North Carolina imposes a flat 18% tax on gross wagering revenue (GWR) under N.C.G.S. §105-113.128 / Chapter 18C Article 9. GWR is amounts received from wagers less winnings paid, before expenses/fees/taxes. The 18% rate ranks roughly 11th of 27 comparable states. Legislative proposals to raise the rate (to as high as 36%, with later discussion of a 20–30% band) remain unenacted as of June 2026.
Jurisdictions › North Carolina › Tax
North Carolina · Question 05 of 11
Tax: What is the tax take?
Favourable · Confirmed · AI-generated · Back to full North Carolina report →
Key section parameters
| Jurisdiction | North Carolina (US-NC) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Favourable |
| Confidence | Confirmed |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
North Carolina imposes a flat 18% tax on gross wagering revenue (GWR) under N.C.G.S. §105-113.128 / Chapter 18C Article 9. GWR is amounts received from wagers less winnings paid, before expenses/fees/taxes. The 18% rate ranks roughly 11th of 27 comparable states. Legislative proposals to raise the r…