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 reign regarding betting on the NFL draft, eSports, and awards like the NBA MVP or Most Improved Player. Outside of markets that are directly tied to regulated sports betting, residents or tourists of Nebraska can also bet on horse racing in person or online.

Residents can also access DFS products even though all legislation to legalize them has 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 large 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 enabling retail casinos to open in the state, therefore 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, which can also accept sports wagers. As of right now, three locations offer sports betting.

Rules and regulations regarding mobile sports betting were noticeably absent from LB 561. This doesn’t mean the state cannot add a bill that legalizes mobile sports betting. However, with Nebraska moving on the slower side regarding its sports betting layout, bettors in the state could wait a while to see a mobile betting app become available.

There are a few ways that mobile betting could eventually enter the state, one of which includes 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 wait to see if they will be passed, 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

• February 24, 2025: According to DraftKings, the Nebraska Cornhuskers are (-280) to make the NCAA Tournament.

• February 11, 2025: Entering another college baseball season, the Nebraska Cornhuskers have the second best odds to win the Big Ten Regular Season title at (+500).

• February 4, 2025: With a 14-8 record, the Nebraska Cornhuskers are (+150) to make the NCAA Tournament.

• January 21, 2025: After a failed attempt last year, Nebraska revisits online sports betting legalization with LB 421, proposed by Sen. Stan Clouse. If passed, the State Racing and Gaming Commission will regulate the industry under existing racetrack laws.

• December 20, 2024: The Nebraska Cornhuskers basketball team will be playing in the Diamond Head Classic and they are (+120) to win the event.

• December 9, 2024: The Nebraska Cornhuskers have been matched up with Boston College in the Pinstripe Bowl. The Cornhuskers are currently (-3.5) point favorites.

• November 27, 2024: Nebraska will close out the regular season on the road at Iowa as (+4.5) point underdogs.

• November 21, 2024: The Nebraska Cornhuskers basketball team will play in the Diamond Head Classic Tournament, and they are currently favored to win at (+150).

• November 18, 2024: With a loss to USC, the Nebraska Cornhuskers have lost four straight games. Nebraska will now host Wisconsin as (-2.5) point 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 2025, 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.

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 means it is reasonable to say 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 continue serving as Nebraska residents' mobile betting haven.

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 in charge of 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%, a bit 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 during 2024, Nebraska's total gross gaming-related revenue was over $140 million, and sports betting covered only around $4.3 million from this total. This total revenue resulted in approximately $29.1 million in tax income for the state, while sports wagering-related tax revenue was limited to $867,664.

Nebraska sports betting record months:

• Revenue: November 2024 ($1,205,515)

• Tax income: November 2024 ($241,103)

Latest NE sports betting revenue report breakdown (January 2025)

• Total sports betting gross revenue: $894,495

  • WarHorse Gaming Lincoln revenue: $444,449

  • Grand Island Casino & Resort revenue: $43,439

  • Harrahs Columbus NE Racing & Casino revenue: $27,465

  • WarHorse Casino Omaha, LLC revenue: $379,142

• Tax revenue from sports betting (20% on gross revenue): $178,899

• Total gambling-related gross revenue: $17,709,498

  • Revenue from slots/electronic gaming devices: $14,426,954

  • Revenue from electronic table games: $589,737

  • Revenue from sports betting: $894,495

  • Revenue from table games: $1,798,312

• Total tax revenue from all gambling (20% on total gross revenue): $3,541,900

Reported by the Nebraska Racing and Gaming Commission.

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

NE sports betting revenue in 2025

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 brackets shows how the sports betting handle has changed compared to the previous month's figures.

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.