Michigan (USA): gambling regulation and licensing
State of Michigan
Part of United States
- Online casinoRegulated
- Online pokerRegulated
- Online sports bettingRegulated
- Regulator
- Michigan Gaming Control Board
- Headline tax
- Not yet verified
- Licence required
- Yes
- Last verified
- 30 Aug 2026
Summary
Michigan went from nothing to one of the three largest American iGaming markets in under two years, which makes it the best evidence that a well-designed launch matters more than market size. Online casino and poker launched in January 2021 under the Lawful Internet Gaming Act of 2019, regulated by the Michigan Gaming Control Board. Internet gaming is taxed on a graduated schedule running from 20% up to 28% of adjusted gross receipts, so the effective rate rises with an operator's success rather than sitting flat. The structural point is that Michigan licenses both commercial and tribal operators for online play. Tribal participation was negotiated rather than litigated, which is why the state avoided the compact disputes that have stalled expansion elsewhere and why its licensee list is longer than a state of its population would suggest. Michigan is also part of the multi-state poker arrangement, which matters far more to poker than to casino because liquidity determines whether the product works at all. Alongside New Jersey and Pennsylvania it accounts for close to 90% of national iGaming revenue. For anyone modelling the American opportunity, Michigan is the case study to read: a graduated tax, tribal inclusion and a clean launch produced a market that outperforms its demographics.
Key facts
- Regulator
- Michigan Gaming Control Board (MGCB)
- Regulator type
- Sub-national body
- Headline tax
- Not yet verified
- Licence required
- Yes
- Minimum age
- 21+
- Tax base
- Internet gaming is taxed on a graduated schedule that rises with adjusted gross receipts, from 20% up to 28% on the highest revenue band (above USD 12 million). Confirm current bands with the Michigan Gaming Control Board.
- Capital
- Lansing
- Currency
- USD
- Official languages
- English
Legal framework
Primary statutes
Lawful Internet Gaming Act (Public Act 152 of 2019)
- Year
- 2019
- In force
- Yes
- Summary
- The Lawful Internet Gaming Act of 2019 authorised online casino gaming and poker in Michigan; the market launched in January 2021. Commercial and tribal operators partner with the state under Michigan Gaming Control Board oversight.
Licensing
- Licence required
- Yes
- Application window
- Not yet verified
- Local establishment required
- Not yet verified
- Local server required
- Not yet verified
Taxation
- Headline GGR tax
- Not yet verified
- Effective date
- Not yet verified
- Tax base
- Internet gaming is taxed on a graduated schedule that rises with adjusted gross receipts, from 20% up to 28% on the highest revenue band (above USD 12 million). Confirm current bands with the Michigan Gaming Control Board.
Compliance
- Minimum age
- 21+
- National self-exclusion
- Not yet verified
- KYC requirements
- Not yet verified
- Stake limits
- Not yet verified
Advertising
- Advertising permitted
- Yes
- Affiliate rules
- Affiliates are not separately licensed in most US states, but the operator remains accountable for advertising published on its behalf, including by affiliates.
- Celebrity and influencer rules
- Advertising must not be directed at people under the legal minimum age, which constrains the use of personalities and channels with an under-age following.
- Social media rules
- Social media promotion is within the rules, including the responsible gambling message requirement and the prohibition on reaching under-age audiences.
- Bonus advertising rules
- Promotional terms must be clear and unambiguous, and an operator may not limit winnings a customer earns during promotional play, which constrains the design of the offer as well as its advertising.
- Mandatory warnings
- A responsible gambling message and the state problem gambling helpline must appear in advertising.
- Penalties for breach
- The Michigan Gaming Control Board supervises compliance and can impose disciplinary action against the licence. Because advertising is not pre-cleared, enforcement is retrospective.
Restrictions
- Marketing must not target minors, self-excluded persons or vulnerable groups.
- All advertising must include the compulsive gambling helpline.
- Promotional terms must be stated in clear and unambiguous terms.
- Operators may not cap or limit customer winnings earned during promotional play.
- Board approval of internet gaming and internet sports betting advertisements is not required, so compliance is assessed after publication rather than through pre-clearance.
Outlook
Michigan is a high-growth market and, with New Jersey and Pennsylvania, one of the three states that dominate national iGaming revenue. Watch the interplay of commercial and tribal operators and the graduated tax as revenue scales.
Frequently asked questions
- Who regulates online gambling in Michigan?
- The Michigan Gaming Control Board, under the Lawful Internet Gaming Act of 2019, with the market live since January 2021.
Sources
- Michigan Gaming Control Board
State of Michigan
Tier 1Accessed 4 Aug 2026 - US Online Casino Data - iGaming tax rates by state
Casino Reports
Tier 3Accessed 4 Aug 2026