Pennsylvania

Pennsylvania Gaming Control Board (PGCB) ↗Regulatedsince 2017verified 2026-08

The Gaming Expansion Act of 2017 (Act 42) authorised interactive gaming (iGaming) in Pennsylvania, and the first online casinos launched in July 2019. The PGCB regulates the market through 'interactive gaming certificates' held by the state's licensed Category 1, 2 and 3 casinos, each covering up to three verticals (slots, table games and poker); certificate holders may run the games themselves or contract with a licensed Interactive Gaming Operator (Qualified Gaming Entity). Pennsylvania's tax on online slots is among the highest applied to iGaming anywhere in the US.

Tax

interactive (online) gross gaming revenue

54% online slots; 16% online table games & poker

Online slots carry one of the highest iGaming tax rates in the US, while table games/poker are far lower; online sports wagering is taxed separately at 36% of revenue. Local share assessments also apply.

Key facts

Licence termInteractive gaming certificate valid 5 years from issuance, renewable.

Regime since2017

Key-person licencesPrincipals and key employees of certificate holders, interactive gaming operators and suppliers must be individually licensed/qualified by the PGCB.

Online casinos launchedJuly 2019Authorised by Act 42 of 2017.

TetheringOperators must partner with a licensed PA land-based casino (Category 1/2/3)

Certificate pool39 certificates originally available13 casinos x 3 verticals (slots, table games, poker).

Equipment locationInteractive gaming servers/equipment must be located in Pennsylvania

Licence types

Interactive gaming certificate (held by a land-based Category 1/2/3 casino) - slots, table games and/or pokerInteractive Gaming Operator licence (Qualified Gaming Entity operating on a certificate holder's behalf)Interactive Gaming Manufacturer and Supplier licencesGaming Service Provider registrations and key-employee/principal licences

Fees

Interactive gaming certificate$4 million per certificateDuring the 2018 initial window casinos could take all three verticals as a bundled $10 million package; individual certificates thereafter cost $4 million each.

Certificate renewal fee$250,000Certificate valid 5 years, then renewed.

Interactive Gaming Operator / supplier licensingseparate application and licensing fees applySet by the PGCB for operators, manufacturers and suppliers.

Change-watch

2025

PGCB reported record annual gaming revenue with interactive gaming (iGaming) continuing strong growth; the 54% online-slots / 16% table-games iGaming tax rates were unchanged.

2025

Continued legislative debate over taxing and regulating unlicensed 'skill games' and possible future online-tax changes, but iGaming rates remained as set as of 2026.

Sources

Pennsylvania Gaming Control Board (official)gamingcontrolboard.pa.gov

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

PGCB - Re-opens petition period for available iGaming certificates ($4M each)gamingcontrolboard.pa.gov

K&L Gates - Act 42 of 2017 authorises online gambling in Pennsylvaniafiles.klgates.com

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

← The global licensing map