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Sub-national
North America
Review due

Pennsylvania (USA): gambling regulation and licensing

Commonwealth of Pennsylvania

Part of United States

  • Online casinoRegulated
  • Online pokerRegulated
  • Online sports bettingRegulated
Regulator
Pennsylvania Gaming Control Board
Headline tax
Not yet verified
Licence required
Yes
Last verified
30 Aug 2026

Summary

Pennsylvania is one of the largest American online casino markets and by some distance the most heavily taxed, which makes it the natural test of how much tax a licensed market can carry. It has been live since July 2019 under Act 42 of 2017, with the Pennsylvania Gaming Control Board licensing online slots, table games and poker alongside online sports wagering. The defining feature is the rate. Online slots are taxed at 54% of gross gaming revenue, the highest slot rate in the country, while table games and poker are taxed at 16%. That gap is not a rounding difference; it is a deliberate policy that prices the highest-yielding product at more than three times the rate of the others, and operators structure their promotional spend around it. The instructive part is that the market grew anyway. Pennsylvania sits alongside New Jersey and Michigan in a group accounting for close to 90% of national iGaming revenue, despite a rate that most operators argued in advance would make the market unviable. That is the argument the industry has to answer whenever another state proposes a high rate, and it is why Pennsylvania is cited in every American gaming tax debate. The counter-argument, that a high rate suppresses reinvestment and competition rather than revenue, is harder to see in headline numbers.

Key facts

Regulator
Pennsylvania Gaming Control Board (PGCB)
Regulator type
Sub-national body
Headline tax
Not yet verified
Licence required
Yes
Minimum age
21+
Tax base
Interactive gaming is taxed by product: online slots at 54% of gross gaming revenue, online table games at 16% and online poker at 16%. The 54% online-slots rate is the highest in the US. Confirm current rates with the Pennsylvania Gaming Control Board.
Capital
Harrisburg
Currency
USD
Official languages
English

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
Interactive gaming is taxed by product: online slots at 54% of gross gaming revenue, online table games at 16% and online poker at 16%. The 54% online-slots rate is the highest in the US. Confirm current rates with the Pennsylvania 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 material must be factually accurate and must not suggest that gambling is a means of resolving financial difficulty.
Mandatory warnings
A responsible gambling message and the state problem gambling helpline must appear in advertising.
Penalties for breach
The Pennsylvania Gaming Control Board supervises compliance and can take disciplinary action against the licence.

Restrictions

  • Advertising must be factually accurate.
  • Advertising must not primarily appeal to minors.
  • Advertising must not imply that gambling relieves financial problems.
  • Advertising must include the Pennsylvania problem gambling helpline.
  • Advertising must not be placed on or near kindergarten to grade 12 schools.
  • Operators must screen marketing lists against the Board self-exclusion list, and must not knowingly send promotional material to minors or self-excluded individuals, including through digital audience-based targeting.

Outlook

The 54% slots tax shapes operator economics and product mix in Pennsylvania and is the number other high-tax proposals are measured against. Watch iGaming revenue growth against that tax drag and the durability of the multi-operator market.

Frequently asked questions

What is the online casino tax rate in Pennsylvania?
Online slots are taxed at 54% of gross gaming revenue, with online table games and poker at 16%.

iGT coverage of Pennsylvania (USA)

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Sources

  1. Pennsylvania Gaming Control Board

    Commonwealth of Pennsylvania

    Tier 1Accessed 4 Aug 2026
  2. Tier 3Accessed 4 Aug 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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