CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement on Form S-8 of
our report dated February 22, 2024 (February 27, 2025 as to the modified presentation of operating and finance leases discussed in Note 2 and as to Note 17), relating to the consolidated financial statements of PENN Entertainment, Inc. and
subsidiaries appearing in the Annual Form 10-K of PENN Entertainment, Inc. for the year ended December 31, 2024 and incorporated by reference from Registration Statement No. 333-265637 and Registration Statement No. 333-272723 on Form S-8
of PENN Entertainment, Inc.
/s/ Deloitte & Touche LLP