Topic Cluster 8 states Updated 2026-04-30

By BettingInUnitedStates Editorial Team Reviewed April 30, 2026

High-Tax Sports Betting States: 30% or Above

States where operators pay 30% or more in sports-betting tax. New York, New Hampshire, Rhode Island, and Oregon top the list at 51%. High tax rates compress operator margin and tend to mute promo aggressiveness.

Editorial Angle

Why This Group Of States Matters

High operator tax compresses operator margin, often muting promo aggressiveness. But state revenue from these markets is among the highest in the US — see our /research/sports-betting-tax-revenue/ for the full fiscal picture.

8 States

States In This Category

Wisconsin WI

Operator tax 60% to Tribes (IGRA) Tracked operators 0 Regulator Wisconsin Department of Administration

Wisconsin became the 33rd state to legalize online sports betting on April 9, 2026 when Governor Tony Evers signed AB 601 (2025 Wisconsin Act 247). The law uses the hub-and-spoke tribal model. Launch …

Full Wisconsin guide →

New Hampshire NH

Operator tax 51% Tracked operators 1 Regulator New Hampshire Lottery Commission

New Hampshire has a DraftKings monopoly under a deal with the state lottery. Highest tax rate in the country at 51% of revenue.

Full New Hampshire guide → Welcome bonuses →

New York NY

Operator tax 51% Tracked operators 9 Regulator New York State Gaming Commission

New York is the largest sports betting market in the United States by handle, consistently generating $2+ billion per month in 2025-2026. It launched mobile betting on January 8, 2022, and taxes opera…

Full New York guide → Welcome bonuses →

Oregon OR

Operator tax 51% Tracked operators 1 Regulator Oregon Lottery

Oregon has a state lottery monopoly. DraftKings took over the Scoreboard app from the Oregon Lottery in 2022. 51% effective tax rate.

Full Oregon guide → Welcome bonuses →

Rhode Island RI

Operator tax 51% Tracked operators 0 Regulator Rhode Island Lottery

Rhode Island has a Sportsbook Rhode Island monopoly operated by the state lottery in partnership with IGT and William Hill.

Full Rhode Island guide →

Delaware DE

Operator tax 50% Tracked operators 1 Regulator Delaware Lottery

Delaware was one of the first states with legal sports betting, launching retail in June 2018. Online betting launched in 2021 through a BetRivers partnership.

Full Delaware guide → Welcome bonuses →

Pennsylvania PA

Operator tax 36% Tracked operators 10 Regulator Pennsylvania Gaming Control Board

Pennsylvania launched retail betting in November 2018 and online in May 2019. It has the highest operator license fee ($10 million) in the US.

Full Pennsylvania guide → Welcome bonuses →

Vermont VT

Operator tax 31-33% Tracked operators 4 Regulator Vermont Department of Liquor and Lottery

Vermont launched sports betting in January 2024. The market now has 4 active online sportsbooks (DraftKings, FanDuel, BetMGM, Caesars). The Vermont Lottery oversees the market with a 31-33% revenue sh…

Full Vermont guide → Welcome bonuses →

Common Questions

What states are in this category?

8 states currently fall in this category: Wisconsin, New Hampshire, New York, Oregon, Rhode Island, Delaware, Pennsylvania, Vermont. The list updates whenever a state's market structure changes (operator count, tax rate, or legal status).

Why does this category matter for bettors?

How were these states selected?

States are filtered by parsed operator-tax rate from our state-data ground truth file. Only states with a numeric tax rate (excluding tribal-compact arrangements) are included.

Where can I see the underlying data?

Each state has a dedicated guide page (/states/[slug]/) with the full operator list, tax history, regulator information, and timeline. For aggregate fiscal data across all 38 legal jurisdictions, see our /research/sports-betting-tax-revenue/ analysis.