FanDuel Restores 50-Cent Illinois Wager Fee as Per-Bet Tax Applies

FanDuel has reinstated a 50-cent transaction fee on qualifying Illinois bets, tied to the state’s per-wager tax. Under Illinois law, operators pay 25 cents for each of the first 20 million qualified online wagers in the relevant period, then 50 cents for every wager after that. FanDuel exceeded that threshold and now applies the 50-cent charge to eligible bets, according to its Illinois rules. The state sets the tax rates; the sportsbook sets the fee.

Illinois also taxes sportsbook revenue on a tiered scale: 20% on the first $30 million, 25% from $30 million to $50 million, 30% from $50 million to $100 million, and 35% from $100 million to $200 million. Because one tax is based on revenue and the other on betting volume, operators must track both.

FanDuel first added the charge after Illinois introduced the per-wager tax in 2025 and suspended it in April 2026. The pause covered the NBA Finals and extended months after the series ended in five games rather than reaching Game 7 on June 19, 2026. The fee was reinstated in October 2026. It remains 50 cents regardless of stake—equal to half of a $1 bet and 0.5% of a $100 bet. Wagers using only Bonus Bets, straight bets of at least $25, and parlays of at least $10 are exempt. Illinois Gaming Board data showed more than $1.05 billion in July 2026 wagers, up 21.7% year over year, and adjusted gross income rose 30% to about $116.5 million.