US Sports Betting Legislation Tracker - State by State
Last Updated: 02 January, 2026
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Which US states have already legalized sports betting? Where can you bet legally online on websites or with mobile apps? What is the current situation of gambling law and betting legislation in my home state, and are there some legislative changes looming?
And, of course, what are the top sportsbook apps in my state? This section is dedicated to answering all of these questions and much more.
So, let's begin with a complete state-by-state breakdown of the current sports betting legislation nationwide. Please remember that you can read more thorough info on each state's gambling legislation and restrictions by clicking the state's name from the left-hand side of the table.
Where is sports betting legal in January 2026?
Betting on sports in the US
Mobile or online sports betting is not allowed in all US states, and for example, some states allow in-person wagering, or betting on horse races, but placing bets online is still considered illegal. So, even though the market is steadily opening up in the US, the overall gambling-related legislation might be still unclear for many sports fans.
To bet on sports online, you need to download a sportsbook app to wager in most states, as geo-fencing is usually used to limit mobile gambling within the borders of a particular state. Therefore, these sports betting apps function only in the states that have legalized this type of online gambling. In other words, you don't have to be a permanent resident of the state that has legalized sports betting, but you still have to be physically in that state to place wagers online.
Also, the availability of remote registration is one subject that provides its nuances to the field of legalized sports betting in the US. Most states that have permitted sports wagering allow bettors to open their accounts to sportsbook sites and apps within the confines of their homes. However, some states still require the users to register their accounts physically located in retail sportsbooks or casinos.
In the states that allow sports wagering, you can place a bet on almost every sport in the US and wager on all professional leagues worldwide. However, betting on high school, college, or non-sport events is still illegal in some states. For example, Nevada and New Jersey specifically restrict wagering on amateur events like high school sports, and few states do not even allow bets placed on college sports.
Other legal betting options
As with traditional sports wagering, the legality of other types of betting activities also varies quite heavily between each US state. Within this scope, wagering on horse races is the most widely available option, as only a few states have prohibited it. In addition, even though not featured in the table below, greyhound race betting is still also legal in over 30 states.
When moving on to the wagering of college sports, the field narrows. Many states that have legalized sports betting allow the placing of such bets, but some restrictions are often in place. One of the most common ones is prohibiting betting on in-state college teams.
Aside from this, only a handful of US states allow esports betting for different reasons. One of them is that the state's gambling laws allow wagering only on sports events, and in some cases, esports events and tournaments still aren't considered "traditional sports." However, as the US eSports wagering market continues to grow at such a rapid pace, many states will surely have to adapt to these market forces sooner or later.
| State | Horse race | College sports | eSports |
|---|---|---|---|
| Alabama | |||
| Arizona | |||
| Arkansas | |||
| California | |||
| Colorado | |||
| Connecticut | |||
| Delaware | |||
| Florida | |||
| Georgia | |||
| Idaho | |||
| Illinois | |||
| Indiana | |||
| Iowa | |||
| Kansas | |||
| Kentucky | |||
| Louisiana | |||
| Maine | |||
| Maryland | |||
| Massachusetts | |||
| Michigan | |||
| Minnesota | |||
| Mississippi | |||
| Missouri | |||
| Montana | |||
| Nebraska | |||
| Nevada | |||
| New Hampshire | |||
| New Jersey | |||
| New Mexico | |||
| New York | |||
| North Carolina | |||
| North Dakota | |||
| Ohio | |||
| Oklahoma | |||
| Oregon | |||
| Pennsylvania | |||
| Rhode Island | |||
| South Carolina | |||
| South Dakota | |||
| Tennessee | |||
| Texas | |||
| Utah | |||
| Vermont | |||
| Virginia | |||
| Washington | |||
| West Virginia | |||
| Wisconsin | |||
| Wyoming |
Most recent legislative updates & news pieces from the US sports betting scene
December 10, 2025: Donald Trump floats the idea of possibly removing federal taxes on gambling winnings, a remark that grabbed attention but came without firm details. The suggestion raises fiscal concerns, as reported winnings approach $36 billion annually and help fund a strained federal budget. Current rules require reporting wins above $600, offset only by documented gambling losses, making any repeal economically consequential.
December 8, 2025: Bet365 aggressively expands its US presence by boosting marketing spend while rivals pull back, leveraging deep private capital and a recently acquired $135 million Denver HQ. Analysts estimate its promotions reached roughly 85% of quarterly gaming revenue, underscoring an all-in growth strategy as FanDuel and DraftKings turn cautious. The approach may win customers but risks squeezing long-term profitability.
December 5, 2025: Massachusetts gaming regulators fine Fanatics $20,000 for unlawfully taking bets on a Boston College regular-season football game barred under state rules. The violation involved 83 wagers totaling $3,325 and resulted from a staff trigger that bypassed safeguards. Officials ordered refunds on losing bets and allowed payouts on winners, while the operator pledged tighter internal controls.
December 3, 2025: Georgia’s tourism-focused Senate study panel quietly slips mobile sports betting legalization into its final recommendations, reviving a stalled gambling debate. Inspired by states that fund major events with wagering taxes, the idea is framed as exploratory rather than binding. Lawmakers see potential economic upside as they assess broader gaming reforms amid ongoing opposition and strong tourism revenue figures.
December 2, 2025: Michigan regulators clear Hard Rock Bet to begin operating online sports betting in the state through a partnership with the Hannahville Indian Community’s Island Resort & Casino. The move replaces outgoing operator 888 VHL and expands Hard Rock’s footprint to ten betting jurisdictions.
Casino gambling and online poker in the US
Even though online sports wagering is becoming increasingly available in the US, the same cannot be said about online casino gambling, also known as iGaming, as only a few states have legalized online casino apps. While lawmakers in many states are actively pushing for new gambling bills centered around allowing iGaming, these law proposals either move painfully slow or are basically dead in the water from the very beginning.
As the table below shows, the legalization of online poker goes almost entirely hand in hand with the availability of iGaming. However, retail casinos, either commercial ones or tribal gambling locations, can be found very widely in the US.
| State | Online casinos | Retail casinos | Online poker |
|---|---|---|---|
| Alabama | |||
| Arizona | |||
| Arkansas | |||
| California | |||
| Colorado | |||
| Connecticut | |||
| Delaware | |||
| Florida | |||
| Georgia | |||
| Idaho | |||
| Illinois | |||
| Indiana | |||
| Iowa | |||
| Kansas | |||
| Kentucky | |||
| Louisiana | |||
| Maine | |||
| Maryland | |||
| Massachusetts | |||
| Michigan | |||
| Minnesota | |||
| Mississippi | |||
| Missouri | |||
| Montana | |||
| Nebraska | |||
| Nevada | |||
| New Hampshire | |||
| New Jersey | |||
| New Mexico | |||
| New York | |||
| North Carolina | |||
| North Dakota | |||
| Ohio | |||
| Oklahoma | |||
| Oregon | |||
| Pennsylvania | |||
| Rhode Island | |||
| South Carolina | |||
| South Dakota | |||
| Tennessee | |||
| Texas | |||
| Utah | |||
| Vermont | |||
| Virginia | |||
| Washington | |||
| West Virginia | |||
| Wisconsin | |||
| Wyoming |
Latest news and updates regarding the US casino and iGaming markets
December 8, 2025: Plans for a $700 million casino outside Vallejo are under renewed scrutiny after federal officials signaled that a prior approval may not hold. The Interior Department has accelerated a review of the Scotts Valley Band’s eligibility to build on the site, citing new filings that question whether the land qualifies for gaming under federal law. The outcome could reshape the project’s future and intensify regional land-rights disputes.
December 3, 2025: As a response to New York’s push to open multiple new casinos, including several in and around New York City, New Jersey Senator Joe Pennacchio urges the addition of slot machines at the Meadowlands Racetrack to keep gambling dollars at home. He warns that failing to act could drain revenue as nearby competition rapidly expands.
December 2, 2025: After years of regulatory delays, New York is on the brink of awarding three long-awaited downstate casino licenses, with the Gaming Facility Location Board set to make its recommendations. The move could unlock over $1.5 billion in fees and reshape the city’s gambling landscape. With only Bally’s, Hard Rock, and Resorts World left in contention, final approval is widely expected before the year’s end.
December 2, 2025: Indiana lawmakers revive the idea of a casino in Allen County through House Bill 1038, which would create a standalone license tied to local approval. The proposal calls for a $500 million-plus development with entertainment and retail elements, plus a minimum $50 million license fee. Supporters in Fort Wayne say the project could boost jobs, tourism, and tax revenue.
December 2, 2025: Thanksgiving turned extraordinary at Resorts World Las Vegas when a visiting family struck an $11.1 million Megabucks Vault jackpot after a short late-night session of $5 spins. The win marked the first Megabucks payout ever recorded at the property. Separately, DraftKings made national headlines by paying out a record $22.4 million online, highlighting a banner moment for major gaming jackpots.
Taxes on sports betting winnings - state by state
Each US state treats sports betting winnings a bit differently when it comes to taxes, as some see such winnings as ordinary income, while others have set direct tax rates on gambling winnings alone. The following table shows the tax on bettor's sports betting and gambling-related winnings state-by-state.
Note: The sportsbook operators themselves will, of course, also pay taxes to each state based on their own revenue, but such figures are not presented here.
As a reminder, the federal 28% tax rate of all wins may apply to your winnings regardless of your home state, depending, for example, on the winning amount, the possible deduction of gambling-related losses, and your other reported income. As many factors go into taxes on winnings, and not every case is the same, we highly advise everyone to consult a tax attorney or an accountant no matter the state you live in, especially if you win big in sports betting or any other form of gambling.
| State | Tax rate for betting/gambling winnings |
|---|---|
| Alabama | 2% - 5% (depending on income level) |
| Arizona | 2.59% - 4.50% (based on the level of income) |
| Arkansas | ~3% (tax rate is based on the overall income level) |
| California | 1% - 12.3% (winnings treated as ordinary income) |
| Colorado | 4.40% |
| Connecticut | 6.99% |
| Delaware | 2.2%- 6.6% |
| Florida | 0% |
| Georgia | 5.75% (Over $5000) |
| Idaho | - |
| Illinois | 4.95% (For winnings over $1,000) |
| Indiana | 3.23% |
| Iowa | 5% |
| Kansas | 5% |
| Kentucky | 6% |
| Louisiana | 4.25% |
| Maine | 7.15% |
| Maryland | 2%-5.75% |
| Massachusetts | 5% |
| Michigan | 4.25% |
| Minnesota | 5.35% - 9.85% |
| Mississippi | 3% |
| Missouri | - |
| Montana | 6.9% (For wins greater than $5,000) |
| Nebraska | 5% |
| Nevada | 6.75% |
| New Hampshire | 0% |
| New Jersey | 3% |
| New Mexico | 6% |
| New York | 4%-10.9% |
| North Carolina | 5.25% |
| North Dakota | 2.9% |
| Ohio | 2.85%-4.797% |
| Oklahoma | Based on state tax laws, gambling winnings are taxed as supplementary wages. |
| Oregon | 2.3% |
| Pennsylvania | 3.07% |
| Rhode Island | 5.99% |
| South Carolina | - |
| South Dakota | 0% |
| Tennessee | 0% |
| Texas | 24% (on certain kinds of gambling winnings) |
| Utah | 4.85% (individual income tax rate) |
| Vermont | 6%-7.25% |
| Virginia | 2%-5.75% |
| Washington | 0% |
| West Virginia | 3%-6.5% |
| Wisconsin | 7.65% (For payouts $5,001 or more) |
| Wyoming | 0% |
US sports betting market - Yearly revenue data
The table below shows how the US legal sports betting market has evolved over the years, based on total bets placed (handle) and total revenue and tax income generated by each state reporting such figures. The bracketed percentage indicates how the handle and revenue figures have changed compared to the previous year's totals.
The brackets in each year's cell show how the total number of US states that have legal sports betting has evolved during the year in question. For example, the 2023 calendar year started with 27 states with legalized sports wagering, but at the end of that year, a total of 32 states made such activities legal, at least at some level.
Year | Handle (YoY) | Revenue (YoY) | Tax income |
|---|---|---|---|
2025 YTD | $132,575,718,421 | $12,422,502,355 | $2,960,527,686 |
2024 (32>34) | $149,853,968,856 (23.71%) | $13,132,446,821 (21.45%) | $2,794,480,497 (31.32%) |
2023 (27>32) | $121,131,644,685 (29.15%) | $10,813,143,431 (43.05%) | $2,128,070,942 (41.82%) |
2022 (26>27) | $93,792,843,522 (62.40%) | $7,559,262,900 (74.02%) | $1,500,577,286 (160.71%) |
2021 (19>26) | $57,754,303,855 (168.06%) | $4,343,956,567 (180.71%) | $575,575,132 (130.88%) |
2020 (13>19) | $21,545,027,984 (63.98%) | $1,547,493,477 (68.19%) | $249,291,751 (97.99%) |
2019 (7>13) | $13,138,741,263 (184.45%) | $920,092,650 (175.00%) | $125,914,064 (233.13%) |
2018 (3>7) | $4,618,927,053 | $334,579,931 | $37,797,161 |
TOTALS | $589,317,595,185 | $50,540,432,571 | $10,191,722,073 |
The 2025 YTD figures are as of December 8, 2025.
Which US states have bet the most in 2025?
State (2025 Reports) | Total handle | Revenue | Tax income |
|---|---|---|---|
1. New York (11/12) | $23,943,396,790 | $2,293,557,959 | $1,190,707,329 |
2. Illinois (9/12) | $10,949,558,495 | $1,011,993,288 | $361,346,755 |
3. New Jersey (10/12) | $9,889,268,452 | $914,571,136 | $143,003,157 |
4. Ohio (10/12) | $8,195,860,058 | $767,904,669 | $154,569,163 |
5. Pennsylvania (10/12) | $7,070,479,076 | $654,418,672 | $150,962,147 |
6. Massachusetts (10/12) | $6,769,146,913 | $665,419,590 | $129,387,749 |
7. North Carolina (11/12) | $6,607,504,101 | $653,067,310 | $117,552,116 |
8. Nevada (10/12) | $6,417,342,951 | $460,986,000 | $30,894,622 |
9. Arizona (9/12) | $6,373,513,107 | $570,359,423 | $36,476,439 |
10. Virginia (9/12) | $5,342,409,455 | $582,863,078 | $80,676,341 |
The figures shown in the table above are as of December 8, 2025.
*The brackets beside the state name indicate the number of published revenue reports from the state in the 2025 calendar year. Here, "(9/12)" would mean that the state has published nine monthly reports so far (from January to September 2025).
Top 10 betting markets in the United States in 2024
State | Total handle | Revenue | Tax income |
|---|---|---|---|
1. New York | $23,333,977,144 | $2,049,143,425 | $1,042,102,653 |
2. Illinois | $14,016,684,933 | $1,214,221,638 | $280,390,691 |
3. New Jersey | $12,774,039,219 | $1,094,630,340 | $142,325,690 |
4. Ohio | $8,880,965,221 | $899,375,803 | $180,837,579 |
5. Pennsylvania | $8,421,417,830 | $778,420,570 | $175,623,068 |
6. Arizona | $7,959,647,194 | $702,707,990 | $42,721,798 |
7. Nevada | $7,897,081,590 | $482,121,000 | $32,543,170 |
8. Massachusetts | $7,401,117,705 | $668,672,923 | $130,196,306 |
9. Virginia | $6,925,832,328 | $684,952,275 | $92,247,610 |
10. Colorado | $6,187,564,044 | $475,176,730 | $31,934,107 |
Legal age for sports betting & gambling by state
As we have established, the sports betting and gambling legislations vary quite vastly between each US state, so obviously, the age limits for different types of gambling are also alternate nationwide. While 21+ is the most common legal sports betting age in the United States, a few states, namely New Hampshire, Montana, Rhode Island, Wyoming, and Kentucky, as well as Washington DC, allow sports wagering for 18-year-olds and above.
| State | Legal age for betting/gambling |
|---|---|
| Alabama | Sports betting is illegal / gambling: 18+ |
| Arizona | 21+ |
| Arkansas | 21+ |
| California | Sports betting is illegal / gambling: 18+ |
| Colorado | 21+ |
| Connecticut | 21+ |
| Delaware | 21+ |
| Florida | 21+ |
| Georgia | Sports betting is illegal / lottery: 18+ |
| Idaho | Sports betting is illegal / horse race wagering: 18+ |
| Illinois | 21+ |
| Indiana | 21+ |
| Iowa | 21+ |
| Kansas | 21+ (sports betting), 18+ (horse race betting & lottery) |
| Kentucky | 18+ |
| Louisiana | 21+ |
| Maine | 21+ |
| Maryland | 21+ |
| Massachusetts | 21+ |
| Michigan | 21+ |
| Minnesota | Sports betting is illegal / gambling: 18+ |
| Mississippi | 21+ |
| Missouri | DFS & lottery: 18+ / gambling: 21+ |
| Montana | 18+ |
| Nebraska | 21+ |
| Nevada | 21+ |
| New Hampshire | 18+ |
| New Jersey | 21+ |
| New Mexico | 21+ |
| New York | 21+ |
| North Carolina | 21+ |
| North Dakota | 21+ |
| Ohio | 21+ |
| Oklahoma | Sports betting is illegal / gambling: 18+ |
| Oregon | 21+ |
| Pennsylvania | 21+ |
| Rhode Island | 18+ |
| South Carolina | Sports betting is illegal / gambling: 21+ |
| South Dakota | 21+ |
| Tennessee | 21+ |
| Texas | Sports betting is illegal / other forms of gambling: 21+ |
| Utah | Sports betting is illegal / DFS & social sportsbooks: 18+ |
| Vermont | 21+ |
| Virginia | 21+ |
| Washington | 21+ |
| West Virginia | 21+ |
| Wisconsin | 21+ |
| Wyoming | 18+ |
Some commonly asked questions (FAQ)
How many states offer some form of legal sports betting in 2026?
As of January 2026, there are currently 38 states that offer at least one form of legal sports betting. Additionally, Washington D.C. also offers legal sports wagering.
How much of an economic impact does sports betting have in the US?
According to revenue reports published by each state with legalized sports betting, Americans wagered over $149 billion on sports betting in 2024 alone, resulting in over $2.7 billion in tax revenue for the US combined.
What factors are stopping states from offering legal sports betting?
Multiple factors go into states' inability to get legislation passed. In some states, gaming tribes are fighting against the legalization, others can't agree on tax rates, and a few have government officials who are adamantly against all gambling.
What state has generated the most tax revenue from sports betting?
New York is tied for the highest tax rate in the U.S. at 51%. With this rate, as of January 2026, all licensed sportsbooks in the state have paid over $2.8 billion in taxes in total since sports betting was legalized in June 2019.
