Michigan Online Casino Laws
Michigan passed the Lawful Internet Gaming Act in 2019. The Michigan Gaming Control Board (MGCB) oversees licensing and regulation for all online gambling site operators. Licensed operators can offer Michigan online betting, and all gaming activities must comply with state laws.
In 2020, the Lawful Sports Betting Act allowed retail betting. Michigan online sports betting sites officially went live in 2021. There are both tribal and commercial operators in the Great Lakes State, creating one of the most competitive and diverse online gambling markets in the country.
Timeline of Significant Michigan Laws for Gaming
2019 – Lawful Internet Gaming Act signed into law by Governor Whitmer
2021 – First Michigan gambling sites launch in January
2021 – Online poker and sports betting go live
2022 – Multi-state poker agreement approved, joining MSIGA (Multi-State Internet Gaming Agreement)
2023 – Market expansion with additional operators and game types
2024 – Enhanced responsible gaming measures implemented
Tax Implications
Operators for the best Michigan online casinos are taxed 20% to 28% on gross gaming revenue. For players, gambling winnings are considered taxable income and must be reported on both state and federal tax returns. Michigan has a flat state income tax of 4.25%, and there's no threshold for reporting gambling income.
How to Report Gambling Winnings in Michigan
Report all gambling winnings on your federal tax return (Form 1040)
Report the same amount on your Michigan 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
As with most other states, online gamblers in Michigan must be at least 21 years of age to legally access MI gambling sites. All licensed platforms use strict verification processes to confirm age and identity before allowing real-money play.
Tribal Casino Partnerships
12 federally recognized tribes own several tribal casinos in Michigan. Each casino is authorized and regulated by the Bureau of Indian Affairs of the U.S. Department of the Interior, as well as the gaming compacts negotiated with the Michigan Gaming Control Board.
Key tribal partnerships include:
Bay Mills Resort & Casino (DraftKings)
FireKeepers Casino (FireKeepers Online)
Four Winds Casino (BetMGM)
Gun Lake Casino (Parx)
Little River Casino (BetRivers)
Soaring Eagle Casino (Eagle Casino & Sports)
Turtle Creek Casino (Caesars)