New Jersey (USA): gambling regulation and licensing
State of New Jersey
Part of United States
- Online casinoRegulated
- Online pokerRegulated
- Online sports bettingRegulated
- Headline tax
- 19.75% GGR
- Licence required
- Yes
- Last verified
- 30 Aug 2026
Summary
New Jersey is the largest and most mature online casino market in the United States, and the template most other states copied. It has been live since 2013 under an amendment to the Casino Control Act, with the Division of Gaming Enforcement regulating online casino, poker and sports betting. The structural feature that defines it is tethering: every online brand must be tied to an Atlantic City casino licence, so the physical estate holds the licence and the online operator runs under it. That arrangement bought political support from the land-based industry by making it a participant rather than a casualty. Online casino and poker revenue is taxed at 19.75% following an increase in 2025. New Jersey, Pennsylvania and Michigan together account for close to 90% of national iGaming revenue, which is the single most important fact about the American online casino market: it is not a national market at all but three states with a long tail behind them. New Jersey also carries the sector's legal history. It brought the case that struck down the federal sports betting prohibition, and it has been at the centre of the prediction markets litigation since. What to watch is tax. A rate that has already moved once tends to move again, and New Jersey sets the reference point other states argue from.
Key facts
- Regulator
- New Jersey Division of Gaming Enforcement (DGE)
- Regulator type
- Sub-national body
- Headline tax
- 19.75% GGR
- Licence required
- Yes
- Minimum age
- 21+
- Tax base
- Online casino and poker gross gaming revenue is taxed at 19.75% (raised from an effective 17.5% in July 2025), which includes the investment-alternative obligation. Online sports betting is taxed separately. Confirm current rates with the Division of Gaming Enforcement.
- Capital
- Trenton
- Currency
- USD
- Official languages
- English
Legal framework
Primary statutes
Casino Control Act (internet gaming amendment, 2013)
- Year
- 2013
- In force
- Yes
- Summary
- New Jersey authorised internet gaming in 2013 (P.L. 2013, c.27) by amending the Casino Control Act, permitting Atlantic City casino licensees to offer online casino and poker. Sports wagering followed after the 2018 repeal of PASPA.
Licensing
- Licence required
- Yes
- Application window
- Not yet verified
- Local establishment required
- Yes
- Local server required
- Not yet verified
- Barriers to entry
- Online licences are tethered to Atlantic City casino licences; an operator partners with a licensed casino to enter the market.
Taxation
- Headline GGR tax
- 19.75% GGR
- Effective date
- Not yet verified
- Tax base
- Online casino and poker gross gaming revenue is taxed at 19.75% (raised from an effective 17.5% in July 2025), which includes the investment-alternative obligation. Online sports betting is taxed separately. Confirm current rates with the Division of Gaming Enforcement.
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 offers must not be presented as risk-free or as guaranteeing a win, and the material terms must be disclosed rather than implied.
- Mandatory warnings
- A responsible gambling message and the state problem gambling helpline must appear in advertising.
- Penalties for breach
- The Division of Gaming Enforcement enforces the rules with civil penalties. Caesars was issued a penalty of $251,000 for responsible gaming non-compliance, which indicates the scale the Division is prepared to apply.
Restrictions
- All advertising must prominently display the 1-800-GAMBLER helpline.
- Advertising must carry the message "Bet With Your Head, Not Over It", or comparable wording approved by the Division of Gaming Enforcement.
- Claims of guaranteed wins and descriptions of offers as risk-free are not permitted.
- The Division can restrict advertising placed near schools or in media regarded as targeting vulnerable populations.
- Operators must not direct marketing at self-excluded persons, and a responsible gambling coordinator role oversees marketing compliance.
Outlook
New Jersey remains the bellwether for US iGaming. Watch the effect of the 2025 tax increase on operator margins, continued growth in online casino relative to sports betting, and the state as the reference model other legalising states copy.
Frequently asked questions
- Who regulates online gambling in New Jersey?
- The New Jersey Division of Gaming Enforcement, under the Casino Control Act as amended in 2013 to permit internet gaming.
Sources
- New Jersey Division of Gaming Enforcement
State of New Jersey
Tier 1Accessed 4 Aug 2026 - US Online Casino Data - iGaming tax rates by state
Casino Reports
Tier 3Accessed 4 Aug 2026