iGaming AGR is taxed on a graduated scale of 20%–28%, with the top tier reserved for operators grossing over $12M/month. Online sports wagering is taxed at 8.4% of AGR. Detroit commercial casinos pay an additional 1.25% municipal services fee. Free-play deductibility tapers over the first five operating years.
Jurisdictions › Michigan › Tax
Michigan · Question 05 of 11
Tax: What is the tax take?
Favourable · Confirmed · AI-generated · Back to full Michigan report →
Key section parameters
| Jurisdiction | Michigan (US-MI) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Favourable |
| Confidence | Confirmed |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
iGaming AGR is taxed on a graduated scale of 20%–28%, with the top tier reserved for operators grossing over $12M/month. Online sports wagering is taxed at 8.4% of AGR. Detroit commercial casinos pay an additional 1.25% municipal services fee. Free-play deductibility tapers over the first five opera…