Pennsylvania launched online casino in 2019 and is now one of the largest US iGaming markets by revenue, despite having the country’s highest online slots tax. This page replaces our earlier Pennsylvania guide.
Pennsylvania online gambling: key facts for 2026
| Item | Position in 2026 |
|---|---|
| Regulator | Pennsylvania Gaming Control Board (PGCB) |
| Law | Act 42 of 2017 |
| Certificate holders | Pennsylvania casino licensees |
| Partner route | Interactive gaming operators licensed by the PGCB |
| Online slots tax | 54% |
| Online table games and poker tax | 16% |
| Sports wagering tax | 36% |
| Suppliers | PGCB supplier and manufacturer licensing |
| Geolocation | Players must be in Pennsylvania |
Entry routes
- Interactive gaming operator — partner with a casino licensee and obtain PGCB licensing.
- Supplier or manufacturer — license with the PGCB and certify games through its laboratory.
- Investment — subject to suitability review of owners and key persons.
Requirements
- Background investigations of the company, principals and key employees;
- PGCB technical approval of platforms and games;
- Geolocation, age and identity verification, responsible gaming tools and self-exclusion;
- Reporting and AML compliance.
The business case
At 54% on online slots, margins depend on scale and marketing efficiency. Many suppliers enter Pennsylvania before operators do, since supplier licensing gives access to every certificate holder.
Pennsylvania or another US state?
- New Jersey — 19.75% online tax.
- Delaware — lottery-run; vendor route only.
- Nevada — online poker only.
How Gambling Consulting Expert can help
We map the operator and supplier routes, prepare PGCB licensing files and model the business case. Contact us.
