DOR Gaming
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Historic Rates

October 1991 - September 1992

  • 4% tax on $0 to $440,000
  • 8% tax on $440,000 to $1.2 million
  • 15% tax above $1.2 million

October 1992 - September 1993

  • 2% tax on $0 - $1 million
  • 20% tax above $1 million

October 1993 - September 1994

  • 2% tax on $0 to $1 million
  • 8% tax on $1 million to $2 million
  • 15% tax on $2 million to $3 million
  • 18% tax above $3 million

October 1994 - September 1996

  • 2% tax on $0 to $2 million
  • 8% tax on $2 million to $4 million
  • 15% tax on $4 million to $5 million
  • 18% tax above $5 million

October 1996 - June 1999

  • 2% tax on $0 to $2 million
  • 4% tax on $2 million to $4 million
  • 14% tax on $4 million to $5 million
  • 18% tax on $5 million to $10 million
  • 20% tax above $10 million

July 1999 - June 2008

  • 0.25% tax on $0 to $2 million
  • 2% tax on $2 million to $4 million
  • 4% tax on $4 million to $5 million
  • 11% tax on $5 million to $10 million
  • 16% tax on $10 million to $15 million
  • 20% tax above $15 million

July 2008 - June 2011

  • 0.25% tax on $0 - $2 million
  • 2% tax on $2 - $5 million
  • 9% tax on $5 - $8 million
  • 11% tax on $8 - $10 million
  • 16% tax on $10 - $13 million
  • 20% tax on AGP above $13 million

 July 1, 2011 – June 30, 2012

  • 0.2375%          $0 - $2 million
  •  1.90%              $2 million - $5 million
  •  8.55%              $5 million - $8 million
  • 10.45%             $8 million - $10 million
  • 15.20%            $10 million - $13 million
  • 19%                       Above $13 million

Current Gaming Tax Rates,
which became effective July 1, 2012

  • 0.25%               $0 - $ 2 million
  •  2%                    $2 million - $5 million
  •  9%                    $5 million - $8 million
  • 11%                   $8 million - $10 million
  • 16%                  $10 million - $13 million
  • 20%                       Above $13 million