29 June 2016
As of 1 July 2016 online betting in Belgium will be subject to their 21% VAT rate. As per the EU VAT Directive, member states are not obliged to charge VAT on betting or games of chance for cash or prizes, and online betting in all other member states is exempt from VAT as a result.
Belgium has no plans to introduce VAT on gambling in betting shops, casinos and on the national lottery which will all remain VAT exempt.