significantly increasing the effective tax burden on licensed operators. The impact is now visible in market data. Gross gaming revenue fell 4.86% in 2024 to approximately €1.61 billion, while industry group BAGO, chaired by Tom De Clercq, estimates the effective tax load can reach 65%–70%.
In ruling 165/2025, Belgium’s Constitutional Court challenged unequal treatment between private operators and the National Lottery, giving lawmakers until December 31, 2026, to correct the imbalance.
While EU considers adding a new fiscal layer to a fragmented market, Belgium demonstrates how cumulative taxation and regulatory asymmetry can strain the licensed ecosystem. Higher taxes, strict advertising bans, and uneven competitive conditions are already reshaping operator incentives and market dynamics.
The room to increase taxation without undermining the regulated market is narrowing, and any EU-level move will be judged not by its revenue potential, but by its ability to preserve channelization and prevent further migration to illegal operators.
