FanDuel has restored a 50-cent fee on qualifying wagers in Illinois. The Flutter Entertainment-owned operator charges it to cover a state tax levied on each bet rather than on revenue. The fee returned in October after a pause of several months.
How the tax works
Illinois charges 25 cents on each of the first 20 million qualified online bets in a period, then 50 cents on every bet after that. FanDuel crossed the threshold, moved to the higher rate and passed it on as a 50-cent charge on qualifying wagers. The tax is set by state rules, the fee by FanDuel's own. The charge is flat and does not depend on the stake: half the amount on a $1 bet, 0.5% on $100. Bets placed only with bonus credits are exempt, as are single bets from $25 and parlays from $10.
The state also takes a revenue tax in tiers: 20% on the first $30 million, 25% on $30–50 million, 30% on $50–100 million and 35% on $100–200 million. Operators count money and tickets at once. Books with a flow of small bets carry the heavier load, since every wager costs the same and margin on low tickets thins.
FanDuel introduced the fee after the per-wager tax arrived in 2025. The charge was suspended in April 2026, a pause that covered the NBA Finals and ran several months past a series that ended in five games instead of a seventh on 19 June 2026. The fee came back in October.
Illinois keeps growing
Per the Illinois Gaming Board, retail and online bookmakers took more than $1.05 billion in bets in July 2026, up 21.7% year on year. Adjusted gross revenue rose 30% to about $116.5 million.
