US Sports Betting Legislation Tracker - State by State
Last Updated: 18 August, 2025
Sportsbooks legally available in most states
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 August 2025?
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 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."
| 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 from the US sports betting scene
August 17, 2025: A sweeping federal probe into college basketball betting could soon produce indictments, according to Sports Illustrated. Linked to the gambling ring that ensnared ex-NBA player Jontay Porter, the investigation targets suspected game-fixing and point-shaving across multiple programs. Prosecutors in Pennsylvania are interviewing players, while NCAA inquiries have already flagged schools like Temple, Eastern Michigan, New Orleans, and Mississippi Valley State.
August 15, 2025: Governor Phil Murphy signs Assembly Bill 5447, tightening New Jersey's gambling laws by outlawing match-fixing, insider betting, account misuse, and large-scale proxy wagering. The measure defines proxy betting of $1,000 or more with profit-sharing as a disorderly persons offense. Its passage coincides with lawmakers approving a higher 19.75% tax on iGaming and online sportsbooks.
August 8, 2025: Advancing American Freedom, led by former VP Mike Pence, lobbies Congress to scrap the federal tax deduction for gambling losses entirely. The push opposes bipartisan bills seeking to restore the deduction to 100% after it was cut to 90% under recent law. Critics warn the move could push bettors toward unregulated markets, while Pence's group argues for taxing full winnings.
August 5, 2025: A coalition of 50 U.S. attorneys general urges federal action against offshore gambling, citing over $400 billion in illegal activity and $4 billion in lost tax revenue. In a letter to the DOJ, they called for domain seizures, payment blockades, and legal coordination to disrupt these sites, marking a rare bipartisan push against unregulated online gaming.
July 3, 2025: Nevada Rep. Dina Titus pushes back against a tax change in Trump's economic plan that she says would devastate Las Vegas tourism. The Senate's proposal caps gambling loss deductions at 90%, forcing players to pay taxes even when they lose overall. Titus argues this unfairly burdens casual gamblers, risks driving them to illegal sites, and undermines local economies.
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
August 8, 2025: A poll of 15,500 people by Las Vegas Locally found 88% think the city is now too costly for tourists, with visitor numbers down 11% in June from last year. Price hikes on everything from parking to $26 water bottles are drawing criticism, as hotels and casinos may be raising rates to offset declining tourism.
July 23, 2025: Massachusetts lawmakers face a November 19 deadline to act on two stalled bills that would legalize and regulate online casinos. Senate Bill 235 and House Bill 332 propose a 20% tax, a 10-license cap, and allow each retail casino up to two online partners, with four standalone licenses available. The measures remain in committee awaiting action.
June 30, 2025: Las Vegas Strip casinos see gambling revenue fall for a fourth straight month in May, dropping 3.9% year-over-year to $713.7 million—their weakest May since 2021. Statewide gaming revenue slid 2.2% to $1.29 billion. The slump coincided with a 6.5% dip in tourism, as only 3.41 million visitors came to the city amid growing financial concerns.
June 26, 2025: Maine's online casino bill, LD 1164, moves forward as the Senate advances it to the special appropriations table, bringing it closer to Governor Janet Mills. Although 100 bills now await her decision, Mills has 10 days to act, and she has previously opposed gaming expansions, vetoing sports betting twice before a 2022 compromise. With the legislature adjourned, any veto would likely stall iGaming legalization until next year.
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 | $80,966,197,664 | $7,570,888,598 | $1,791,218,050 |
2024 (32>34) | $149,853,968,856 (23.71%) | $13,132,446,821 (21.45%) | $2,777,914,456 (31.27%) |
2023 (27>32) | $121,131,644,685 (29.15%) | $10,813,143,431 (43.05%) | $2,116,262,924 (42.00%) |
2022 (26>27) | $93,792,843,522 (62.40%) | $7,559,262,900 (74.02%) | $1,490,301,430 (161.79%) |
2021 (19>26) | $57,754,303,855 (168.06%) | $4,343,956,567 (180.71%) | $569,273,833 (129.62%) |
2020 (13>19) | $21,545,027,984 (63.98%) | $1,547,493,477 (68.19%) | $247,918,492 (96.90%) |
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 | $542,801,654,882 | $46,221,864,375 | $9,156,600,410 |
The 2025 YTD figures are as of August 18, 2025.
Which US states have bet the most in 2025?
State (2025 Reports) | Total handle | Revenue | Tax income |
|---|---|---|---|
1. New York (7/12) | $14,343,393,900 | $1,399,652,389 | $735,951,328 |
2. New Jersey (7/12) | $6,707,712,403 | $626,780,314 | $86,187,622 |
3. Illinois (5/12) | $6,677,396,710 | $599,888,745 | $214,376,132 |
4. Ohio (6/12) | $4,898,858,881 | $459,102,213 | $92,724,586 |
5. Pennsylvania (6/12) | $4,323,497,834 | $372,084,011 | $86,111,894 |
6. Massachusetts (6/12) | $4,041,902,222 | $431,287,866 | $84,005,518 |
7. Nevada (6/12) | $3,953,179,563 | $267,507,000 | $17,834,788 |
8. North Carolina (7/12) | $3,817,364,081 | $361,111,538 | $65,000,076 |
9. Virginia (6/12) | $3,665,773,562 | $400,817,616 | $55,548,465 |
10. Maryland (7/12) | $3,469,114,628 | $417,070,998 | $49,599,386 |
The figures shown in the table above are as of August 18, 2025.
*The brackets beside the state name indicate the number of published revenue reports from the state in the 2025 calendar year. Here, "(7/12)" would mean that the state has published five monthly reports so far (from January to July 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 | $263,824,650 |
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 2025?
As of August 2025, 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 August 2025, all licensed sportsbooks in the state have paid over $2.8 billion in taxes in total since sports betting was legalized in June 2019.
