Delaware does not have a single body called the Delaware Gaming Commission. Gambling in the state is regulated by three separate agencies working in parallel: the Delaware State Lottery Office handles casinos, sports betting, and online gaming; the Division of Gaming Enforcement acts as the law enforcement arm; and the Board of Charitable Gaming oversees bingo, raffles, and similar nonprofit events. The framework sits in Title 29, Chapter 48 of the Delaware Code for commercial gaming and Title 28, Chapter 15 for charitable gaming.
Who Regulates Gambling in Delaware
The Delaware State Lottery Office carries the broadest authority. Its Director, appointed by the Secretary of Finance with the Governor’s approval, writes the rules for each game type, approves equipment, and sets how revenue is distributed across video lottery terminals, table games, sports wagering, and the state’s internet lottery platform.1Delaware Code Online. Delaware Code Title 29 Chapter 48 Subchapter I – Lotteries
The Division of Gaming Enforcement (DGE) sits inside the Department of Safety and Homeland Security. Its investigators run criminal cases connected to gaming, perform background checks on casino staff and vendor companies, and gather intelligence to head off fraud. The unit is staffed by civilian background investigators, sworn Delaware State Troopers, and a full-time Deputy Attorney General assigned to gaming enforcement.2Delaware State Police. Division of Gaming Enforcement
Charitable gaming runs on its own track. The Delaware Board of Charitable Gaming licenses the nonprofits that host games, writes the rules they must follow, investigates through the Division of Professional Regulation, and imposes penalties when organizations fall out of line. Only qualified volunteer fire companies, veterans’ organizations, religious or charitable organizations, and fraternal societies are eligible for a charitable gaming license.3Delaware Code Online. Delaware Code Title 28 Chapter 15 Subchapter II – Delaware Board of Charitable Gaming
What You Can Legally Play, and Where
Delaware licenses three casino-racetracks: Delaware Park Racetrack and Slots, Bally’s Dover Casino Resort (formerly Dover Downs), and Harrington Raceway and Casino.4Delaware Gaming Enforcement. Map of Casinos All three offer video lottery terminals and table games under the Lottery Office’s oversight. Because they are tied to racetracks, a share of their gaming revenue flows directly into horse racing purses.
Sports betting is also a Lottery Office product. The office decides which wagers are offered, which locations can take bets, and how the sportsbooks operate.5Delaware Administrative Code. Title 10 Section 204 – Sports Lottery Rules and Regulations Wagers can be placed at sportsbooks inside the three casinos and online. One restriction worth knowing: the sports lottery excludes collegiate events involving a Delaware college or university and amateur or professional events involving a Delaware team.
Online gaming operates under § 4826 of Title 29, which authorizes the Lottery Director to run an internet lottery. The current platform, powered by BetRivers, offers online slots, table games, and sports betting.6Delaware Lottery. iGaming You must be at least 21 and physically located in Delaware to place a bet, and the system uses geolocation to confirm your location before accepting it.1Delaware Code Online. Delaware Code Title 29 Chapter 48 Subchapter I – Lotteries A player outside Delaware can take part only if the Lottery Office determines that doing so is consistent with federal law and the law where the player is located, or through an approved interstate compact.
Licensing Requirements
Casino Operators
Delaware’s three casinos hold licenses issued through the Lottery Office. Applicants go through financial suitability review that looks at financial history, business relationships, and funding sources, along with extensive background investigation. A 2018 law eliminated the annual table game licensing fees that had originally been set at $13.25 million per racetrack. Operators still have to show the financial stability and integrity needed to run a gaming business.
Casino Employees
Anyone working in Delaware gaming needs a license before starting work. The state uses three tiers:
- A key employee license for senior management and executives with significant decision-making authority over gaming operations.
- A gaming employee license for dealers, floor supervisors, and other staff who directly handle gaming equipment or transactions.
- A service employee license for support staff who work in gaming areas but do not directly handle gaming activities.
Taking or keeping a job that requires one of these licenses without actually holding one is a Class A misdemeanor.7Legal Information Institute. 10 Delaware Admin Code 206-7.0 – Employee Licensing The application calls for fingerprinting through the State Bureau of Identification, detailed personal background information, criminal history for the applicant and immediate family members, employment history, civil litigation history, and gaming regulatory history from any jurisdiction. Applications are not accepted without a confirmed offer of employment from a licensed gaming operation.
Charitable Gaming Permits
Nonprofits that want to host bingo, raffles, or similar events apply to the Board of Charitable Gaming. The Board sets the application forms, writes the rules for how games must be run, and takes steps to keep the games fair and genuinely charitable rather than commercial.3Delaware Code Online. Delaware Code Title 28 Chapter 15 Subchapter II – Delaware Board of Charitable Gaming The Board also sets equipment rental fee schedules so that vendors cannot pull excessive profits out of charity events.
Player Protections
Self-Exclusion
The Delaware Lottery runs a voluntary self-exclusion program for people who want to ban themselves from gaming facilities. You pick one of three periods when you enroll: a minimum of one year, five years, or lifetime.8Delaware Lottery. Self Exclusion Program Lifetime exclusion is permanent and cannot be reversed. After a one-year or five-year term expires, you have to appear in person at the Lottery office to request reinstatement.
Breaking a self-exclusion carries real consequences. Entering a gaming area while on the list is a Class A misdemeanor. Any winnings collected during the exclusion period are subject to forfeiture, and you lose access to complimentary goods, credit, check-cashing privileges, and free play offers.8Delaware Lottery. Self Exclusion Program Enrollment has to happen in person at the Delaware Lottery office in Dover; forms are not accepted by mail.
Problem Gambling Funding
State law directs a portion of gaming proceeds to treatment and education for compulsive gamblers and their families. Under § 4815 of Title 29, the state sends either $1,000,000 or 1% of certain video lottery proceeds (whichever is greater) to the Division of Substance Abuse and Mental Health within the Department of Health and Social Services. A separate allocation of $250,000 or 1% (whichever is greater) applies to another revenue category, and an added 1% of table game revenue follows the same path.1Delaware Code Online. Delaware Code Title 29 Chapter 48 Subchapter I – Lotteries These funds go to treatment, education, and assistance programs only.
Taxes on Your Winnings
All gambling winnings are taxable income under federal law whether or not you receive a tax form. Starting in 2026, the IRS adjusts the W-2G reporting threshold annually for inflation, and the minimum threshold for the 2026 calendar year is $2,000.9Internal Revenue Service. Instructions for Forms W-2G and 5754 Rev January 2026 That is a sizeable jump from the $600 figure that had held for decades.
For sports betting, horse racing, sweepstakes, and lottery winnings, the casino or sportsbook issues a W-2G when winnings meet or exceed the $2,000 threshold and are at least 300 times your wager.9Internal Revenue Service. Instructions for Forms W-2G and 5754 Rev January 2026 Mandatory withholding at 24% applies when net winnings (the payout minus the wager) exceed $5,000, again if the 300-times-wager rule is met for the applicable game type. Slot machine payouts, keno, and bingo winnings are exempt from this withholding, but they are still taxable.10eCFR. 26 CFR 31.3402(q)-1 – Extension of Withholding to Certain Gambling Winnings If no W-2G is issued, you still owe tax on the winnings. Losses can be deducted up to the amount of winnings, and only if you itemize.
Enforcement and Penalties
Enforcement is split across agencies by violation type. For charitable gaming, the Board can impose administrative penalties of up to $1,000 per violation against a licensed organization, with each day a violation continues counting as a separate offense if the organization knew or should have known. Third-party vendors and charitable gaming vendors face fines of up to $5,000 per violation, and the Board can temporarily or permanently bar them from contracting with charitable gaming organizations.11Justia Law. Delaware Code Title 28 Section 1568 – License Enforcement Running a gaming event without the proper license or permit also draws fines of up to $1,000.
On the criminal side, DGE investigates gaming-related crimes at the casinos, including fraud, cheating, and theft, with cases built for prosecution alongside the dedicated Deputy Attorney General.2Delaware State Police. Division of Gaming Enforcement Employee licensing violations are Class A misdemeanors, which in Delaware can carry up to one year of imprisonment.
Federal law reaches further. Operating an illegal gambling business is punishable by up to five years in prison plus fines, with forfeiture of property and money used in the operation. An operation qualifies as an illegal gambling business when it violates state law, involves five or more people, and either runs for more than 30 days or generates at least $2,000 in gross revenue in a single day.12Office of the Law Revision Counsel. 18 US Code 1955 – Prohibition of Illegal Gambling Businesses
How to File a Complaint
If you have a problem at a Delaware casino, such as a disputed payout, a malfunctioning machine, or a concern about unfair treatment, start with the casino’s internal dispute process. Gaming establishments are expected to keep procedures for handling player complaints on site.
If the internal process does not resolve it, escalate to the Division of Gaming Enforcement or the Delaware Lottery Office. DGE investigators review gaming records, surveillance footage, and interview the people involved. For online gaming complaints, the Lottery Office has authority over internet lottery operations and can pull account records and transaction logs. Interactive fantasy sports registrants are also required by state regulation to develop and prominently display complaint procedures for players. Larger disputes or complex legal questions can go to a formal hearing, and decisions made through the state’s administrative process can be appealed through Delaware’s courts.