In 2026, gambling laws in the United States remain a complex patchwork of federal rules and state regulations. There is no single nationwide law governing online or land-based gambling. Instead, each state decides what is legal, creating big differences depending on where you live.
Federal Gambling Laws
Three main federal laws still shape the landscape:
- The Wire Act (1961) restricts the use of interstate wire communications for sports betting. A 2011 Department of Justice opinion narrowed its scope mostly to sports wagers.
- The Unlawful Internet Gambling Enforcement Act (UIGEA) of 2006 makes it illegal for businesses to knowingly accept payments for unlawful internet gambling. It does not ban gambling itself but targets financial transactions.
- The Professional and Amateur Sports Protection Act (PASPA) was struck down by the Supreme Court in 2018, opening the door for states to legalize sports betting.
These laws mean offshore sites operating without state licenses often sit in a legal gray area for US players.
States where gambling is legal
Even though many forms of gambling are legal under [federal law], each state has different laws that relate to gambling. That might sound strange to those located outside the US, but most residents will be used to these differences; real estate law and taxation are two other entities that vary from state to state.
5
States with legal online gambling
26
States with legal sports betting
21
States with legal Brick & Mortar gambling
As of 2009, the US government took steps to prevent and punish illegal online gambling. With that in mind, it’s not surprising that many states have been hesitant to work towards legalising and regulating online casinos.
Then came the Supreme Court’s decision in 2018 that PASPA was unconstitutional, which opened the floodgates for states to legalize sports betting. To date, there hasn’t been an equivalent ruling on online casinos anywhere near as explicit as this was.
It might take a similar decision about other forms of gambling for more states to become confident enough to regulate online casinos and/or poker in a similar way.
Many states seem content to confine legal gambling within their boundaries to brick-and-mortar venues only. One argument here is that it’s easier, and potentially more lucrative, for them to manage and restrict activity in physical venues.
If you include tribal casinos under the same category as legal brick-and-mortar gambling, the number of states with some form of offline gambling available nearly doubles.
The result of all this is that the discrepancy between the way different states treat gambling is massive. New Jersey is known to be the most lenient state, in which all forms of gambling are legal. While Utah is the opposite, where everything is prohibited for religious reasons.
First to legalise online gambling
Delaware2012
First to legalize sports betting
New JerseyOffline 2011
DelawareOnline 2018
First to legalize brick & mortar gambling
Nevada1931
Since Nevada legalized gambling to help lift the state out of the Great Depression, almost every other state has flirted with the idea of regulating at least some forms of gambling.
Perhaps the most eager was Delaware, where lawmakers rushed to legalize online gambling very early on. This move was designed to appeal to gamblers who were leaving the state to wager cash at Atlantic City in neighboring New Jersey.
Delaware was also the first state to regulate online sports betting after the repeal of PASPA, no doubt aided by the fact that there were already forms of legal online gambling there.
But legal brick-and-mortar gambling doesn’t just spring up in a state overnight, with Ohio being the most recent state to introduce legal casino gambling in 2009. Virginia could be next as they’re set to expand their offline gambling footprint in the next couple of years.
Sports Betting in 2026
Sports betting is now legal in 39 states, plus Washington D.C. and Puerto Rico. About 32 of those states offer online and mobile sports betting through licensed apps. You can bet on major sports, props, and live in-game wagers in regulated markets. Retail sportsbooks are also widespread in casinos and stadiums.
States where gambling is illegal
In continental US, there are still states in which virtually all forms of gambling remain illegal – Utah and Texas are two common examples. Whether due to religious reasons, in the case of the former, or conservative values in the latter, it’s reasonable to believe that legal gambling may never be possible in these states.
Of course, there was a time when people thought that gambling might never come to Connecticut or Maryland, but these states now allow limited forms of the activity. That bodes well for states that have historically been strict on gambling, such as New Hampshire and Kentucky, but now seem to be considering the regulation of certain forms.
States Where All Forms of Gambling are Illegal
Texas
Utah
The punishment for breaking laws designed to prevent online gambling can be harsh, with fines of up to $1,000 and 30 days of jail time being the norm. In general, however, prosecutors tend to focus on pursuing illegal operators rather than players.
Interestingly, some games such as Three Card Monte (and any that use loaded dice) are illegal even in states where other forms of gambling are permitted. That’s because these games are cons, designed to fool players, rather than true games of chance. Depending on the state, that might be classed as petty theft, false representation, and/or being a public nuisance.
Did you know?
Washington has extremely strict punishments for illegal gamblers, with prison sentences up to 10 years and fines of up to $50,000.
Legal Online Gambling in the US
In 2022, the status of legal online gambling in the US is still surrounded by a lot of ambiguity. Many states have made forays into regulating sports betting on the web since the repeal of PASPA, but there hasn’t really been any equivalent action to address the UIGEA (Unlawful Internet Gambling Enforcement Act of 2006).
The fact that several states, such as Delaware, Nevada, and New Jersey have pushed ahead to legalize online casinos, online poker, or both is significant. It demonstrates to other states that it can be done and can raise a huge amount of money via taxation.
The problem for states that currently forbid online gambling is that, like with prohibition in the 1920s and early ‘30s, the law isn’t stopping people from doing it. All it’s doing is driving the activity underground, where states can’t benefit from it, and players are put at risk.
Legal online sports betting does seem to be acting as a catalyst right now, with the momentum of its introduction edging states like Connecticut closer to regulated online gambling. One potential hurdle, although it doesn’t seem to be stopping Connecticut, is that states with Native American casinos are likely to encounter resistance from tribal leaders.
Despite the dubious legal status of doing so, American players from states where gambling is prohibited are already able to access games online from overseas providers such as:
Poker Craps Baccarrat Roulette Blackjack Slot Machines
Maybe we’re a little biased, but we think it would be in everyone’s best interests to allow players to legally access these games via online casinos regulated by their home state.
Online Casinos and iGaming
Real-money online casinos (slots, blackjack, roulette, live dealer games) are much more restricted. As of mid-2026, only about seven to eight states fully license and regulate online casino gambling: New Jersey, Pennsylvania, Michigan, West Virginia, Connecticut, Delaware, Rhode Island, and Maine in some cases.
These markets are tightly controlled with strict age verification (usually 21+), geo-fencing, and responsible gambling tools. Nevada allows online poker but not full casino games. Most other states either ban real-money online casinos or have not yet legalized them.
Sweepstakes casinos (social casinos using virtual coins) operate more widely but face increasing state scrutiny and proposed restrictions in 2026.
Legal Sports Betting in the US
Sports betting has been legal at the federal level since the repeal of PASPA, also known as the Bradley Act, in 2018. Between 1992 and then, the activity was only permitted in Nevada.
The reaction to this move varied massively from state to state, with some leaders rushing to regulate sports betting within their states and others…taking absolutely no action whatsoever. Most states that did act eyed a combination of online and in-person sports betting, but some have focused on introducing only one or the other
New York and North Carolina, for example, allow only in-person betting, whereas Tennessee and Wyoming have online sports betting but no physical sportsbooks within state lines. Others have taken moves to restrict betting activity to racetracks, racinos, or even tribal land only.
Important 2026 Tax Changes
A major change took effect on January 1, 2026, under the One Big Beautiful Bill Act. Gamblers can now deduct only 90% of their losses against winnings (down from 100%). This can create “phantom income” — you may owe taxes even if you broke even or lost money overall.
The IRS also raised the W-2G reporting threshold for many winnings to $2,000. Always keep detailed records of wins and losses if you gamble regularly.
Did you know?
Sports betting revenue in the US is expected to reach $5 billion for online activity and $1.5 billion for land-based activity by 2025.
Several states – Maryland, Louisiana, Nebraska, and Florida – are set to introduce sports betting imminently, with some taking a soft launch approach. We’ll probably see other states make progress towards legalizing some form(s) of sports betting soon.
It’s worth noting that wagering on fantasy sports stands apart from other forms of sports betting. Fantasy sports being allowed in a certain state doesn’t automatically mean that mainstream sports betting will be as well.
In the United States’ earlier years, gambling was common across the USA, although it was driven underground for a period in the 18th century.
By the 1900s, however, gambling was prohibited nationwide and that wouldn’t really change until Nevada sought to legalize the activity in the 1930s.
Historically, brick-and-mortar gambling in America is synonymous with the likes of Las Vegas or Atlantic City. While there’s no doubt that these are gambling hubs in the USA, there are all sorts of other locations and varieties to think about.
Did you know?
There are tribal casinos in 30 states, with 525 venues operated by North American tribes across the US.
Let’s take tribal casinos, for example. Once called Indian casinos, these land-based gambling venues exist on Native American land in more than half of all US states. However, if you’re hoping to gamble on the road, you might encounter video gaming machines in truck stops, restaurants, bars, or hotels when heading through states like Louisiana or Illinois.
Moving from land to the water, six US states still have riverboat casinos – Illinois, Indiana, Iowa, Louisiana, Mississippi, and Missouri. Historically, these were designed to subvert land-based gambling laws but remain active as attractions for tourists and locals to this day.
Elsewhere, the race is on to open legal sportsbooks in states like Maryland, Nebraska, and Florida – these states all approved sports betting in 2020 or 2021 and are preparing to facilitate in-person betting imminently.
By now you’ll know that the legal status of gambling differs greatly between states and the same applies to legal gambling ages. The age limits can fluctuate within each state depending on the game you’re playing.
Here’s a quick breakdown of gambling age by state:
| State | Minimum Age |
|---|---|
| Alabama | 19 |
| Alaska | 21 |
| Arizona | 21 |
| Arkansas | 21 |
| California | 18-21 (Casino), 18 (Lottery) |
| Colorado | 21 |
| Connecticut | 21 |
| Delaware | 18 (Lottery), 21 (Casino) |
| District of Columbia | 18 |
| Florida | 18 (Lottery), 21 (Casino) |
| Georgia | 18 |
| Hawaii | 21 |
| Idaho | 18 |
| Illinois | 21 |
| Indiana | 21 |
| Iowa | 21 |
| Kansas | 21 |
| Kentucky | 18 |
| Louisiana | 21 |
| Maine | 18 (Lottery), 21 (Casino) |
| Maryland | 21 |
| Massachusetts | 21 |
| Michigan | 18 |
| Minnesota | 18 |
| Mississippi | 21 |
| Missouri | 21 |
| Montana | 18 |
| Nebraska | 21 |
| Nevada | 21 |
| New Hampshire | 21 |
| New Jersey | 21 |
| New Mexico | 21 |
| New York | 18 |
| North Carolina | 21 |
| North Dakota | 18-21 |
| Ohio | 18-21 |
| Oklahoma | 18 |
| Oregon | 21 (Casino), 18 (Other) |
| Pennsylvania | 21 |
| Rhode Island | 18 |
| South Dakota | 21 |
| South Carolina | 21 |
| Tennessee | |
| Texas | 21 |
| Utah | Illegal |
| Vermont | 21 |
| Virginia | 21 (Casino), 18 (Other) |
| Washington | 18 |
| West Virginia | 21 |
| Wisconsin | 21 |
| Wyoming | 21 |
Gambling Laws – All US States
| State | Online | Sports Betting | Brick & Mortar | Charitable | Social | Parimutual | Racetracks | State Lottery | Tribal Casinos | Fantasy Sports |
|---|---|---|---|---|---|---|---|---|---|---|
| Alabama | No | No | No (Tribal only) | Yes | Yes | Yes | No | No | Yes | Yes |
| Alaska | No | No | No (Tribal only) | Yes | Yes | No | No | No | Yes | Yes |
| Arizona | No | Yes | No (Tribal only) | Yes | Yes | Yes | No | Yes | Yes | Yes |
| Arkansas | No | Yes | Yes | Yes | No | Yes | Yes | Yes | No | Yes |
| California | No | No | No (Cardrooms and tribal only) | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Colorado | No | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Connecticut | Yes | Yes | No (Tribal only) | Yes | Yes | No | No | Yes | Yes | Yes |
| Delaware | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | No | Yes |
| Florida | No | No | No (Tribal and racings only) | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Georgia | No | No | No | Yes | No | No | No | Yes | No | Yes |
| Hawaii | No | No | No | No | No | No | No | No | No | No |
| Idaho | No | No | No (Tribal only) | Yes | No | Yes | No | Yes | Yes | No |
| Illinois | No | Yes | Yes | Yes | No | Yes | Yes | Yes | No | Yes |
| Indiana | No | Yes | Yes | Yes | No | Yes | Yes | Yes | Yes | Yes |
| Iowa | No | Yes | Yes | Yes | No | Yes | Yes | Yes | Yes | Yes |
| Kansas | No | No | Yes (Tribal and State only) | Yes | No | Yes | No | Yes | Yes | Yes |
| Kentucky | No | No | No (Racetracks only) | Yes | Yes | Yes | Yes | Yes | No | Yes |
| Louisiana | No | No | Yes | Yes | Yes | Yes | Yes | Yes | Yes | No |
| Maine | No | No | Yes | Yes | Yes | Yes | Yes | Yes | No | Yes |
| Maryland | No | No | Yes | Yes | No | Yes | Yes | Yes | No | Yes |
| Massachusetts | No | No | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Michigan | Yes | Yes | Yes (Mainly tribal) | Yes | No | Yes | Yes | Yes | Yes | Yes |
| Minnesota | No | No | No (Tribal only) | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Mississippi | No | Yes (In-person only) | Yes | Yes | No | No | No | Yes | Yes | Yes |
| Missouri | No | No | Yes | Yes | No | No | No | Yes | No | Yes |
| Montana | No | Yes (In-person only) | No (Tribal only) | Yes | Yes | Yes | No | Yes | Yes | No |
| Nebraska | No | No | No (Tribal only) | Yes | No | Yes | Yes | Yes | Yes | Yes |
| Nevada | No | Yes | Yes | Yes | Yes | Yes | No | No | Yes | No |
| New Hampshire | No | Yes | No | Yes | No | Yes | No | Yes | No | Yes |
| New Jersey | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | N/A | Yes |
| New Mexico | No | Yes (In-person only) | Yes (Tribal and racinos only) | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| New York | No | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| North Carolina | No | Yes | No | Yes | No | No | No | Yes | Yes | Yes |
| North Dakota | No | No | No (Tribal only) | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Ohio | No | No | Yes | Yes | Yes | Yes | Yes | Yes | No | Yes |
| Oklahoma | No | No | No (Tribal only) | Yes | No | Yes | Yes | Yes | Yes | Yes |
| Oregon | No | Yes | No (Tribal only) | Yes | Yes | Yes | No | Yes | Yes | Yes |
| Pennsylvania | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | No | Yes |
| Rhode Island | No | Yes | Yes | Yes | Yes | Yes | Yes | Yes | No | Yes |
| South Carolina | No | No | No | No | No | No | No | Yes | No | Yes |
| South Dakota | No | Yes | Yes | Yes | No | Yes | No | Yes | Yes | Yes |
| Tennessee | No | Yes | No | No | No | No | No | Yes | No | Yes |
| Texas | No | No | No (Tribal only) | Yes | Yes | Yes | No | Yes | Yes | Yes |
| Utah | No | No | No | No | No | No | No | No | No | Yes |
| Vermont | No | No | No | Yes | Yes | No | No | Yes | N/A | Yes |
| Virginia | No | Yes | No | Yes | Yes | Yes | Yes | Yes | No | Yes |
| Washington | No | No (Tribal only) | No (Tribal only) | Yes | Yes | Yes | No | Yes | Yes | No |
| West Virginia | Yes | Yes | No | Yes | No | Yes | Yes | Yes | N/A | Yes |
| Wisconsin | No | No | No (Tribal only) | Yes | No | Yes | No | Yes | Yes | Yes |
| Wyoming | No | Yes | No (Tribal only) | Yes | Yes | Yes | Yes | Yes |
Federal Gambling Laws – A Brief History
In addition to state laws, the US is also subject to federal laws. These apply to the whole of the United States, although some state laws contradict their equivalents at federal level.
In this section, we’ll be looking at some of the key moments in America’s gambling history with federal law:
1961
Interstate Wire Act
Instituted at the beginning of the 1960s, this law prohibits certain types of betting businesses in the USA. The text itself refers to “bets or wagers on any sporting event or contest”, which is vague wording that has never been satisfactorily clarified.
Clearly the act covers sports gambling, but it was never 100% apparent how it related to other types of gambling such as poker or table games. This has been debated all the way up until 2019, when US District Court Judge Paul Barbadoro issued a judgement that it only applies to sports gambling.
(Interstate Transportation of) Wagering Paraphernalia Act
In addition to introducing the Interstate Wire Act, the US government doubled down on their gambling crackdown with the Wagering Paraphernalia Act.
This act criminalized the interstate transportation of “any record, paraphernalia, ticket, certificate, bills, slip, token, paper, writing, or other device used, or to be used, adapted, devised or designed for use in” bookmaking or other gambling activities.
Another day, another act with vague wording! But the aim of the US government here was fairly simple: to make it illegal, and therefore more difficult, to transport any sort of supplies that could be connected with the act of gambling.
1970
Illegal Gambling Business Act
Enacted as part of the Organized Crime Control Act of 1970, the main targets of this act were large gambling operations. The government believed, accurately in some cases, that such operations were connected to and/or financing organized crime.
The act stipulates that any gambling business that involves five or more persons and “has been or remains in substantially continuous operation for a period in excess of thirty days or has a gross revenue of $2,000 in any single day” is illegal. Clearly, the latter of those statements would very likely to apply to anyone operating an online casino within the USA.
1992
PASPA
The Professional and Amateur Sports Protection Act of 1992, also known as the Bradley Act, has been overturned since it was introduced in the early ‘90s. It’s still, however, worth covering here in the interest of forming a complete picture of gambling’s history in the USA.
The text of the act is lengthy and complex, but the text of the bill gives you more than enough clues to figure out its aim: “An Act to prohibit sports gambling under State law.” It covered much the same ground that the Interstate Wire Act of 1961 did, but specifically addressed other activities (such as fantasy sports) that hadn’t previously been covered.
2006
UIGEA
The Unlawful Internet Gambling Enforcement Act of 2006 prohibits gambling businesses from “knowingly accepting payments in connection with the participation of another person in a bet or wager that involves the use of the Internet.”
What’s interesting here is that this act specifically refers to accepting payments, rather than the act of gambling itself.
Clearly, this opened a number of grey areas that would be gamblers could take advantage of, such as using anonymous payment methods or playing with international casino sites that might not be subject to American laws.
Federal and State Taxes on Gambling
If you’re serious about gambling, we advise discussing taxation on gambling activity with an accountant or tax expert with relevant experience in your state. With that said, there are a few key questions related to gambling and federal tax covered below:
What are deemed as gambling winnings?
In practice, most wins from any activity in which you wager real money – lottery payouts, bingo or keno, poker, slot machines, or other casino games – are deemed gambling winnings. Even non-cash prizes such as a vehicle or a vacation are considered gambling winnings, and their FMV (fair market value) should be included in income statements.
How are players taxed on gambling winnings?
Because gambling winnings are seen as a type of income by the US government – and are often also called gambling income – they’re subject to federal income tax. In states where it applies, they may also be subject to state income tax.
A silver lining is that you may be able to declare gambling losses up to, but never more than, the value of your gambling winnings. You’ll need to keep a close eye on your losses if you intend to do this, as well as collect relative documentation.
Are there federal taxes on your winnings?
Unfortunately, just about any gambling win you’d get legitimately excited about is subject to federal taxation, usually at a flat rate of 24%. You should be provided with a Form W2-G if your winnings exceed the following thresholds:
Withholding is required when winnings, reduced by wager, are:
Which states tax gambling income or not?
As well as at the federal income tax level, you may also need to pay state income tax on gambling winnings. The only states that don’t require residents to pay state income tax on them are as follows:
States don’t require gambling income tax
Alaska*
California
Florida*
Hawaii
Nevada*
New Hampshire*
South Dakota*
Tennessee*
Texas*
Utah
Washington*
Wyoming*
*States marked with an asterisk either don’t have any state income tax or don’t tax earned wages, so gambling is only exempt because it falls under that heading.
Key Player Advice for 2026
- Stick to licensed, state-regulated sites when available in your state. These offer consumer protections, fair games, and secure banking.
- Avoid unlicensed offshore casinos. They carry legal risks, higher scam potential, and no recourse if something goes wrong.
- Most forms of gambling require you to be 21 or older.
- Use responsible gambling tools: deposit limits, time-outs, and self-exclusion programs are widely available in legal markets.
- Laws can change quickly — always check your specific state’s current rules before playing.
US vs International Gambling Laws
It’s easy to say that the US has a restrictive approach to gambling when compared with countries like the UK or Mexico. It’s key to note, however, that the ease with which you can gamble varies enormously depending on the state you’re located in.
Many state governments are now switching their attention from outlawing gambling, and especially online gambling, to making sure it can be conducted safely in an environment that fosters responsible play.
Or, to be cynical, they’ve realized that they can make money from it by taking this route.
Aside from states like Utah and Hawaii, which currently outlaw all forms of gambling, we predict that more and more states will loosen some of restrictions that they currently have around using online casinos, sports betting, and other forms of gambling.
Bottom line: In 2026, the safest and most enjoyable gambling happens inside regulated state markets. Sports betting is widely available, while full online casinos remain limited to a handful of states. Gamble responsibly, know the rules where you live, and treat it as entertainment rather than a source of income. Stay updated, as more states continue debating expansion.
FAQ:
1. Is it illegal to bet for someone else?
Casinos and gambling sites will only accept bets if they can verify the identity of the person placing them. Legally speaking, you shouldn’t be placing bets for anyone else or asking them to do so on your behalf.
2. How many states have legalized gambling?
Given the different status of every state, it’s hard to put a blanket figure against this. However, if you include lotteries, some form(s) of gambling is legal in 48 out of 50 US states.
3. Is it illegal to gamble at home?
This depends on the nature of the gambling activity, as well as the state you’re in. Lotteries, for example, are widely available in most US states but online gambling is permitted in far fewer.
4. What was the first state to legalize gambling?
When most people think of American gambling, they think of Las Vegas. Not by coincidence, Nevada was the first US state to legalize gambling.
5. Is illegal gambling a felony?
If the act of illegal gambling is conducted as a business, this constitutes a federal crime. On a personal level, however, the act of playing may be classified as a misdemeanor or a felony depending on the state it’s conducted in.
6. Where can I gamble legally online?
Residents of many US states, more details on which above, can now gamble legally at online casinos created specifically for American players.
7. Are betting syndicates legal in the US?
Legally, you’re not allowed to place a bet on the behalf of someone else, however betting syndicates have been a form of illegal gambling activity for several decades.
