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They only cover standard income taxes on profitspa gambling tax rate  Here are the states that ranked ahead of Pennsylvania for having a larger share of their revenue come from gambling taxes: No

Video Gaming Terminals. Tax on Online Casino Winnings in Pennsylvania. During that time, Yass paid an average federal income tax rate of just 19%, far below that of comparable Wall Street traders. Live poker and table games have a tax rate of 16 percent. This means it is possible to play college sports betting, MLB sports betting, and NBA sports betting in the state. I am not a professional gambler. Second to New York in tax revenue was Pennsylvania, which also has a high tax rate of 36%. Simply include the amount you won on your state income tax return. 50% Arizona gambling tax, federal taxes will be owed to the government as well. The trends. Now there are 34 locations, each with just five machines, the maximum allowed in an. It depends on how much income you have from other sources for the year. If, however, you didn’t provide your Social Security number (or your Tax Identification Number), in that case. The winner’s responsibility Pennsylvania has its own income tax rate of 3. File this form to report gambling winnings and any federal income tax withheld on those winnings. Pennsylvania’s much-anticipated online casino industry kicked off in July 2019. Katie has covered the legal Pennsylvania gambling industry for Catena Media since 2019. The tax rate on online poker and table games is set at 14% of gross gaming revenue with an additional 2% allocated for a local share assessment. State and local tax rates vary by location. Pennsylvania law mandates that a percentage of gaming revenue be earmarked for the state’s Compulsive and Problem Gambling Treatment Fund. 5% if gambling losses are not itemized. 75% for retail sportsbooks and 14. Where are enough of queries surrounding Pennsylvania taxes and gambling winnings. The effective tax rate is 17. 75%. For instance, a $52 tax would be collected at $1 per week for employees paid weekly or at $4. 07%. 44 billion in taxes tied directly to gaming revenue, an increase of 5. The company has not rolled out its new technology stack to the state either. . However, you may get reimbursed some or have to pay more depending on which tax bracket you are in. 36 billion, down 42. Whether it's $5 or $5,000, from the track, an office pool, a casino or a gambling website, all gambling winnings must be reported on your tax. Indiana. 07% for State tax. See 72 PA C. 4 million in May revenue. 75%, and therefore, sees far less revenues than New York, Pennsylvania, Illinois and New Jersey. Pennsylvania has a 6. 1: Nevada - 10. The withholding rates for gambling winnings paid by the New Jersey Lottery are as follows: 5% for Lottery payouts between $10,001 and $500,000; 8% for Lottery payouts over $500,000; and. An amended WV state return must be filed for tax years 2020-2022 using the appropriate year’s tax form. 58%. Nevada taxes all gambling at a rate of 6. Box 1393 Philadelphia, PA 19105-1393. You are responsible for reporting and paying taxes due on gambling winnings. Gambling in Pennsylvania includes casino gambling, the Pennsylvania Lottery,. Within our work, we propose a different tax rate of 20 percent. These vary from 0% at the lowest to 8. Local share assessment. Gaming Tax Background. 405 Chauncey Avenue NW. Gambling Taxes Finance A record 50. In the below table, you can see the variety in tax rates across the country. 07%, which can go up to 15. These cost $100 and are active for one year. 20, 2023 — PA sports betting handle hit a new record high in October with $829 million in total bets. The higher your taxable income, the higher your state tax rate. § 13B54. Taxes and Fees § 13B51. Other states like Illinois, Pennsylvania and Tennessee are new to the business and could drop tax rates in the future. Up To $250. 07%, PA bettors enjoy the lowest rate of all states with flat gambling tax. 25 % of the amount wagered, and an annual occupational tax. 8 million. Tax revenue generated from sports wagering during June 2022 was $4,597,039*. Pennsylvania residents for PA personal income tax purposes regardless of when the payments are received. 8% for Lottery payouts over $10,000, if the claimant does not provide a valid Taxpayer Identification Number. Tax Withholding. Tax revenue generated from sports wagering during April 2021 was $9,466,734*. While Pennsylvania’s lawmakers cannot make up the entire $3 billion budget deficit through gambling revenues, they will save the taxpayers hundreds of millions of dollars over the months and years. 59% compared to revenue generated in November 2021. For noncash gambling, there are two options. A $36 tax would be collected at 69 cents a week for employees paid weekly, or at $3 a month for employees that are paid monthly. TAX RATE Casinos are taxed at an effective rate of 46. 07% (state) ⭐ Regulatory body : PA Gaming Control Board :Part-year residents are not subject to PA tax on ordinary interest, dividends, gains, intangible property or gambling and lottery winnings from PA sources while a nonresident. 25 percent tax for problem gambling. West Virginia. The requirements for reporting and withholding depend on: the type of gambling, the amount of the gambling winnings, and. 1 Operated by Parx Casino. So, if you lost $5,000 on sports betting last year but took home $7,000 in the end, you’d be able to deduct all of those losses. gov to file your return. Yes. Illinois, which saw the third highest amount, taxes. The amounts and rates for 2020 are: $0-$3,000: 2% $3,000-$5,000: $60 + 3% of excess of $3,000Those mandatory reporting thresholds are as follows: Total winnings, or combined bet and profit, of more than $1,200 on a slot machine. The state includes winnings made from gambling as income and thus applies this income tax to earnings made from sports and casino gambling. When gambling winnings are combined with your annual. Poker tournament winnings are more than $5,000. Pennsylvania has one of the highest tax rates in the country for these online gambling verticals, with online slots at 54% and table games and poker at 16%. By test11145181 August 15, 2022. 5 billion through licensing fees and tax revenue since its launch 12 years ago. If you have problems with gambling addiction, PLEASE contact here - Ncpgambling. Newest Updated Feb 22, 2023. because I want to see the impact of a 36% tax rate. But the bills set a tax rate at 10% on the amount of money a gambling operator gets from people’s losses. Gambling income is almost always taxable income which is reported on your tax return as Other Income on Schedule 1 - eFileIT. By comparison, sportsbooks in No. The amount of taxes collected in Pennsylvania is fueled by a 55% tax rate on gross slot machine revenue and 16% on gross table games revenue. 4 percent tax rate on adjusted gross sports betting receipts. This does not explicitly state sports betting, but it does cover. If you have problems with gambling addiction, PLEASE contact here - Ncpgambling. 25 percent of net take. Following testing, the first wave of online casinos went live in July 2019. Katie has covered the legal Pennsylvania gambling industry for Catena Media since 2019. The gambling winnings are also considered part of your income, with a flat tax of 3. Background : The determination of Michigan. Bet Now. The Property Tax/Rent Rebate Program is one of five programs supported by the Pennsylvania Lottery. If you didn’t give the payer your tax ID number, the withholding rate is also 24%. This is much lower than the other states in the US. 07% applies to all winnings from land-based establishments and PA online gambling sites. For Tax Year 2022: 3. INCOME TAX – TREATMENT OF GAMBLING GAINS, LOSSES, AND EXPENSES (Replaces Revenue Administrative Bulletin 2016-3) Approved: December 5, 2022 . New Jersey Sports Betting Tax Revenue. 5%, 95% CI [3. 1 percent for the rest of the nation between 2008 and 2015. Your state will tax the winnings too, unless you live in a state that does not impose a state-level income tax. Video Gaming Terminals. The graduated tax schedules could require you to pay a higher rate on the top levels of your 2021 income. • You may receive a Form W-2G, Certain Gambling Winnings and have federal income taxes withheld from your prize by the gambling establishment if you have qualifying winnings. It’s the second-best online casino revenue total in the state’s history. 25 percent of the handle (total amount wagered). Jessica Welman . Pennsylvania gambling laws are strict and focused on transparency. Is the tax rate different for different lotteries? No. O. In addition to federal taxes payable to the IRS, Pennsylvania levies a 3. The winner’s responsibilityPennsylvania has its own income tax rate of 3. They also have a flat excise rate of 10%. Is the tax rate different for different lotteries? No. PAGaming Control Board Reports 7. The gambling tax rate is 3. All gambling winnings must be reported as they are all considered taxable income. Gaming Tax Bulletin 2015-01 -- Department of Revenue Policy Concerning the Deductibility of Promotional Items for Purposes of Calculating Gaming Taxes. Compulsive and problem gambling. The State of Michigan receives 3. The tax withholding rates for states can vary by location and game. Pennsylvania has the lowest flat tax rate of any state. Senator Gene Yaw introduced legislation in Nov. 6% for income between $40,000 and $60,000. Unlike sportsbooks, PA online casinos are allowed to partner with unlimited “skins” (online gambling brands), and since all but one casino has purchased a license to offer some form of iGaming (along with outsiders Golden Nugget and MGM), you have plenty. 5% on retail betting and 14. 07 percent against taxable income of resident and nonresident individuals, estates, trusts, partnerships, S corporations, business trusts and limited liability companies not federally taxed as corporations. Both online and offline gambling games, except promotional lotteries, are subject to a gambling tax. 1403 ) • Local share assessment: two percent for. (compared to a median tax rate of 11%. Up to $1,250 go Caesars Promo Code: PENNFULL. Each Pennsylvania sportsbook can be. $600 or more, and; At least 300 times the amount of the wager; The winnings are subject to federal income tax withholding (either regular gambling withholding or backup withholding). Maryland’s state rate ranges from 2% to 5. In New Jersey, taxes are just 8. Pennsylvania state taxes for gambling. In Maryland, there is a gambling winnings tax rate of 8. Any other bet if the proceeds are equal to or greater than 300 times the wager amount. Gambling in Pennsylvania is a taxational business, and the rates differ on various factors. Between July 21, 1983 and Dec. § 13B55. In addition to cash, taxable gambling and winnings may include the value of non-cash prizes (vacations, automobiles, etc. (91168), PA , CO (94449040), IN (SWR-000133), WV (SWS070 &. Estates and trusts are taxpayers for Pennsylvania personal income tax purposes. 2023-2024 Tax Brackets and Federal Income Tax Rates Federal Income Tax Calculator: Tax Return and Refund Estimator (2023-2024) 1099 Form: Definition, Who Gets One, How It WorksOur tax calculator can be used in popular gambling states such as CO, IN, KS, LA, MI, NJ, NV, NY, PA, TN, and VA. 79% for Philadelphia residents. ️ Online gambling launch : July 2019 : 💸 Tax rate : 25% (federal) + 3. For these players, gambling winnings are considered regular income for tax purposes, meaning that they are taxed at the normal income tax rate, rather than the gambling tax rate. Since the inception of legal sports betting in 2018, the Garden State has collected $169. 07%. Pennsylvania Betting Sites; Rhode Island Betting Sites; South Carolina Betting;. No promotional rates found. Total adjusted revenue for April 2021 for video gaming terminals (VGTs) was $3,851,012. There is an effective rate of 36%, in addition to a $10 million one-time licensing fee. $10,360. The tax rate for gambling winnings, if reported on Form W2-G, is 24%. It was legalized as part of the update to the State’s gambling laws, which had not been altered since 2004, when casino operators and racetracks within the State borders. If you didn’t give the payer your tax ID number, the withholding rate is also 24%. 6 billion generated in commercial gaming revenue in 2019 - the fifth-straight year of revenue growth. The. All gambling income from any source whatsoever is subject to tax and is a component of AGI. This means if you win Mega Millions, Powerball or a state lottery you will pay the same rate of taxes. PA casinos will have to pay a 36% tax on winnings to the state Sports bettors are generally subject to a flat 24% tax but tack on 3. gov to file your return. If you receive multiple W-2G. 5% for income between $25,000 and $40,000. In Pennsylvania, gambling taxes apply to all forms of wagering – lotteries, sports betting, horse racing, slots, and casino games. For noncash gambling, there are two options. Video gambling terminals (VGTs) are opening monthly throughout Pennsylvania, though the average gambler may never notice them. The Pennsylvania Race Horse Development and Gaming Act was designed to produce tremendous benefits for Commonwealth citizens through the legalization of casino gaming. {/HIDESEARCH} HARRISBURG, PA:The Pennsylvania Gaming Control Board reported today that the combined total revenue generated from all forms of gaming along with fantasy contests during November 2022 was $452,357,922, an increase of 4. $726 million total bets in September, up around 13% from a. 5 percent on gaming machine revenue 35 percent on table game revenue. Rising tide of PA online gambling. Effective for taxable years beginning after December 31, 2017, the withholding rate under Section 3402(q. GAMING TAX RATE 53. 7 percent from 2018. The first went into service in August 2019. Plus, federal income tax is applied to gambling wins. PA Casinos withhold 25% of winnings. The IRS, and your state or municipality if they assess taxes on your income, consider gambling winnings. The Pennsylvania Lottery will automatically withhold PA personal income tax on prizes greater than $5,000 claimed after July 12, 2016. People in the lowest tax brackets pay 10%. This betting handle is the third-largest in US history. 36%, Penn National Gaming PENN, +1. Arizona allows operators to deduct promotional credits and free bets up to 20% of sports betting handle during the first two years of Arizona sports betting. Let’s look at the different types of gamblers:The Pennsylvania gaming industry is booming. Pa Tax On Gambling Winnings. This rate is higher than the online casino tax rates in New Jersey and Michigan, but considerably less than the 54% rate that Pennsylvania applies to slot. 3% of your winnings. Call the PA Gambling Addiction 24-hour hotline at 1-800-GAMBLER. The state imposes a 36% tax on PA sports betting revenue, the highest rate of any competitive commercial market in the US. At least half these revenues result from state governments acting as ‘gambling entrepreneurs’, by legalising new, and more. They are considered personal taxable income, which carries a rate of 3. You can use PA-40 Schedule T to report your Pennsylvania taxable winnings. 4. More than $5,000 in winnings (reduced by the wager or buy-in) from a poker tournament Any winnings. See 72 PA C. Certificate holder deposits. PA applies a standard income tax to all residents’ earnings. In Illinois, the initial in-person license is $10 million and the online license is $20 million. These 19 sites were operated by 10 different In the case of sports betting, the Kentucky sports betting tax rate is 9. 75%. Thankfully, Pennsylvania makes up for it, with an overall population size of 12 million residents. The best PA online sportsbooks are legal sports betting providers that have a wide range of betting markets, top-of-the-line sports betting apps, and outstanding bonuses like risk-free bets and deposit matches. Pennsylvania charge a flat rate on their gambling winnings state tax of 3. Tennessee is one of just 10 states that makes at least 4. 1, 2024, while the third would go into effect exactly one year later. Massachusetts, which launched online sports betting last week, also banned the term “free” in marketing materials. Pennsylvania has just nine casinos operating, but its 55 percent tax rate on slot machine gambling more than makes up for it. S. 07 percent: Inheritance and Estate Tax:. 1 Operated by Parx Casino. Philadelphia, PA 19102 (215) 686-6600 (Taxes) [email protected] billion was collected in taxes by the Commonwealth, compared to $878 million by Indiana. National Problem Gambling Helpline – (800) 522-4700. States with higher sports gambling tax revenues allow online. In Year 6, operators can no longer deduct promotional credits and free bets from their sports betting tax obligation. WILL THE PENNSYLVANIA LOTTERY WITHHOLD INCOME TAX ON THE TAXABLE WINNINGS? Yes. September 2021 – As the NFL season kicked off, Pennsylvania monthly sports betting handle reached a figure of $578,760,746. If there are no net winnings, enter a zero here and on Line 8 of the PA-40, Personal Income Tax Return. Tax revenue from the play of slots machines in July 2021 was $113,137,754*. 5 billion in revenue in Pennsylvania last fiscal year. 75%, while Delaware and New York tax fantasy contests at a rate of as much as 15. e. Any wins that trigger a W-2G are withheld at a rate of 24%. Pennsylvania has a flat 8. In The Empire State, all gambling winnings are taxable and subject to a 24% federal tax rate on top of an NY state gambling tax rate, which can range from: 4% for up to $8,500. A high bar to entry for casinos tooThe first set of graduated income tax rates is retroactive to Jan. but there’s still news on the sports betting front in Pennsylvania. Tom Wolf signed H 271 into law, enabling Pennsylvanians to enjoy online casino gambling. The actual amount will depend on your state’s particular tax rate. If you decline a W-9, backup withholding will be withheld at a 28 percent tax rate. It took a while before the Pennsylvania Gaming Control Board (PGCB) received any sports betting license applications, but Hollywood Casino and Parx Casino have committed the $10 million fee and are the first casinos to submit their applications. Josh Shapiro, Governor Pat Browne, Secretary. 13 per stick), or $26 per carton of 10 packs. Past Efforts to Legalize Online Gambling in Pennsylvania Pennsylvania has a very straightforward method of calculating income tax on lottery payouts. Any gambling winnings you receive in Kentucky are considered income by every relevant taxing authority in the state and the United States . 07% more in PA Neighboring NJ casinos pay the state just shy of. Pa Gambling Tax Rate - Top Online Slots Casinos for 2022 #1 guide to playing real money slots online. ), except for those non-cash prizes won from playing the Pennsylvania State. § 1103. New Philadelphia, Ohio 44663. m. $1,500 or more in keno winnings (minus the amount you bet) $5,000 or more in poker tournament winnings (minus the amount you bet or buy-in price)Maryland bettors are given a W-2G form when wins go over certain thresholds. 1 online sports betting market. Cigarette tax is an excise tax on the sale or possession of cigarettes and little ci ga rs in Pennsylvania. Machines can operate only at approved diesel fuel truck stops. Josh Shapiro, Governor Pat Browne, Secretary. How Pennsylvania casinos fared versus the rest of the country. The New Rate of Regular Withholding. In addition to online gambling, HB 271 legalizes the following: Video gaming terminals (VGTs) at truck stops;. Costa, the Senate Minority Leader, estimates his reforms — most notably, online gambling and. Online Casino Tax Rates in Pennsylvania. 25% federal tax on total amounts wagered. Double taxation. If the total LST rate enacted is $10 or less, the tax is to be collected in a lump sum. Total Betting Handle: $18,892,157,142. The gaming expansion law provided a whopping 34% tax rate on gross sports gaming revenue to be paid to the state, plus an. 75% rate because it's had legalized gambling for decades and knows how much money will be brought in. It’s a much higher rate than New Jersey that taxes at a rate of 8% for both. This tax. - 2021 tax revenue: $654. What Are Virginia Gambling Tax Rates? Gambling winnings are subject to 24% federal tax, which is automatically withheld on winnings that exceed a specific threshold (see next section for exact amounts). November 2018 marked the beginning of legalized sports betting in the state. In Pennsylvania, operators must pay a one-time license fee of $10 million. Taxable Gambling Income. Pennsylvania charges 36 percent taxes on sports betting and 54 percent on online slots. Pennsylvania also prohibits pool selling and bookmaking; punch boards, drawing cards; private wire for. You would have to have an individual income above $100,525, including your winnings, to move into the 24% tax bracket. $8,501 to $11,700: 4. gambling industry, including casinos, lotteries,. 18 to 24 on average paid $345 in gambling taxes in 2002-03, compared with $130 paid by each person aged over 70 years (figure 10. Licensing and regulation are under the jurisdiction of the Pennsylvania Gambling Control Board . 75%. Posted on: November 17, 2023 | News | Corey Sharp. $11,786 $10,446. Yes, non-US residents must pay taxes on gambling winnings. Nevada, which has had legal wagering for decades, saw $8. 66% higher than September 2021 when revenue was $3,406,058. TAX PROMOTIONAL CREDITS Varies; see regulatory fact sheet. On the other end of the spectrum, some states have earned a reputation for imposing higher gambling tax rates. The state law that legalized table games at casinos in 2010 required the tax revenue from those gambling proceeds to be put in the Property Tax Relief Fund if the state’s finances became so. If your winnings are reported on a Form W-2G, federal taxes are withheld at a flat rate of 24%. Take Rhode Island. Fortunately, finding licensed sites is no problem at all. 161-190; 58. The 10% tax on sports wagering revenue in the Kansas bill was paltry compared to tax rates on casino sports book betting in New York at 51%, Pennsylvania at 36%, Tennessee and Arkansas at 20% and Maryland at 15%, said Rep. That was a 14% increase month-over-month and 4% higher than the previous record from October 2022. $82,502 $73,122. Where to bet on sports in PA. PA Online Casino Tax Rates. Pennsylvania’s rates aren’t the highest — New York recently launched online sports betting with a 51% tax rate on operators. “However, I’m cautious. This means that all. HARRISBURG, PA: The Pennsylvania. 15% higher than June 2021 when revenue was $3,303,745. Thus, the IRS prepared a substitute for return for him and issued a notice of deficiency. 401-1209; 61. How we rate Pennsylvania online gambling sites. 43 billion in gaming taxes generated for state and local governments State and local governments in gaming states saw an influx of direct gaming taxes in the third quarter. That’s good for an effective tax rate of 12. As far as state Rep. 75% income tax. View all posts by Katie Kohler. Pennsylvania residents for PA personal income tax purposes regardless of when the payments are received. The state imposes a 36% tax on PA sports betting revenue, the highest rate of any competitive commercial market in the US. All gambling winnings in PA are considered to be taxable income. The additional amount is because the amount the payer covers in taxes is also taxable income to the winner. On top of the 2. Phone: (330) 364-3472. Both residents and nonresidents of Maryland are subject to Maryland income tax. Winning more than $5,000 in a poker tournament. Pennsylvania taxes at 34% and 2%, by comparison. 75%, but Pennsylvania’s is 36% and New York sports betting apps pay a 51% tax on sports betting revenues. Evidence of losses may take several. Some exceptions apply; see below for additional detail. Most states have tax rates between 5% to 20%. Total adjusted revenue for September 2022 for video gaming terminals (VGTs) was $3,496,670 or 2. Players are obligated to report them on both their federal income tax returns and state tax return. 07%. The first PA gambling sites, all online casinos, open in July, generating $97,200,855 in tax by the end of the 2020 fiscal. When you’re filing, simply add gambling winnings as “other income” on Schedule 1 of Form 1040. $3. 07%. The size of the jackpot, city of residence, and city of purchase determine. S. But every time sportsbooks lose a $1,100 bet, they only lose $1,000. For example, the industry employs nearly 17,000 persons and has generated more than $16. Pennsylvania recorded $5. Nevada has the lowest rate in the country at just 6. October 26, 2017. Keno profit of more than $1,500 on a game. But it has one of the lowest tax rates in the country at 6. And not every state actually taxes betting revenue. Pa Tax Rate On Gambling Winnings; Pa Tax Rate On Casino Winnings Payout; PA casinos will have to pay a 36% tax on winnings to the state; Sports bettors are generally subject to a flat 24% tax but tack on 3. If you win more than $600 on the state. Corey Sharp is the Lead Writer at PlayPennsylvania bringing you comprehensive coverage of sports betting and gambling in Pennsylvania. Final taxes owed will vary case by case. HARRISBURG, PA:The Pennsylvania Gaming Control Board reported today that the combined total revenue generated from all forms of gaming along with fantasy. Sports Betting 36% Fantasy Sports 15%Visit mypath. [toc]Pennsylvania legislators continue to complicate what should be an uncomplicated path toward legalizing online gambling. Nevada is comfortable with a 6. $10. A 16% tax rate is levied on table games and poker. Here is some information about state-specific gambling and lotteries laws. Our tax attorneys in New Jersey and New York have had extensive success in helping many clients establish their status as a professional gambler. How is the cash value calculated? Pennsylvania casinos are subject to the highest effective tax rate in the country. 2 Operated by Mohegan Sun Pocono. ’s 36 percent. Instructions for PA-41 Schedule A Interest Income and Gambling and Lottery Winnings PA-41 A IN 09-20 PA-41 A 1 The instruction for Line 14, Gambling and lottery winnings were revised for an estate and trust electing to file a combined tax return for federal income tax purposes basedWhat is the Federal Gambling Tax Rate? Standard federal tax withholding applies to winnings of $5,000 or more from: Wagering pools (this does not include poker tournaments). Contrast this situation to the state’s 12 land-based casinos. Colorado. The relatively modest 14. Married Filing Separately. West Virginia. 58% for certainGambling winnings, however, are exempt from FICA taxes but are subject to Maryland and federal taxes. Unlike New Jersey’s 14. Coleman also received nongambling income of $76,784 and a $150,000. The withholding rate under Section 3402(q) applicable to prizes of $5,000. Latest PA News. PA casinos will have to pay a 36% tax on winnings to the state; Sports. 6%. The federal tax rate for all kinds of gambling winnings is 24%. It also added the 36 percent rate on PA sports betting operators. 33 per month for taxpayers paid monthly. Pennsylvania Play & Taxes 2023. Total Sportsbook Revenue: $1,387,039,943. November 2018 marked the beginning of legalized sports betting in the state. These features are important because sports bettors have different styles, preferences, and needs. 5. Taxes are: Online table games and poker: 14% + 2% local share = 16%; Online slots: 52% + 2% local share = 54%; Sports betting: 34% + 2% local share = 36%; Daily fantasy sports: 15%; Taxes on online poker. I realize the post is old but its very difficult to find any information regarding this issue. Although not the highest in the US, Pennsylvania has varying tax rates depending on the vertical. Therefore, the new gambling laws must create successful casino business that has the revenues to pay a lot of taxes.