Gambling regulation in the United States
Gambling is legalised state by state: most states now allow sports betting, but only a handful allow online casino games.
Status at a glance
Licences are granted by states or provinces, so the answer depends on where the player is.
Licences are granted by states or provinces, so the answer depends on where the player is.
Licences are granted by states or provinces, so the answer depends on where the player is.
Licences are granted by states or provinces, so the answer depends on where the player is.
Regulator and law
- State regulators (for example New Jersey Division of Gaming Enforcement)
- Main law: State law, within federal limits (Wire Act 1961, UIGEA 2006)
Key points
- Online casino games are legal in New Jersey, Pennsylvania, Michigan, West Virginia, Delaware, Connecticut and Rhode Island.
- Maine authorised online casino games for its four tribes in January 2026; a launch date had not been set as of September 2026.
- Online sports betting is live in about 30 states and Washington, D.C.; Missouri launched on 1 December 2025.
- Since 2025 several states, including California, have banned sweepstakes casinos.
Gambling tax
| Product | Rate | Tax base | Since |
|---|---|---|---|
| Pennsylvania: online slots | 54% | GGR | |
| Pennsylvania: online table games and poker | 16% | GGR | |
| Pennsylvania: sports betting | 36% | GGR | |
| New York: mobile sports betting | 51% | GGR | |
| Michigan: online casino | 20% to 28%, graduated | GGR | |
| Michigan: sports betting | 8.4% | GGR | |
| Illinois: sports betting | 20% to 40%, graduated, plus a fee per bet | GGR | |
| New Jersey: online casino and sports betting | 19.75% (was 15% for online casino and 13% for sports betting) | GGR | |
| Nevada: top gaming tax rate | 6.75% | gross revenue |
State rates change often; check the state gaming regulator before relying on a figure.
Source: track360.io, taxfoundation.org, americangaming.org, mblawfirm.com. Gambling tax rates in other markets
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Sources
Nearby markets
Latest from the regulator
- PA Gaming Control Board Reports Record Revenue in May
- PA Gaming Control Board Levies Fines Totaling $180,000
- PA Gaming Control Board Reports Year-Over-Year Gaming Revenue Rise of 6.5% in April
- Pennsylvania Gaming Control Board Launches New Podcast and YouTube Series: “Behind the Bets in PA”
Working in the industry here
iGaming and sports betting jobs in the United States: 584 open roles at 28 gambling industry companies, from their own career sites.
Reviewed on . Gambling law changes often: this overview is for orientation and is not legal advice. Check with the regulator before acting. Market: United States
Frequently asked questions
Is online gambling legal in the United States?
It depends on the product. Online casino is licensed by states or provinces, so it depends on where the player is. Sports betting is licensed by states or provinces, so it depends on where the player is. Online poker is licensed by states or provinces, so it depends on where the player is. Lottery is licensed by states or provinces, so it depends on where the player is.
Who regulates gambling in the United States?
State regulators (for example New Jersey Division of Gaming Enforcement). The main law is: State law, within federal limits (Wire Act 1961, UIGEA 2006).
How much gambling tax do online operators pay in the United States?
Pennsylvania: online slots: 54%, charged on GGR. Pennsylvania: online table games and poker: 16%, charged on GGR. Pennsylvania: sports betting: 36%, charged on GGR. New York: mobile sports betting: 51%, charged on GGR. Michigan: online casino: 20% to 28%, graduated, charged on GGR. Michigan: sports betting: 8.4%, charged on GGR. Illinois: sports betting: 20% to 40%, graduated, plus a fee per bet, charged on GGR. New Jersey: online casino and sports betting: 19.75% (was 15% for online casino and 13% for sports betting), charged on GGR. Nevada: top gaming tax rate: 6.75%, charged on gross revenue. Other taxes and fees may apply.
What are the key dates for gambling regulation in the United States?
2025-12-01: Missouri launches online sports betting. 2026-01: Maine authorises online casino games for its tribes.
Updated: