Delaware is not a conventional GGR-tax jurisdiction — the state is the operator and revenue is captured through structural splits. For sports wagering, after Scientific Games takes 12.5%, the remainder is split 50% to the state, 40% to the casinos and 10% to horse-racing purses. Slots iGaming effective state take is ~57% and table games ~20%. This is the highest effective state take in the US for iGaming slots.
Jurisdictions › Delaware › Tax
Delaware · Question 05 of 11
Tax: What is the tax take?
Unfavourable · Confirmed · AI-generated · Back to full Delaware report →
Key section parameters
| Jurisdiction | Delaware (US-DE) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Unfavourable |
| Confidence | Confirmed |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Delaware is not a conventional GGR-tax jurisdiction — the state is the operator and revenue is captured through structural splits. For sports wagering, after Scientific Games takes 12.5%, the remainder is split 50% to the state, 40% to the casinos and 10% to horse-racing purses. Slots iGaming effect…