New Jersey vs Pennsylvania
The two largest US online casino markets, split by tax. New Jersey (DGE), live since 2013, taxes online GGR at 19.75% from July 2025 and tethers operators to an Atlantic City casino. Pennsylvania (PGCB) taxes online slots at 54%, one of the highest US rates, with table games and poker at 16%, and also requires a land-based casino partner.
Key differences
- Tax: New Jersey 19.75% of online GGR; Pennsylvania 54% on online slots and 16% on tables and poker.
- Tethering: both require a land-based partner, an Atlantic City casino in New Jersey and a Category 1, 2 or 3 casino in Pennsylvania.
- Servers: New Jersey requires equipment in Atlantic City; Pennsylvania requires it in Pennsylvania.
New Jersey suits operators wanting the more established, lower-taxed US online casino market.
Full New Jersey profile →Pennsylvania offers a large market, but a much higher slots tax that reshapes slot economics.
Full Pennsylvania profile →Common questions
How is online gambling taxed in New Jersey compared with Pennsylvania?
New Jersey: 19.75% online GGR (from 1 July 2025; previously 15%) (base: internet gross gaming revenue (online GGR)). Pennsylvania: 54% online slots; 16% online table games & poker (base: interactive (online) gross gaming revenue).
Who regulates online gambling in New Jersey and Pennsylvania?
New Jersey is regulated by Division of Gaming Enforcement (DGE); Pennsylvania by Pennsylvania Gaming Control Board (PGCB).
Which has the longer licence term, New Jersey or Pennsylvania?
New Jersey: Casino, CSIE, sports-wagering and key-employee licences are valid 5 years; internet gaming permits carry annual renewal fees.. Pennsylvania: Interactive gaming certificate valid 5 years from issuance, renewable..
More head-to-heads
Sources (10)
Figures drawn from the New Jersey and Pennsylvania profiles · verified 2026-08-07
Not legal or tax advice. This is a neutral teaching comparison; confirm every figure against the primary regulator (Division of Gaming Enforcement; Pennsylvania Gaming Control Board) before relying on it. 18+.