title: Oregon — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/oregon/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Oregon](https://advennt.io/jurisdictions/oregon/) Tax Oregon · Question 05 of 11 # Tax: What is the tax take? Mixed · Confirmed · AI-generated · [Back to full Oregon report →](https://advennt.io/jurisdictions/oregon/) Key section parameters | Jurisdiction | Oregon (US-OR) | |---|---| | Regulator | Oregon State Lottery & Oregon Racing Commission (ORC) | | Favourability | Mixed | | Confidence | Confirmed | | Review status | AI-generated | | Last collected | 18 Oct 2026 | Summary answer Because online sports betting is run as a state-lottery product rather than a taxed commercial licence, there is no conventional GGR tax rate for a competing operator to plan around. Oregon gets 51% of the net revenue from sports gambling—the amount left over after payouts, DraftK… ## Full section analysis Because online sports betting is run as a state-lottery product rather than a taxed commercial licence, there is no conventional GGR tax rate for a competing operator to plan around. Oregon gets 51% of the net revenue from sports gambling—the amount left over after payouts, DraftKing's cut, and other costs. Player winnings are subject to state and federal withholding: The Oregon Lottery withholds 8% of all sports bet winnings over $1,500. Federal taxes apply here as well, with an additional 24% tacked onto gambling income exceeding $5,000.