DOR Gaming
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Current Rates

The following tax structure has been in effect since July 1, 2011:

 

  • 0.2375% tax on $0 - $2 million in adjusted gross proceeds (AGP)
  • 1.9% tax on $2 - $5 million in AGP
  • 8.55% tax on $5 - $8 million in AGP
  • 10.45% tax on $8 - $10 million in AGP
  • 15.20% tax on $10 - $13 million in AGP
  • 19% tax on AGP above $13 million in AGP

The tax rate is on the cumulative AGP produced by casinos each fiscal year, starting July 1.