• Research

    State of Play

    Explore the national and state-by-state impact of the casino gaming industry, as well as key regulatory and statutory requirements in each state.

    • Number of Casinos 3

    • Economic Impact $1.31 Billion

    • Jobs Supported 6,924

    • Tax Impact $344.5 Million

    • Gross Gaming Revenue $502.5 Million (2023)

    Size of circle indicates number of casinos in the area.

    All location data is as of Dec. 31, 2023.

    Delaware Lottery

    1575 McKee Road, Suite 102
    Dover, DE 19904
    302-739-5291
    Website

    The Delaware State Constitution Art. II §17 generally prohibits gambling but allows for lotteries “under state control for the purpose of raising funds.” The term “lottery” is not defined in the constitution but has been interpreted by state statute to include VLTs, Internet gaming, table games and sports betting.

    Consequently, the operation of VLTs, Internet gaming, table games and sports betting in Delaware is supervised by the lottery, a division of the Department of Finance, and governed by the Video Lottery Regulation and Title 29 of the Delaware Code, Chapter 48.

    AVAILABLE GAMING LICENSES
    Operator License
    Gaming Vendor License
    Non-gaming Vendor Application

    For more information on available gaming licenses, see Regulatory Fact Sheet.

    GAMING TAX RATE
    57-58 percent effective rate on gaming machine revenue
    20 percent effective rate on table game revenue (Including Internet Table Games)

    TAX PROMOTIONAL CREDITS
    Permitted to issue 20 percent of prior year’s net terminal income tax free

    WITHHOLDINGS ON WINNINGS
    None

    TAX ALLOCATION
    Revenue from video lottery games is distributed as follows:
    • 39 percent to the State General Fund;
    • 43 percent to the racetracks as commission;
    • 10 percent for horse racing purses; and
    • 8 percent in vendor fees.

    For table games, 15.5 percent goes to the State General Fund and 4.5 percent goes to horse racing purses.

    For the state’s Internet lottery, the operation and administration of Internet gaming is taken off the top. Then, the next $3.75 million goes to the State Lottery Fund. Finally, the revenue distribution is the same for the land-based version of video lottery and table games.

    STATUTORY FUNDING REQUIREMENT
    $1 million or 1 percent of electronic gaming machine proceeds, whichever is greater. Additionally, $250,000 or 1 percent of table game revenue, whichever is greater.

    SELF-EXCLUSION
    One year; however, a person may also request a 5-year ban or a lifetime ban.

    COMPLIMENTARY ALCOHOLIC DRINKS
    None

    ADVERTISING RESTRICTIONS
    All advertising must be approved by the Delaware State Lottery.

    In addition, operators of internet, online, cloud, or mobile websites, services, and applications directed to children are broadly prohibited from advertising gambling offerings.

    ON-PREMISE DISPLAY REQUIREMENT
    Each slot machine gaming licensee must establish a responsible gaming advertising program

    AGE RESTRICTIONS
    21+ years of age to gamble
    21+ years of age on floor

    TESTING REQUIREMENTS
    Lottery must contract with independent testing laboratory to test all gaming equipment.

    ANTI-MONEY LAUNDERING REQUIREMENTS
    Federal compliance requirements.

    SHIPPING REQUIREMENTS
    Must obtain written authorization from Director of Delaware State Lottery Office.

    RESTRICTIONS ON POLITICAL CONTRIBUTIONS
    None

     

    CREDIT OFFERED TO PATRONS
    May extend credit in a commercially reasonable manner.

    SMOKING BANS
    Yes

    CASHLESS GAMING & ALTERNATIVE PAYMENTS
    Cashless gaming is permitted. However, cryptocurrency is not currently accepted as a form of payment for gambling transactions.

    AUTHORIZED OPERATORS
    The Delaware Lottery is charged with regulation and oversight of sports betting, which is limited to the state’s three casinos.

    MOBILE/ONLINE
    According to lottery officials, mobile sports betting is legal as Delaware allows online gambling, such as poker, but it is not currently offered.

    TAX RATE
    50 percent

    INITIAL LICENSING FEE
    None

    LICENSE RENEWAL FEE
    None

    AMATEUR RESTRICTIONS
    Ban on betting involving in-state college teams but wagering on college games generally is allowed.

    TAX ON PROMOTIONAL CREDITS
    No

    AGE RESTRICTIONS
    Must be 21 years old.