Nebraska

Sports betting has been legal in the Cornhusker State since 2021, but for right now, bettors are limited to just two retail betting locations as they wait for online sports betting to officially launch.

Every state varies in its stance on betting on collegiate sports. In Nebraska, bettors can legally wager on college sports, but there are two caveats that customers must keep in mind. First, bettors are not allowed to wager on prop bets for college athletes, and they cannot bet on a Nebraska-based college if they are playing a game in the state.

Outside those restrictions, bettors in NE have free rein regarding betting on the NFL draft, eSports, and awards like the NBA MVP or Most Improved Player. Outside of markets directly tied to regulated sports betting, Nebraska residents or tourists can also bet on horse racing in person or online.

Residents can also access DFS products, despite all legislation to legalize them having failed, leaving the market unregulated.

Omaha's extreme sports scene: Betting on axe throwing and archery tag

​Omaha has seen a rise in unconventional recreational activities like axe throwing and archery tag, with venues such as Axe Games Omaha and Archery Games Omaha offering these experiences to the public. The growing popularity of these sports has sparked conversation about introducing legal betting markets around them. 

However, several factors must be considered before proceeding, including regulatory challenges, as Nebraska's current gambling laws may not accommodate wagering on non-traditional sports, which would require legislative changes to permit such betting activities.​ Two other significant factors would be finding a group of people to set the lines for these markets and also ensuring there is enough interest to garner betting handle on these events.

Online sports betting in The Cornhusker State

Nearly two years after PASPA was overturned, Nebraska residents were allowed to vote on a referendum that would enable retail casinos to open in the state, thereby allowing in-person sports betting. After residents voted “Yes,” lawmakers began working on the state's sports betting bill.

By March 18, 2021, the Nebraska state legislature passed LB 561, which Gov. Pete Ricketts signed into law in May. With this bill's signing, the Cornhusker State could officially offer retail sports betting at select locations.

While residents of NE were finally able to rejoice about sports betting being legalized, they would not be able to place a legal sports wager until June 22, 2023, when the WarHorse Casino opened their sportsbook, becoming the first recognized racino in NE. Since then, they have opened a second location in Omaha that also accepts sports wagers. Currently, three locations offer sports betting.

Rules and regulations regarding mobile sports betting were noticeably absent from LB 561. This doesn’t mean the state can't introduce a bill legalizing mobile sports betting. However, with Nebraska moving slowly on its sports betting rollout, bettors in the state could wait a while before a mobile betting app becomes available.

There are a few ways mobile betting could eventually enter the state, including a bill that allows online operators to partner with current and upcoming racinos. Lawmakers have already started to feel increased pressure to legalize mobile sports betting since a report showed that Nebraska residents are crossing the state’s borders to Iowa to place online wagers.

Sports betting & gambling legislation in NE

The legal age to place a sports bet in Nebraska is 21. While this is the legal age for most gambling activities in the state, residents who are 18 years old can participate in activities like the lottery. Like all states that have legal sports betting, Nebraska also prohibits betting on high school sports.

The Nebraska Racing and Gaming Commission enforces the legal gambling age and all additional rules and regulations for sports betting in Nebraska. In addition to the rules and regulations, bettors in the state need to know how they’ll be taxed. In Nebraska, all winnings are treated as taxable income, and the tax rate is 5%.

Whether or not iGaming and online poker will be added to any bill that includes mobile sports betting is yet to be determined. As all three options await passage, residents can still participate in the state lottery and use social sportsbooks.

Nebraska's livestock auctions as a model for agricultural prop betting

Nebraska is no stranger to high-stakes cattle auctions, where ranchers bid on prized livestock, sometimes risking large sums of money in split-second decisions. But could this time-honored agricultural practice ever transform into a regulated betting market?

At first glance, betting on cattle auctions may appear to be a niche concept, but it is similar to horse racing and stock market speculation. Just as gamblers place wagers on a horse’s future performance, they can also bet on which steer will command the highest price, how many head of cattle will be sold at a given auction, or even whether a bidding war will arise for a particular breed.

Although regulatory hurdles may be significant, implementing structured wagering on cattle sales could introduce an exciting new aspect to Nebraska’s livestock economy. With Nebraska’s strong agricultural background, this blend of tradition and modern betting culture could transform how people perceive livestock auctions. Now, one of the biggest problems with this concept is that online sports betting is not allowed in Nebraska at the moment, so a live stream would be needed if this concept saw the light of day.

Most recent updates from the NE sports betting scene

• January 9, 2026: Nebraska revives its push for mobile sports betting with two proposals back in play after earlier failures. One bill would let racetracks run online sportsbooks, tax them at 20%, and funnel most revenue to property tax relief, with first-year taxes projected at $9.3 million. A second plan could put legalization before voters in 2026.

• December 15, 2025: Nebraska quarterback Dylan Raiola will enter the transfer portal. While he was unable to play in the Cornhuskers bowl game due to injury, Nebraska has moved to (+16.5) underdogs in the Las Vegas Bowl.

• December 9, 2025: On December 31st, the Nebraska Cornhuskers will play the Utah Utes in the Las Vegas Bowl. The Cornhuskers are (+15.5) underdogs upon the release of the odds.

• November 25, 2025: Closing out the regular season with rivalry week, the Nebraska Cornhuskers will host Iowa as (+6) underdogs.

• November 18, 2025: The Nebraska Cornhuskers will return from their bye week on the road at Penn State as (+9.5) underdogs.

• November 3, 2025: Nebraska quarterback Dylan Raiola will miss the remainder of the season with a broken fibula. TJ Lateef will take over at QB, and his first start will come on the road against UCLA as (+3) underdogs.

• October 30, 2025: The Nebraska Cornhuskers will host #23 USC in Week Ten, and the Cornhuskers are (+6) home favorites.

• October 22, 2025: After falling out of the Top-25 due to a loss to Minnesota, the Nebraska Cornhuskers will resume action against Northwestern as (-7.5) favorites.

In-person sports betting sites and locations

While tribal casinos exist in Nebraska, sports betting is limited to WarHorse Casino, which began accepting sports wagers from NE bettors on November 1, 2023. The state has five other tribal casinos: Iron Horse Bar & Casino, Lucky 77 Casino, Native Star Casino, Ohiya Casino, and Prairie Flower Casino. Still, these locations do not offer sports betting, at least not yet.

In addition to the tribal retail casinos, there are six racetracks in the state, each offering NE bettors the possibility to lay wagers on horse races. Three of them (Lincoln Race Course, Fonner Park, and Horsemen’s Park) provide simulcast betting as an option. Each of these tracks can acquire a sports betting license in the future.

By 2026, there should be at least four retail locations where a legal sports bet can be placed, but these numbers could change depending on how quickly these racetracks decide to build and open casinos.

Runza Parlay Props: Wagering on Nebraska’s Most Famous Fast Food Orders During Game Day Rushes

No game day ritual in Nebraska is complete without a hot Runza or a tray of chili and cinnamon rolls. But what if this cherished fast-food tradition became more than just a sidenote to the game and instead became part of the wagering experience itself?

Runza props would be novelty betting markets created around Nebraska’s most iconic game-day orders. Bettors can wager on which Runza location will sell out first after kickoff, whether chili and cinnamon rolls will outsell burgers after a Huskers win, and more. 

These playful prop bets wouldn’t just engage sports fans, they’d also attract foodies, locals, and maybe even tourists looking for a stake in something uniquely Nebraskan. It’s the perfect fusion of culinary culture and college football, blending Husker pride with lighthearted wagering. Whether you’re tailgating in Lincoln or watching from a dive bar in Broken Bow, Runza props offer a flavor-packed way to add even more excitement to game day.

Border betting: How Nebraska’s proximity to Iowa affects the state’s market

Due to Nebraska’s limited sports betting laws, many residents have turned to Iowa’s extensive sportsbook market to place their bets. Since Iowa legalized online and retail sports betting in 2019, Nebraska bettors have often crossed state lines to enjoy the more convenient betting options, especially in cities like Council Bluffs, which is just a short trip from Omaha.

This trend suggests that Nebraska is conceivably losing millions in tax revenue as bets that could be placed within state borders instead benefit Iowa’s economy. While Nebraska has legalized in-person sports betting at select casinos, the lack of statewide mobile wagering has left many bettors looking for more, and in turn, finding it in Iowa.

As a result of this issue, lawmakers face increasing pressure to update Nebraska’s sports betting laws to keep revenue in-state. If a change to the bill cannot be made, Iowa will likely remain the' mobile betting haven for Nebraska residents.

Sports betting in neighboring states

If Nebraska bettors set out to look for more sports betting options, they won’t have to travel far in any direction, as all five surrounding states offer legalized sports betting.

Each state has a different sports betting infrastructure. Iowa, Kansas, and Colorado have larger markets, while South Dakota and Wyoming have more limited markets. To learn more about each state’s betting landscape, click on it in the box below.

Sports betting revenue impact on Nebraska's economy

The Nebraska Racing & Gaming Commission is responsible for granting licenses to offer sports betting, but the actual fees for these licenses or their duration are currently unknown. We do know that all casino gambling revenue, including sports betting, is taxed at 20%, which is slightly higher than the average tax rate across states with legalized sports betting.

Complete reports specific to sports betting statistics in Nebraska are not fully available. For example, the state doesn't publish the amount of real-money sports wagers placed (betting handle). The Nebraska Racing and Gaming Commission does, however, publish the gross revenue of all betting activities from each of the state's retail facilities and the tax income resulting from this monthly revenue.

From this data, we can see that in 2025, Nebraska's total gross gaming-related revenue was over $261.9 million, and sports betting accounted for only around $9.3 million of that total. This total revenue generated $52.4 million in tax income for the state, while sports wagering-related tax revenue totaled $1.9 million.

These are, of course, relatively marginal figures, especially compared to other US states with legal online sports betting. However, the trend in Nebraska's betting market is at least very positive, as sports wagering-related revenue in 2025 was up 113.8% compared to 2024, and tax income increased by the same percentage.

The total gambling revenue in 2025 was, in turn, up 79.80% year-on-year, indicating that if NE just manages to legalize online betting in any form in the future, such revenue figures would for sure skyrocket to a whole other level.

Nebraska sports betting record months:

• Revenue: November 2025 ($1,506,723)

• Tax income: November 2025 ($301,345)

Latest NE sports betting revenue report breakdown (January 2026)

• Total sports betting gross revenue: $1,021,267

  • WarHorse Gaming Lincoln revenue: $396,780

  • Grand Island Casino & Resort revenue: $146,656

  • Harrahs Columbus NE Racing & Casino revenue: $101,751

  • WarHorse Casino Omaha, LLC revenue: $369,425

  • Lake Mac Casino & Resort revenue: $6,654

• Tax revenue from sports betting (20% on gross revenue): $204,253

• Total gambling-related gross revenue: $25,938,138

  • Revenue from slots/electronic gaming devices: $21,633,436

  • Revenue from electronic table games: $750,243

  • Revenue from sports betting: $1,021,267

  • Revenue from table games: $2,533,192

Total tax revenue from all gambling (20% on total gross revenue): $5,187,628

Reported by the Nebraska Racing and Gaming Commission.

Recent revenue report data - Compared to the previous year (YoY)

Nebraska sports betting revenue month-by-month summary (as of January 2026)

NE sports betting revenue in 2026

Contrary to basically every other US state that has legalized sports betting or gambling and which reports its revenue data to the public, the Nebraska Racing and Gaming Commission does not report the state's monthly sports betting handle at all. Therefore, betting-related revenue and the state's tax income are the only data presented in the following table.

The percentage in parentheses shows how the sports betting handle has changed compared to the previous month's figures.

2025 betting revenue data

2024 revenue data

Yearly revenue totals

From GPS to tax income: The economics of corn maze betting in Nebraska

Each fall, Nebraska's corn mazes host thousands of visitors, making it a potentially untapped gold mine for the state's betting market. By integrating GPS tracking or timing chips, these tourism hotspots could introduce interactive wagers on “fastest exit,” “most wrong turns,” or “first to give up,” turning family fun, with possible friendly wagers, into a legitimate novelty betting category.

If even 0.09% of Nebraska's average of $3 million annual betting handle came from corn maze contests, that would amount to $2,700 in new wagers each fall. At a 10% tax rate, the state could generate $270 in seasonal tax revenue just from maze-based micro-bets. While this may not seem like a lot, the state is already missing out on a ton of revenue by not having legalized online sports betting, so anything helps. 

By gamifying agritourism, the state can unlock new revenue streams, promote tourism, and stand out nationally with a creative, culture-based betting market that turns getting lost into profit.