Delaware Online Casino Laws
The Delaware Gaming Competitiveness Act legalized online gambling in the state in 2012. It was the first US state to offer fully legal online casino websites, which makes its nickname—"The First State"—even more fitting!
Initially, the state only launched free-play casino websites. However, by the end of 2013, real-money online casinos were launched to cater to the masses. In 2023, BetRivers took over as the exclusive provider for Delaware's online gambling platforms, replacing 888 Holdings and bringing a refreshed gaming experience to the state.
Delaware was also one of the few states that were exempted from the sports betting ban under the 1992 Professional and Amateur Sports Protection Act. The sportsbooks continued to operate in person for over five years. In 2013, online sports betting in Delaware was eventually legalized.
Timeline of Significant Delaware Laws for Gaming
2012 – Delaware Gaming Competitiveness Act legalizes online gambling
2013 – Online casino platforms go live statewide
2014 – Delaware enters liquidity-sharing agreement with Nevada for online poker
2018 – Sports betting added to licensed sites
2023 – BetRivers becomes the exclusive provider for all Delaware online gambling
2025 – Expansion of game offerings with new partnerships (Evolution, Play'n GO, Greentube)
Licensed operators can offer Delaware online betting, and all gaming activities must comply with state laws. The Delaware Lottery oversees all licensing, while the Delaware Division of Gaming Enforcement enforces compliance for internet gambling operators.
Tax Implications
All online casino revenue in Delaware is subject to state taxation. For players, all gambling winnings are taxable and must be reported to both the IRS and the Delaware Division of Revenue. Tax percentages for gambling winnings can range from 2.2% to 6.6%.
How to Report Gambling Winnings in Delaware
Report all gambling winnings on your federal tax return (Form 1040)
Report the same amount on your Delaware state tax return
Keep detailed records of all gambling activities, including wins and losses
For winnings over $600, expect to receive a W-2G form from the casino
Gambling Age Requirements
Only residents or visitors physically located in Delaware and over 21 years of age can legally access DE online casinos. State-licensed platforms use geolocation technology to verify your location before allowing real-money play.
Tribal Casino Partnerships
There are no federally recognized tribal casinos in Delaware. All gambling operations in the state are commercial ventures regulated by the Delaware Lottery.