🇺🇸 Michigan (USA) · Michigan Gaming Control Board (MGCB)
Michigan (USA) Online Gambling Licence — 2026
A fast-growing US iGaming market — Michigan launched online casino and sports betting in 2021 and quickly became one of the largest regulated states by revenue.
Tier 2 — Credible domestic / EU regionalMichigan moved fast. It launched regulated online casino and sports betting in January 2021 and became one of the biggest US iGaming markets within two years. For operators rolling out state by state, it's a priority after New Jersey and Pennsylvania.
The structure mirrors the US norm — you partner with a Detroit commercial casino or a tribal casino, and the MGCB runs suitability checks on key persons. The graduated iGaming tax climbs to 28%, so margins depend on volume and product mix.
Quick facts
| Regulator | Michigan Gaming Control Board ↗ |
|---|---|
| Tier | Tier 2 — Credible domestic / EU regional |
| Licence types | Internet gaming operator licence, Internet sports-betting operator licence, Internet gaming supplier licence, Casino licence |
| Application cost | USD 50,000 application + USD 100,000 licensing fee (internet gaming) |
| Annual cost | USD 50,000 a year after the year of issue (MCL 432.306(9)); 5-year licence term; investigation costs billed separately |
| Gaming tax | 20-28% of internet GGR (graduated); 8.4% sports betting |
| Corporate tax | Michigan corporate income tax applies |
| Substance | Partnership with a Detroit commercial casino or a tribal casino; key-person suitability |
| Timeline | 6-12 months via a casino partner |
Pros
- Full online casino and sports betting since 2021
- Tribal and commercial casino partnership routes
- Among the top US states by iGaming revenue
Cons
- Graduated iGaming tax up to 28%
- Casino or tribal partner required
- Servers and key persons must meet MGCB suitability
Best for
- iGaming operators scaling US state-by-state
- Sportsbooks after New Jersey and Pennsylvania
- Suppliers needing a Midwest licence
Recent developments (2025-2026)
From 1 January 2027 the free-play deduction in the internet gaming tax base ends for the 14 operators that launched in 2021 (year 6 under MCL 432.303(a)); applied to January-September 2026 receipts, the change adds USD 30.13m of tax. The 20-28% bands apply band by band on calendar-year receipts.
Frequently asked questions
When did Michigan launch online gaming?
January 2021. Online casino, online poker, and online sports betting all went live under the Michigan Gaming Control Board.
How is Michigan iGaming taxed?
On a graduated scale from 20% to 28% of internet gross gaming revenue, depending on revenue band, with sports betting taxed at 8.4%.
Do I need a casino partner in Michigan?
Yes. Online operators must partner with a Detroit commercial casino or a federally recognised tribal casino to access the market.
Further reading on Michigan (USA)
Compare and define
- Licence cost benchmarks to compare Michigan (USA) against — application fee, annual renewal, gaming tax and the all-in first-year figure.
- How Michigan (USA) compares with 35 other jurisdictions — cost, tax, timeline and reputational tier, grouped by tier.
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