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. <cite index="25-7">Oregon gets 51% of the net revenue from sports gambling—the amount left over after payouts, DraftKing's cut, and other costs.</cite> Player winnings are subject to state and federal withholding: <cite index="2-20,2-21">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.</cite>
Jurisdictions › Oregon › Tax
Oregon · Question 05 of 11
Tax: What is the tax take?
Mixed · Confirmed · AI-generated · Back to full Oregon report →
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. <cite index="25-7">Oregon gets 51% of the net revenue from sports gambling—the amount left over after payouts, DraftK…