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
Legal framework
Primary statutes
Act 42 of 2017 (interactive gaming expansion)
- Year
- 2017
- In force
- Yes
- Summary
- Act 42 of 2017 amended the Pennsylvania Race Horse Development and Gaming Act to authorise interactive gaming (online casino and poker), online sports wagering and other expanded gaming. Online casino went live in July 2019.
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%.
Sources
- Pennsylvania Gaming Control Board
Commonwealth of Pennsylvania
Tier 1Accessed 4 Aug 2026 - US Online Casino Data - iGaming tax rates by state
Casino Reports
Tier 3Accessed 4 Aug 2026