Fantasy Competitions

The MLGCA regulates fantasy competitions under the authority of State Government Article, §9–1D–01, Annotated Code of Maryland.

Regulations are found in COMAR Title 36, Subtitle 9.

Among the competitions that are subject to these regulations are online simulated games and contests. Regulations require that prize values in these competitions are established and announced in advance, and that the outcomes reflect the skill of the participants.

Operators of these competitions are required to notify the Maryland Lottery and Gaming Control Commission that they are qualified to do business in the state. They must also comply with consumer protection measures and financial auditing and tax law requirements outlined in COMAR Title 36, Subtitle 9.

Click here to view a list of online fantasy competition operators that have notified the Maryland Lottery and Gaming Control Agency that the fantasy competition operator is qualified to do business in the state. (Updated 4/20/22)

Revised regulations pertaining to online fantasy competitions are forthcoming. Pursuant to State Government Article, Title 9, Subtitle 1D, fantasy competition operators will be required to register with Maryland Lottery and Gaming. Additional information on the registration process will be published on this page when it is available. 

In accordance with tax laws, prize payouts larger than $600 for fantasy competitions covered by COMAR Title 36, Subtitle 9 will be reported to the Comptroller of Maryland and the Internal Revenue Service.

Effective May 18, 2021, Chapter 356 of the 2021 Session Laws of Maryland (House Bill 940 – Gaming – Regulation of Fantasy Gaming Competitions and Implementation of Sports Wagering – Supplementary Appropriation) added requirements to the existing Law:   

  • New SG §9–1D–04(a) requires a fantasy competition operator to retain 85% of its proceeds, and pay the remainder to the Commission.

To complete the Quarterly Fantasy Contest Operator Tax Form for the new 15% operator tax, please click here.

The instructions for completing the Quarterly Fantasy Contest Operator Tax Form are included on the tax form. However, if you have any questions about completing the tax form, please send an email to


Maryland State Lottery and Gaming Control Agency hereby provides notice to fantasy competition operators of the new taxation requirement on proceeds, and the new operator requirement. Click here for more information.