Overview: Gambling in Delaware
Very high 50% tax rate. State-run monopoly through Delaware Lottery. Limited operator selection. One of the earliest states. The Delaware Lottery oversees all gambling operations in the state.
Online Sports Betting in Delaware
Online sports betting has been legal in Delaware since 2018. There are currently 1 licensed sportsbook apps operating in the state. The state taxes operators at 50% of gross gaming revenue.
Online Casino Gambling in Delaware
Online casino gambling (slots, table games, live dealer) became legal in Delaware in 2013. Currently 0 licensed online casinos operate. All are regulated by the Delaware Lottery.
Tax Requirements for Gamblers in Delaware
All gambling winnings are subject to federal income tax as ordinary income. You should report net gambling winnings on your federal tax return. Sportsbooks and casinos may issue W-2G forms for significant winnings. Keep records of your gambling activity — wins and losses — throughout the year. Delaware residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in Delaware
Problem gambling is a serious issue. If gambling is impacting your life or relationships, free confidential help is available:
- National Problem Gambling Helpline: 1-800-522-4700 (call or text, 24/7)
- National Council on Problem Gambling (ncpgambling.org)
- Delaware Self-Exclusion: Delaware Lottery Self-Exclusion