Michigan vs New Jersey
Two leading US online casino states with different tax shapes. Michigan (MGCB), live since 2021, taxes online casino on a graduated 20 to 28% of adjusted gross receipts, plus 1.25% for Detroit licensees, and also allows online sports betting. New Jersey (DGE), live since 2013, taxes online GGR at a flat 19.75% from July 2025 and tethers operators to an Atlantic City casino.
Key differences
- Tax: Michigan graduated 20 to 28% of adjusted gross receipts; New Jersey flat 19.75% of online GGR.
- Partners: Michigan ties operators to Detroit commercial and tribal casinos; New Jersey to Atlantic City casinos.
- Age: Michigan sets a minimum age of 21.
Michigan suits operators wanting both online casino and sports betting tied to Detroit and tribal partners.
Full Michigan profile →New Jersey suits operators wanting the most established US online casino market at a flat tax.
Full New Jersey profile →Common questions
How is online gambling taxed in Michigan compared with New Jersey?
Michigan: Online casino 20-28% graduated (AGR); online sports betting 8.4% (base: Adjusted gross receipts (AGR)). New Jersey: 19.75% online GGR (from 1 July 2025; previously 15%) (base: internet gross gaming revenue (online GGR)).
Who regulates online gambling in Michigan and New Jersey?
Michigan is regulated by Michigan Gaming Control Board (MGCB); New Jersey by Division of Gaming Enforcement (DGE).
Which has the longer licence term, Michigan or New Jersey?
Michigan: 5 years (renewable). New Jersey: Casino, CSIE, sports-wagering and key-employee licences are valid 5 years; internet gaming permits carry annual renewal fees..
More head-to-heads
Sources (7)
Figures drawn from the Michigan and New Jersey profiles · verified 2026-08-07
Not legal or tax advice. This is a neutral teaching comparison; confirm every figure against the primary regulator (Michigan Gaming Control Board; Division of Gaming Enforcement) before relying on it. 18+.