New Jersey

Division of Gaming Enforcement (DGE) ↗Regulatedsince 2013verified 2026-08

New Jersey legalised internet gaming in 2013 under an amendment to the Casino Control Act, with the first sites going live in November 2013. Two bodies share oversight: the Division of Gaming Enforcement (DGE) is the enforcement and investigative arm and the primary regulator of internet gaming, while the Casino Control Commission issues casino licences and individual qualifications. Online casino operators cannot hold a standalone licence; they must partner with (be 'tethered' to) one of Atlantic City's licensed casinos and run their equipment from within the state.

Tax

internet gross gaming revenue (online GGR)

19.75% online GGR (from 1 July 2025; previously 15%)

Plus a 5% investment alternative tax (CRDA) on iGaming revenue and a $250,000/yr responsible-gambling contribution; land-based/retail casino GGR is taxed on a different basis (8% plus CRDA), so online and retail rates differ.

Key facts

Licence termCasino, CSIE, sports-wagering and key-employee licences are valid 5 years; internet gaming permits carry annual renewal fees.

Regime since2013

Key-person licencesOwners, directors, principals and key employees of the licensed casino and its internet gaming affiliates must be individually qualified/licensed by the DGE and Casino Control Commission.

TetheringiGaming operators must partner with a licensed Atlantic City casinoNo standalone online-only licence exists.

Legal sinceNovember 2013First regulated US state to launch full online casino gaming alongside Delaware/Nevada.

Equipment locationInternet gaming servers must be located in Atlantic CityWithin a casino or DGE-approved facility.

Dual regulatorsDGE (internet gaming, enforcement) + Casino Control Commission (licensing)

Licence types

Internet gaming permit (tethered to a licensed Atlantic City casino)Casino Service Industry Enterprise (CSIE) licence for platform providers and suppliersAncillary vendor / gaming-related registrationsCasino key / qualifier and key-employee licences

Fees

Internet gaming permit fee (initial)$400,000A $100,000 application fee is credited toward the $400,000 if the applicant is found suitable.

Annual permit renewal feeat least $250,000Set to cover the cost of enforcement, control and regulation of internet wagering.

Responsible-gambling contribution$250,000 per yearAnnual payment to the State General Fund earmarked for compulsive-gambling programmes.

Change-watch

2025

Effective 1 July 2025, NJ raised the tax on online casino GGR from 15% to 19.75% (and internet sports wagering from 13% to 19.75%, DFS from 10.5% to 19.75%) via the FY2026 budget bill A5803; Gov. Murphy had initially sought 25%.

2025

New Jersey moved to restrict/ban unlicensed sweepstakes ('social casino') operators offering casino-style play.

Sources

NJ DGE - Internet Gaming Informationnjoag.gov

American Gaming Association - New Jersey Regulatory Fact Sheet (2025)americangaming.org

Legal Sports Report - NJ online casino/sports betting tax increase to 19.75%legalsportsreport.com

NJ DGE - Fee Schedule (N.J.S.A./N.J.A.C.)nj.gov

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

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