Michigan

Status as of 23 October 2026. Not legal advice. This guide describes the rules as published by Michigan's regulator and legislative agencies; it does not tell anyone what to do.

Who regulates

The Michigan Gaming Control Board (MGCB) regulates gaming in the state. Online gambling sits under two 2019 laws: the Lawful Internet Gaming Act, which covers online casino games, and the Lawful Sports Betting Act (Public Act 149 of 2019), which covers internet sports betting.

What is legal online

Licensed internet gaming operators may offer casino games online, and licensed sports betting operators may offer internet sports betting. Both products went live in January 2021.

Licences and how to apply

No application window, licence fee or eligibility rule is set out here, as none could be confirmed from a current official source on the date above.

Taxes

• Online casino: a graduated tax of 20% to 28% of adjusted gross receipts, with the rate set by the amount of a provider's adjusted gross receipts.
• Internet sports betting: 8.4% of adjusted gross sports betting receipts. It is worked out each month and payable by the 10th of the next month. Free play may currently be deducted from the taxable base.

Key dates

• January 2021: internet gaming and internet sports betting go live.
• 3 March 2026: the State of Michigan sues KalshiEX in state court under the Lawful Sports Betting Act.
• 17 and 18 June 2026: the federal court for the Western District of Michigan declines to grant preliminary injunctions against the state's enforcement of the Act.
• 29 June 2026: a Michigan circuit court grants a temporary restraining order that stops Kalshi offering online sports wagers to people in Michigan.

What changed

The main legal development of 2026 concerns prediction markets. After the state's suit against KalshiEX, Kalshi and QCX LLC (trading as Polymarket US) brought separate federal actions to stop enforcement of the Lawful Sports Betting Act against them. The federal court refused preliminary injunctions in June 2026; those rulings decide only whether to grant an injunction, not the merits. The state then obtained a temporary restraining order against Kalshi.

What to watch

The prediction-market litigation was ongoing when the Senate Fiscal Agency published its summer 2026 note on it. Tax rates and licensing terms will be updated here when an official source confirms a change.