Michigan

Michigan Gaming Control Board (MGCB) ↗Regulatedsince 2021verified 2026-08-03

Michigan's Lawful Internet Gaming Act (Public Act 152 of 2019) and Lawful Sports Betting Act (Public Act 149 of 2019) authorized online casino and online sports betting, both of which launched 22 January 2021. Each internet operator must be tethered to one of the three Detroit commercial casinos or a federally recognized tribal casino and must run through a licensed internet gaming platform provider. The Michigan Gaming Control Board licenses and regulates operators, platform providers, suppliers and key persons.

Tax

Adjusted gross receipts (AGR)

Online casino 20-28% graduated (AGR); online sports betting 8.4%

Graduated online-casino tax on AGR per MCL 432.312: 20% up to $4M, 22% $4-8M, 24% $8-10M, 26% $10-12M, 28% over $12M. Detroit casino licensees pay an additional 1.25% to the City of Detroit (effectively 21.25-29.25%). Online sports betting taxed at 8.4% of adjusted gross sports betting receipts (Detroit licensees add 1.25% city tax).

Key facts

Licence term5 years (renewable)

Regime since2021

Key-person licencesEach internet gaming/sports operator must contract with an MGCB-licensed internet gaming platform provider. Suppliers, vendors and gaming employees need occupational/supplier licences; officers, directors and significant owners undergo suitability investigation.

Operator tetheringUp to 15 operators - 3 Detroit commercial casinos plus ~12 tribal casinoseach casino licensee runs one online skin via a platform provider

Launch date22 January 2021online casino and online sports betting went live the same day

Minimum age21

Platform/supplier licensingMandatory licensed internet gaming platform provider behind every operator

Responsible gamingMGCB responsible-gaming database and statewide self-exclusion program

Licence types

Internet gaming (online casino)Internet sports bettingInternet gaming platform provider (supplier)

Fees

Internet gaming operator application fee$50,000one-time application fee under the Lawful Internet Gaming Act

Initial licence fee (on approval)$100,000plus roughly $50,000 annual regulatory fee

Internet sports betting operator application fee$50,000separate licence under the Lawful Sports Betting Act

Change-watch

2019

Lawful Internet Gaming Act (PA 152) and Lawful Sports Betting Act (PA 149) enacted

2021

Online casino and online sports betting launched 22 January 2021

Related terms

ggr self exclusion responsible gambling

Sources

MGCB - Internet Gamingmichigan.gov

Michigan Lawful Internet Gaming Act (Public Act 152 of 2019)legislature.mi.gov

MGCB - Revenues and Wagering Tax Informationmichigan.gov

Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Michigan Gaming Control Board) before relying on it.

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