Sports wagering is taxed on adjusted gross receipts (GGR). Under P.A. 103-0592, effective 1 July 2024, a graduated structure applies: 20% up to $30M, 25% $30-50M, 30% $50-100M, 35% $100-200M, and 40% above $200M — superseding the prior flat 15%. From 1 July 2025 a per-wager fee applies to online wagers ($0.25 on the first 20M, $0.50 thereafter). Chicago added a 10.25% municipal levy from 1 January 2026 and Cook County imposes 2%. The 40% top bracket is among the highest in the US and captures most DraftKings and FanDuel Illinois revenue.
Jurisdictions › Illinois › Tax
Illinois · Question 05 of 11
Tax: What is the tax take?
Unfavourable · Confirmed · AI-generated · Back to full Illinois report →
Key section parameters
| Jurisdiction | Illinois (US-IL) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Unfavourable |
| Confidence | Confirmed |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Sports wagering is taxed on adjusted gross receipts (GGR). Under P.A. 103-0592, effective 1 July 2024, a graduated structure applies: 20% up to $30M, 25% $30-50M, 30% $50-100M, 35% $100-200M, and 40% above $200M — superseding the prior flat 15%. From 1 July 2025 a per-wager fee applies to online wag…