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Sub-national
North America

Michigan (USA): gambling regulation and licensing

State of Michigan

Part of United States

  • Online sports bettingRegulated
  • Online casinoRegulated
  • Online pokerRegulated
  • Lottery and iLotteryMonopoly
  • Daily fantasy sportsRegulated
  • Prediction marketsProhibited
  • Land-based (reference)Regulated
Regulator
Michigan Gaming Control Board · Directory profile
Headline tax
28% GGR
Licence required
Yes
Last verified
21 Oct 2026

Summary

Michigan is one of the largest regulated online gambling markets in the United States. The Michigan Gaming Control Board licenses online casino and poker under the Lawful Internet Gaming Act of 2019, online sports betting under the Lawful Sports Betting Act and paid fantasy contests under a third act, and the market opened on 22 January 2021. Operator licences are limited to the three Detroit commercial casinos and the tribes that run casinos in the state, one per licence type, so national brands such as BetMGM, FanDuel and DraftKings operate as licensed platform providers for those operators. Fifteen operators offered online casino games in August 2026. Players must be 21 and located in Michigan; fantasy contests and the state lottery's online sales are open from 18. Online poker has been pooled with other states since Michigan joined the Multi-State Internet Gaming Agreement in May 2022. Internet gaming is taxed on a graduated schedule of 20% to 28% of each operator's annual adjusted gross receipts, and sports betting and fantasy contests at 8.4%. The deduction for free play in the internet gaming tax base, 4% of gross receipts in 2026, ends for most operators from 1 January 2027. In 2025 online casino games won $2.90 billion and sports betting $436 million, and the state received $624.6 million in taxes and payments. The Governor's February 2026 proposal to raise the top rate to 36% and add a per-bet sports tax was not among the measures announced when the budget was signed in July. The main live issue is prediction markets: in September 2026 a state court enjoined Kalshi from offering sports event contracts in Michigan and Robinhood and then Coinbase agreed to withdraw them, pending appeals in the Sixth Circuit.

Common pitfalls

Treating 28% as a flat rate: the statute sets a graduated schedule from 20% to 28% on each operator's annual adjusted gross receipts, and Detroit operators also pay a 1.25% city fee. Reading the internet gaming and sports betting tax bases as the same: the internet gaming free play deduction is capped and ends in year 6, while the sports betting deduction is uncapped, which is why sports betting adjusted receipts were about 65% of gross in 2025. Assuming a brand can hold a Michigan operator licence: only the three Detroit casinos and Michigan tribes can, and brands operate as their platform providers. Forgetting that fantasy contests and the lottery are open from 18.

Key facts

Regulator
Michigan Gaming Control Board (MGCB)
Regulator type
Gaming board
Headline tax
28% GGR
Licence required
Yes
Minimum age
21+
Tax base
Internet gaming: a graduated tax on an operator's adjusted gross receipts for the calendar year, 20% below $4 million, 22% from $4 million, 24% from $8 million, 26% from $10 million and 28% from $12 million (MCL 432.314); tribal operators make payments on the same schedule (MCL 432.307(1)(f)). Adjusted gross receipts are gross receipts less free play wagered, a deduction capped at 10% of gross receipts in an operator's first three years, 6% in year 4, 4% in year 5 and nil from year 6 (MCL 432.303). Detroit casino operators also pay the city a 1.25% municipal services fee on internet gaming receipts. Internet sports betting: 8.4% of adjusted gross sports betting receipts, which are gross receipts less free play with no statutory cap (MCL 432.403, 432.414). Fantasy contests: 8.4% of monthly adjusted revenues (MCL 432.514). Internet taxes are paid monthly, by the 10th of the following month. The headline figure is the top internet gaming rate, which the largest operators pay.
Capital
Lansing
Currency
USD
Official languages
English

How to get a gambling license in Michigan

The regulator is the Michigan Gaming Control Board (MGCB).

We record 5 licence types for Michigan.

For the Internet gaming operator licence, the application fee is $50,000 (as of 20 Dec 2019) and the annual fee is $50,000 (as of 20 Dec 2019).

Local presence
A local company or establishment is required; servers must be located locally.
Financial guarantee
Operators must hold a reserve at least equal to player balances, pending withdrawals and pending wagers, as segregated cash in a US bank account, an irrevocable letter of credit, a bond or another form the Board accepts (R 432.644).
Headline tax
28% GGR (see Taxation for the full position)

Licence fees in Michigan

Licence typeApplication feeAnnual feeTerm
Internet gaming operator licence$100,000 licence fee on issue, then $50,000 a year (MCL 432.306(9); R 432.624). Additional investigation costs may be charged.$50,000 (as of 20 Dec 2019)$50,000 (as of 20 Dec 2019)5 years, renewable (MCL 432.306(3))
Sports betting operator licence$100,000 licence fee on issue, then $50,000 a year (MCL 432.406(9); R 432.724).$50,000 (as of 20 Dec 2019)$50,000 (as of 20 Dec 2019)5 years, renewable (MCL 432.406(3))
Internet gaming and sports betting supplier licences$5,000 licence fee on issue, then $2,500 a year (MCL 432.308(8); R 432.624, R 432.724). Provisional licences are available while an application is pending.$2,500 (as of 2 Dec 2020)$2,500 (as of 2 Dec 2020)5 years
Vendor registrationNon-refundable $200 application fee (R 432.629a, R 432.729a).$200 (as of 29 Apr 2025)Not yet verified5 years
Fantasy contest operator licence$10,000 initial licence fee; $5,000 annual renewal fee (MCL 432.503(9)).$10,000 (as of 20 Dec 2019)$5,000 (as of 20 Dec 2019)1 year (MCL 432.503(8))

Built from the record on this page, last verified 21 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Yes
Local server required
Yes
Active licences
15 (as of 31 Aug 2026)
Bank guarantee or bond
Operators must hold a reserve at least equal to player balances, pending withdrawals and pending wagers, as segregated cash in a US bank account, an irrevocable letter of credit, a bond or another form the Board accepts (R 432.644).
Notable licensees
BetMGM, FanDuel, DraftKings, Caesars and WSOP, BetRivers, bet365, Fanatics, Hard Rock Bet, theScore Bet, Golden Nugget Casino, BetPARX
Certification requirements
Internet gaming platforms and games need Board approval against the technical standards adopted in R 432.633; house-banked games must return at least 80% to players (R 432.633b). Geofencing must monitor location throughout the session to Board-approved specifications (R 432.631), and servers able to accept wagers must be in Michigan unless the Board approves otherwise (R 432.634).
Barriers to entry
Operator licences are limited to the three Detroit commercial casinos and the tribes that run class III casinos in Michigan, one internet gaming and one sports betting licence each, so outside brands enter as licensed platform providers partnered with an operator (15 operators on 31 August 2026). An operator may run at most two internet gaming brands, one for poker and one for casino games (MCL 432.304(7)). On 8 September 2026 the Board reported 94 internet gaming and 49 sports betting supplier licences and 383 internet gaming and 460 sports betting vendor registrations.

Licence types

  • Internet gaming operator licence

    Scope
    Online casino games and poker, for a Detroit casino licensee or a tribe lawfully conducting class III gaming in Michigan
    Term
    5 years, renewable (MCL 432.306(3))
    Application fee
    $50,000 as of 20 Dec 2019
    Annual fee
    $50,000 as of 20 Dec 2019
    Fee basis
    $100,000 licence fee on issue, then $50,000 a year (MCL 432.306(9); R 432.624). Additional investigation costs may be charged.
    Renewal terms
    Renewable for further 5-year periods if the operator remains eligible and suitable.

  • Sports betting operator licence

    Scope
    Internet (and retail) sports betting, for the same eligible casino and tribal operators
    Term
    5 years, renewable (MCL 432.406(3))
    Application fee
    $50,000 as of 20 Dec 2019
    Annual fee
    $50,000 as of 20 Dec 2019
    Fee basis
    $100,000 licence fee on issue, then $50,000 a year (MCL 432.406(9); R 432.724).
    Renewal terms
    Renewable for further 5-year periods.

  • Internet gaming and sports betting supplier licences

    Scope
    Platform providers, geofence providers, data and software providers, live data hosts and revenue-share affiliate marketers
    Term
    5 years
    Application fee
    $2,500 as of 2 Dec 2020
    Annual fee
    $2,500 as of 2 Dec 2020
    Fee basis
    $5,000 licence fee on issue, then $2,500 a year (MCL 432.308(8); R 432.624, R 432.724). Provisional licences are available while an application is pending.
    Renewal terms
    Renewable for further 5-year periods.

  • Vendor registration

    Scope
    Affiliate marketers not paid on revenue share, payment processors, integrity monitors and vendors supplying more than $100,000 a year
    Term
    5 years
    Application fee
    $200 as of 29 Apr 2025
    Fee basis
    Non-refundable $200 application fee (R 432.629a, R 432.729a).
    Renewal terms
    Renew every 5 years, at least 30 days before expiry.

  • Fantasy contest operator licence

    Scope
    Paid fantasy contests
    Term
    1 year (MCL 432.503(8))
    Application fee
    $10,000 as of 20 Dec 2019
    Annual fee
    $5,000 as of 20 Dec 2019
    Fee basis
    $10,000 initial licence fee; $5,000 annual renewal fee (MCL 432.503(9)).
    Renewal terms
    Renewed annually on continued eligibility.

Taxation

Headline GGR tax
28% GGR
Effective date
20 Dec 2019
Player winnings tax
Gambling and lottery winnings included in federal adjusted gross income are subject to Michigan individual income tax at 4.25%. Since 2021 casual gamblers who itemise and deduct wagering losses federally may deduct them in Michigan; nonresidents only against winnings from Michigan casinos or race tracks. Winnings are also federal taxable income, with losses deductible only by itemising, up to the winnings reported.
Withholding mechanism
Payers issue federal Form W-2G. Michigan withholding at 4.25% applies to reportable winnings of nonresidents at Michigan casinos, racetracks and off-track betting facilities.
Tax base
Internet gaming: a graduated tax on an operator's adjusted gross receipts for the calendar year, 20% below $4 million, 22% from $4 million, 24% from $8 million, 26% from $10 million and 28% from $12 million (MCL 432.314); tribal operators make payments on the same schedule (MCL 432.307(1)(f)). Adjusted gross receipts are gross receipts less free play wagered, a deduction capped at 10% of gross receipts in an operator's first three years, 6% in year 4, 4% in year 5 and nil from year 6 (MCL 432.303). Detroit casino operators also pay the city a 1.25% municipal services fee on internet gaming receipts. Internet sports betting: 8.4% of adjusted gross sports betting receipts, which are gross receipts less free play with no statutory cap (MCL 432.403, 432.414). Fantasy contests: 8.4% of monthly adjusted revenues (MCL 432.514). Internet taxes are paid monthly, by the 10th of the following month. The headline figure is the top internet gaming rate, which the largest operators pay.

Scheduled changes

  • No free play deduction from 1 Jan 2027
    Enacted

    End of the free play deduction for internet gaming: from an operator's sixth year no free play may be deducted in computing adjusted gross receipts. For operators that launched in 2021, year 6 begins on 1 January 2027 (the Board's figures show a 6% deduction in 2025 and 4% in 2026).

  • 36% top internet gaming rate; 25 to 50 cents per sports wager from Proposed for FY2027 (from 1 October 2026); not enacted.
    Proposed

    The Governor's FY2027 budget proposed a 36% marginal internet gaming rate above $185 million of adjusted gross receipts, a per-wager sports betting tax of 25 cents on each licensee's first 20 million bets and 50 cents thereafter, and an end to the sports betting free play deduction. The FY2027 budget signed on 21 July 2026 announced no gaming tax change and was described as balanced without raising taxes.

Earmarked levies

  • Allocation of the internet gaming and sports betting taxes (commercial operators): 30% City of Detroit, 65% Internet Gaming or Internet Sports Betting Fund, 5% Agriculture Equine Industry Development Fund up to $3 million a year (City of Detroit; state funds, with the balance to the School Aid Fund after regulation costs, $500,000 for compulsive gaming prevention and $2 million for first responders)
  • Allocation of tribal internet gaming payments: 20% local governing body, 70% Internet Gaming Fund, 10% Michigan Strategic Fund (Local government, state funds and economic development)
  • Allocation of tribal internet sports betting payments: 90% Internet Sports Betting Fund, 10% Michigan Strategic Fund (State funds and economic development)
  • Detroit municipal services fee: 1.25% of internet gaming adjusted gross receipts; the city may charge 1.25% of internet sports betting receipts (City of Detroit)

Compliance

Minimum age
21+
KYC timing
Before the account is opened or any wager is placed (MCL 432.311(2), 432.411(2)).
AML regime
Operators and platform providers must comply with the federal Bank Secrecy Act, keep currency transaction reports, suspicious activity reports and supporting records for five years and give them to the Board on request, and notify the Board of any IRS compliance review (R 432.642). Platforms must include controls to detect and prevent fraud, money laundering and collusion (MCL 432.311(3)).
AML supervisor
Federal Bank Secrecy Act regime (IRS compliance reviews), with the Board entitled to the records (R 432.642)
Deposit limits
Operators must let players set their own periodic deposit limits (MCL 432.312(4)); limits apply immediately and can be loosened only on 24 hours' notice (R 432.653(2)).
Session limits
Players must be able to set maximum playing times (MCL 432.312(4)); time-based limits follow the same 24-hour rule for loosening (R 432.653(2)).
Data localisation
Servers or other equipment capable of receiving wagers must be in Michigan unless the Board approves otherwise in writing; cloud storage is allowed for duplicate data with approval (R 432.634).
KYC requirements
The account file must hold legal name, date of birth, Social Security number or its last four digits (or a passport or taxpayer number for a non-citizen), residential address (not a PO box), email and telephone. The operator verifies age and identity against reliable identification or Board-approved remote multi-source authentication, records the method and date, and confirms the player is 21 and not a prohibited person; third-party verification providers may be used (R 432.651a, R 432.655; MCL 432.311). One non-transferable account per player per operator, and all accounts of anyone opening multiple accounts must be terminated (R 432.651).
Stake limits
No statutory minimum or maximum wager unless the Board prescribes one (R 432.648); players must be able to set their own wager limits (MCL 432.312(4)).
Mandatory player messaging
A Board-approved responsible gaming logo linking to a responsible gaming page with the toll-free helpline, a link to the Board's problem gambling site and the operator's responsible gaming policy (R 432.654); a player protection page stating that underage gambling is a criminal offence and listing the limit tools (R 432.653); evidence of the licence displayed on the platform (MCL 432.311(5)); the helpline number on sports betting platforms (MCL 432.412(4)).
Reporting obligations
Monthly reports of wagers, payouts, free play, deductions and adjusted gross receipts by game category or sport (MCL 432.321, 432.416a); monthly tax payment by the 10th; Bank Secrecy Act records kept five years (R 432.642). The Board publishes monthly results by operator.
Game content restrictions
Only Board-approved games; house-banked games must return at least 80% (R 432.633b). Internet games may not include pick-number or other lottery games (MCL 432.310(a)). Providing devices in public places for internet wagering is prohibited outside an operator's own casino (MCL 432.304(5)).

Minimum age by vertical

  • Online casino: 21+
  • Online poker: 21+
  • Online sports betting: 21+
  • Daily fantasy sports: 18+
  • Lottery and iLottery: 18+

Advertising

Advertising permitted
Yes
Affiliate rules
Affiliate marketers paid on revenue share need a supplier licence; other affiliate marketers must register as vendors and certify that they do not promote illegal online gaming sites to people in Michigan (R 432.622 and R 432.629; R 432.722 and R 432.729, as amended 2025).
Celebrity and influencer rules
Operators may fund and pay celebrity players to take part in peer-to-peer games for publicity; winnings the celebrity does not keep count as gross receipts (R 432.649(5), (6)).
Bonus advertising rules
Offers must be recorded in a file available to the Board, stated clearly, cancellable where they use restricted credits, and may not cap winnings once the terms are met (R 432.649, R 432.749).
Penalties for breach
Board disciplinary action: suspension, revocation or restriction of a licence and a civil penalty for each violation (R 432.616b).

Restrictions

  • Bonus and promotional offers must be stated in clear and unambiguous terms and remain accessible to the player after acceptance (R 432.649(2), R 432.749(2)).
  • Offer terms must set out the dates the offer runs, eligibility, withdrawal restrictions, wagering requirements, eligible games or events, the order in which funds are used and cancellation rules (R 432.649(2)(c), R 432.749(2)(c)).
  • Players must have a clear way to cancel an offer that uses restricted credits, and winnings may not be capped once the offer terms are met (R 432.649(3), (4); R 432.749(3), (4)).
  • Sports betting advertising, promotions and loyalty programmes must meet the technical standards adopted by the Board (R 432.749(5)).
  • Every website and app must clearly display the licensed operator's brand and evidence of its licence (MCL 432.304(7), 432.311(5)).
  • Self-exclusion lists may be shared with licensed or registered third parties only to remove excluded players from targeted mailings and other promotions (R 432.674(5), (6)).

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Withdrawal timeframe rules
Funds in player accounts may not be transferred automatically, and players may not be required to move funds to get around the reserve rule (R 432.644(3)). An account is dormant after three years without a login and must be closed, with the balance refunded or escheated under the operator's internal controls (R 432.658).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
The Board may suspend, revoke or restrict a licence, remove a licensee or employee, and impose a civil penalty for each violation of the acts, rules or Board orders; up to $10,000 per violation against an occupational licensee (R 432.616b). It may issue cease-and-desist orders and seek injunctions against unlicensed operators (MCL 432.309(2)). Fantasy contest operators face civil fines of up to $20,000 per violation (MCL 432.512).
Criminal penalties
Offering internet gaming or internet sports betting without a licence: felony, up to 10 years' imprisonment or a fine of up to $100,000, or both (MCL 432.313(2), 432.413(2)). Other offences under the acts, including false statements, tax evasion and cheating: misdemeanour, up to one year or a $10,000 fine. Unlicensed fantasy contests: misdemeanour with a fine of up to $10,000 for a first or second violation, then a felony with up to five years or $50,000 (MCL 432.513).
Operator liability
The licensed operator is responsible for the conduct of its platform provider (MCL 432.304(7)).
Player liability
Opening or using an account, or wagering, under the age of 21 is a misdemeanour punishable by up to one year's imprisonment or a $10,000 fine (MCL 432.313(1)(f), (3); 432.413(1)(f), (3)).

Notable actions

  • Duranbah Limited N.V. (MyBookie.ag, Curacao)23 Jan 2025

    Cease-and-desist letter giving 14 days to stop offering casino games and sports betting to Michigan residents

  • Nine offshore online casinos and sportsbooks, including BetAnySports, CoolCat Casino and WagerWeb12 Feb 2025

    Cease-and-desist letters with 14 days to comply

  • Individual involved in an illegal gambling operation with slot-style machines at a party store in Wyoming, Michigan18 Dec 2025

    Sentenced after a guilty plea to gambling house permitting for gain, a misdemeanour, following a joint Board and Attorney General investigation; ordered to pay $500 in fines, fees and court costs

  • KalshiEX LLC5 Mar 2026

    Attorney General sues in Ingham County Circuit Court, alleging sports event contracts are unlicensed internet sports betting; temporary restraining order granted on 29 June 2026

  • DJ's Pub, Muskegon19 Aug 2026

    Search warrant executed with the Attorney General and local police; three suspected illegal slot-style machines, $1,200 in gift cards and $3,874 in suspected proceeds seized

  • KalshiEX LLC1 Sept 2026

    Preliminary injunction barring sports event contracts in Michigan until final judgment, with a $500,000 fine for each day of geolocation non-compliance

  • Robinhood Derivatives, LLC4 Sept 2026

    Court-approved agreement to stop offering new sports-related event contracts in Michigan and close remaining positions by 9 October 2026, in force until the Sixth Circuit appeals are resolved

  • Coinbase Financial Markets, Inc.7 Oct 2026

    Stipulation with the State: stop offering new sports-related event contracts to Michigan customers and close out open positions by midnight on 10 October 2026; Michigan forbears from enforcement while Coinbase complies and the Sixth Circuit appeals proceed. A federal court denied Coinbase a preliminary injunction in August 2026, and its appeal is stayed pending the Robinhood, Polymarket and Kalshi appeals.

Market data

Figures on this record are drawn from official regulator data.

Online GGR
$3,337,161,458 as of 31 Dec 2025
Reporting year
2025
Year-on-year growth
39.5%
Licensed operators
15

GGR by vertical

  • Online casino: $2,901,265,126 as of 31 Dec 2025
  • Online sports betting: $435,896,332 as of 31 Dec 2025

Timeline

  1. 20 Dec 2019

    The Lawful Internet Gaming Act, Lawful Sports Betting Act and Fantasy Contests Consumer Protection Act take immediate effect

  2. 11 Mar 2020

    Retail sports betting begins at the Detroit casinos

  3. 22 Jan 2021

    Online casino games and online sports betting launch

  4. 24 Mar 2021

    2020 PA 327 takes effect, authorising multijurisdictional online poker

  5. 23 May 2022

    Michigan joins the Multi-State Internet Gaming Agreement for online poker

  6. 11 Oct 2023

    Fantasy contest rules take effect

  7. 29 Apr 2025

    Amended internet gaming and sports betting rules on vendor registration and responsible gaming take effect

  8. 21 Jan 2026

    Board reports 2025 online adjusted gross receipts of $3.3 billion, with iGaming at $2.9 billion

  9. 11 Feb 2026

    Governor proposes a 36% top iGaming rate and a per-wager sports betting tax for FY2027

  10. 4 Mar 2026

    Polymarket US (QCX LLC) and Robinhood sue Attorney General Nessel and the Board in the Western District of Michigan claiming federal preemption; the Polymarket case (No. 1:26-cv-00710) is stayed on 5 August 2026 pending the Sixth Circuit appeal

  11. 5 Mar 2026

    Attorney General sues Kalshi under the Lawful Sports Betting Act

  12. 29 Jun 2026

    Temporary restraining order halts Kalshi's sports contracts in Michigan

  13. 14 Jul 2026

    CFTC stays Kalshi's emergency rule to unwind Michigan trades cancelled under the state court order and directs it to fulfil them (Release 9267-26)

  14. 21 Jul 2026

    FY2027 state budget signed with no announced gaming tax change

  15. 1 Aug 2026

    Jim Townsend becomes Board chair

  16. 1 Sept 2026

    Preliminary injunction against Kalshi, with a $500,000 daily fine for geolocation failures

  17. 4 Sept 2026

    Robinhood agrees to stop offering sports event contracts in Michigan

  18. 7 Oct 2026

    Coinbase agrees to stop offering sports event contracts in Michigan and close positions by 10 October

  19. 1 Jan 2027

    Free play deduction ends for internet gaming operators in their sixth year

Outlook

From 1 January 2027 most operators lose the free play deduction in the internet gaming tax base, which raises effective tax on the same revenue. The Kalshi case continues in the Ingham County Circuit Court under the preliminary injunction, and the Robinhood and Coinbase agreements last until the Sixth Circuit resolves the federal appeals on whether state law can reach sports event contracts. The Board reports revenue monthly and meets monthly in Detroit.

Frequently asked questions

What is the online casino tax rate in Michigan?
A graduated tax on each operator's annual adjusted gross receipts: 20% below $4 million, rising in steps to 28% from $12 million. Detroit casino operators also pay the city a 1.25% municipal services fee, and tribal operators make payments on the same schedule.
How is sports betting taxed?
At 8.4% of adjusted gross sports betting receipts, which are gross receipts less free play wagered, with no statutory cap on that deduction. Fantasy contests are also taxed at 8.4%.
Who can hold an online gambling licence in Michigan?
Only the three Detroit commercial casinos and tribes that run class III casinos in Michigan, one internet gaming and one sports betting licence each. Brands such as BetMGM, FanDuel and DraftKings take part as licensed platform providers.
What is the minimum age?
21 for online casino, poker and sports betting; 18 for fantasy contests and online lottery purchases.
Is the tax changing?
The free play deduction in the internet gaming tax base ends for operators in their sixth year, from 1 January 2027 for those that launched in 2021. The Governor's proposed 36% top rate and per-bet sports tax were not among the measures announced when the FY2027 budget was signed in July 2026.
Are prediction markets legal in Michigan?
The state treats sports event contracts as unlicensed sports betting. A state court enjoined Kalshi from offering them in September 2026 and Robinhood and then Coinbase agreed to withdraw them, while appeals on federal preemption are pending in the Sixth Circuit, which held in the Ohio and Tennessee cases on 25 September 2026 that federal law likely does not preempt state gambling law here.
How much does a gambling licence cost in Michigan?
For the Internet gaming operator licence, the application fee is $50,000 (as of 20 Dec 2019) and the annual fee is $50,000 (as of 20 Dec 2019). For the Sports betting operator licence, the application fee is $50,000 (as of 20 Dec 2019) and the annual fee is $50,000 (as of 20 Dec 2019). For the Internet gaming and sports betting supplier licences, the application fee is $2,500 (as of 2 Dec 2020) and the annual fee is $2,500 (as of 2 Dec 2020). The Licensing section lists all 5 licence types recorded for Michigan. Last verified 21 Oct 2026.
Who regulates gambling in Michigan?
The Michigan Gaming Control Board (MGCB) regulates gambling in Michigan. Other authorities with a role include Michigan Department of Attorney General (Alcohol and Gambling Enforcement Division) and Michigan State Police, Gaming Section.

iGT 25 companies with ties to Michigan

The iGT 25 iGaming stock index →

Glossary and directory

Regulator in the directory

Glossary terms for this profile

iGT coverage of Michigan (USA)

Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.

  1. Michigan Gaming Control Board website

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  2. About MGCB: Board activity, Executive Director and Board members

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  3. Lawful Internet Gaming Act, 2019 PA 152, MCL 432.301 to 432.322 (compilation complete through PA 278 of 2022)

    Michigan Gaming Control Board

    Compilation from the Michigan Legislature as posted by the Board. legislature.mi.gov refused automated access on 2026-09-23, so amendments after the compilation date could not be checked there; the Board's 2026 revenue workbooks and the Governor's February 2026 budget papers confirm that the 20% to 28% schedule and the $3 million equine fund cap are still current law.

    Tier 1Accessed 23 Sept 2026
  4. Lawful Sports Betting Act, 2019 PA 149, MCL 432.401 to 432.419 (compilation complete through PA 61 of 2020)

    Michigan Gaming Control Board

    Compilation from the Michigan Legislature as posted by the Board. legislature.mi.gov refused automated access on 2026-09-23, so amendments after the compilation date could not be checked there; the Board's 2026 sports betting workbook and the Governor's February 2026 budget papers confirm the 8.4% rate and the free play deduction are still current law.

    Tier 1Accessed 23 Sept 2026
  5. Fantasy Contests Consumer Protection Act, 2019 PA 157, MCL 432.501 to 432.516 (compilation complete through PA 61 of 2020)

    Michigan Gaming Control Board

    Compilation from the Michigan Legislature as posted by the Board. legislature.mi.gov refused automated access on 2026-09-23, so amendments after the compilation date could not be checked there; the Board's tax distribution chart confirms the 8.4% fantasy contest tax.

    Tier 1Accessed 23 Sept 2026
  6. Internet Gaming Rules, Mich Admin Code R 432.611 to R 432.676 (2020 AACS, as amended by 2025 MR 9 effective 29 April 2025)

    Michigan Office of Administrative Hearings and Rules (Michigan Administrative Code)

    Tier 1Accessed 23 Sept 2026
  7. Internet Sports Betting Rules, Mich Admin Code R 432.711 to R 432.776 (effective 2 December 2020, as amended by 2025 MR 9 effective 29 April 2025)

    Michigan Office of Administrative Hearings and Rules (Michigan Administrative Code)

    Tier 1Accessed 23 Sept 2026
  8. Fantasy Contest Rules, Mich Admin Code R 432.501 to R 432.555 (2023 MR 20, effective 11 October 2023)

    Michigan Office of Administrative Hearings and Rules (Michigan Administrative Code)

    Tier 1Accessed 23 Sept 2026
  9. Authorized Online Gaming and Sports Betting Platform Providers in Michigan

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  10. Revenues and Wagering Tax Information (Detroit casinos, retail and internet sports betting, internet gaming, fantasy contests)

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  11. Distribution of Tax Revenue for Internet Gaming, Internet Sports Betting and Fantasy Contests

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  12. 2025 Internet Gaming Revenues and Taxes (with 2024 comparison sheet)

    Michigan Gaming Control Board

    Tier 2Accessed 23 Sept 2026
  13. 2026 Internet Gaming Revenues and Taxes (January to August 2026, not all amounts audited)

    Michigan Gaming Control Board

    Tier 2Accessed 23 Sept 2026
  14. 2025 Internet Sports Betting Revenues and Taxes

    Michigan Gaming Control Board

    Tier 2Accessed 23 Sept 2026
  15. 2026 Internet Sports Betting Revenues and Taxes (January to August 2026, not all amounts audited)

    Michigan Gaming Control Board

    Tier 2Accessed 23 Sept 2026
  16. Michigan iGaming, sports betting operators report $399.8M in December revenue, $3.8B total for 2025

    Michigan Gaming Control Board

    The release puts growth in combined 2025 adjusted gross receipts at 39.5%, which matches the Board's workbooks (2025: $3.337 billion; 2024 comparison sheets: $2.198 billion iGaming plus $194.4 million sports betting, $2.393 billion). The Board's 7 October 2025 release gave a different 2024 figure ($2.594 billion); the record uses the workbook figures.

    Tier 2Accessed 23 Sept 2026Published 21 Jan 2026
  17. Michigan Gaming Control Board Applauds FY2026 State Budget (with 2024 online revenue totals)

    Michigan Gaming Control Board

    Tier 2Accessed 23 Sept 2026Published 7 Oct 2025
  18. Michigan iGaming, Online Sports Betting Operators Report $337.6M in August revenue

    Michigan Gaming Control Board

    Tier 2Accessed 23 Sept 2026Published 18 Sept 2026
  19. Executive Director's Report, 8 September 2026

    Michigan Gaming Control Board

    Tier 2Accessed 23 Sept 2026Published 8 Sept 2026
  20. Responsible Gaming: self-exclusion programmes and helpline

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  21. Legal vs. Illegal Gaming, including the list of cease-and-desist letters issued by the Board

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  22. Patron Disputes: complaint forms

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  23. Jim Townsend named Chair of the Michigan Gaming Control Board

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026Published 23 Jul 2026
  24. Michigan signs multijurisdictional poker agreement allowing internet players to compete across state lines

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026Published 23 May 2022
  25. MGCB authorizes DraftKings to launch multi-state poker in Michigan

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026Published 13 Jul 2026
  26. Robinhood agrees to halt sports-related event contracts in Michigan amid ongoing litigation

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026Published 9 Sept 2026
  27. MGCB executes search warrant at Muskegon bar in illegal gambling investigation

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026Published 19 Aug 2026
  28. Michigan Gaming Control Board orders MyBookie.ag to cease operations in the state

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026Published 23 Jan 2025
  29. Michigan Gaming Control Board issues cease-and-desist letters to nine unlicensed online casinos

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026Published 12 Feb 2025
  30. Michigan Gaming Control Board announces sentencing in party store illegal gambling case

    Michigan Gaming Control Board

    Tier 1Accessed 23 Sept 2026Published 18 Dec 2025
  31. AG Nessel Files Lawsuit Against Kalshi for Allegedly Violating the Michigan Lawful Sports Betting Act

    Michigan Department of Attorney General

    Tier 1Accessed 23 Sept 2026Published 5 Mar 2026
  32. AG Nessel Secures Order Temporarily Halting Unlawful Kalshi Michigan Operations

    Michigan Department of Attorney General

    Tier 1Accessed 23 Sept 2026Published 29 Jun 2026
  33. Nessel ex rel. People of the State of Michigan and the Michigan Gaming Control Board v. KalshiEX LLC, Case No. 26-1087-CZ, Order Granting Preliminary Injunction (1 September 2026)

    Circuit Court for the 30th Judicial Circuit, Ingham County (published by the Department of Attorney General)

    Tier 1Accessed 23 Sept 2026Published 1 Sept 2026
  34. Fiscal Year 2027 Executive Budget Recommendation: General Briefing Papers

    State Budget Office, State of Michigan

    Tier 2Accessed 23 Sept 2026Published 11 Feb 2026
  35. Gov. Whitmer Signs Budget to Build on Strong Legacy of Lowering Costs, Creating Jobs, and Protecting Access to Healthcare (FY2027 budget)

    Executive Office of the Governor, State of Michigan

    Tier 2Accessed 23 Sept 2026Published 21 Jul 2026
  36. Gov. Whitmer Signs Bills to Invest in Universities and Community Colleges (FY2027 budget balanced "without raising taxes")

    Executive Office of the Governor, State of Michigan

    Tier 2Accessed 23 Sept 2026Published 21 Sept 2026
  37. Are gambling/lottery winnings subject to Michigan individual income tax?

    Michigan Department of Treasury

    Tier 1Accessed 23 Sept 2026
  38. Form 446, 2026 Michigan Income Tax Withholding Guide (Rev. 02-26)

    Michigan Department of Treasury

    Tier 1Accessed 23 Sept 2026
  39. Topic no. 419, Gambling income and losses (last reviewed 11 June 2026)

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026
  40. Michigan Lottery website terms of use (online purchase eligibility)

    Michigan Lottery (Bureau of State Lottery)

    Tier 1Accessed 23 Sept 2026
  41. KalshiEX LLC v. Schuler; KalshiEX LLC v. Orgel, Nos. 26-3196/5235 (6th Cir. 25 September 2026), opinion

    United States Court of Appeals for the Sixth Circuit

    Tier 1Accessed 14 Oct 2026Published 25 Sept 2026
  42. CFTC stays Kalshi emergency rule on cancelled Michigan trades (Release 9267-26)

    Commodity Futures Trading Commission

    Tier 1Accessed 21 Oct 2026Published 14 Jul 2026
  43. Michigan: Coinbase halts sports event contracts in settlement with regulators

    CDC Gaming Reports

    Tier 3Accessed 21 Oct 2026Published 7 Oct 2026
  44. Robinhood Derivatives v. Michigan Gaming Control Board (W.D. Mich.), stipulation entered 4 September 2026

    CourtListener RECAP (U.S. District Court for the Western District of Michigan)

    Tier 2Accessed 21 Oct 2026Published 4 Sept 2026
  45. QCX, LLC v. Nessel, No. 1:26-cv-00710 (W.D. Mich.), docket

    CourtListener RECAP (U.S. District Court for the Western District of Michigan)

    Tier 2Accessed 21 Oct 2026

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This page is industry reference information and not legal advice.

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