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    United States
    18+Gamble responsibly

    United States · Betting laws

    Is Sports Betting Legal in United States?

    Each state decides whether to legalise sports betting. Legal states license operators through their own regulator, and online betting is only legal while you are physically inside a state that permits it, which sportsbooks check by geolocation.

    Legal age
    21+
    Licensed sportsbooks
    3
    Tax on winnings
    Yes (income)

    By Legal Betting Reviews editorial team · Updated

    At a glance

    Minimum age
    21+ in most states (18+ in a few)
    Tax on winnings
    Gambling winnings count as taxable income for federal tax purposes, and many states also tax them. From tax year 2026, deductible gambling losses are capped at 90% of losses.
    Operator tax
    Operators pay a 0.25% federal excise tax on handle plus state taxes on revenue, which vary by state.
    Self-exclusion
    No national scheme yet; use each sportsbook's own self-exclusion tool.
    Help
    National Problem Gambling Helpline · 1-800-GAMBLER · 1800gambler.net

    The main laws

    • 1961

      Federal Wire Act

      Bars using wire communications to send sports bets across state lines.

    • 1992

      Professional and Amateur Sports Protection Act (PASPA)

      Banned state-authorised sports betting outside a few states until the Supreme Court struck it down in 2018.

    • 2006

      Unlawful Internet Gambling Enforcement Act (UIGEA)

      Bars payment processing for online gambling that is unlawful under state or federal law.

    How to check a sportsbook's licence

    1. Confirm that online sports betting is legal in the state where you are located.
    2. Open the state gaming regulator's website and find its list of licensed sportsbooks.
    3. Check that the sportsbook's brand and operator name appear on that list and in the site footer.

    Recent changes

    1. In Murphy v. NCAA the Supreme Court struck down PASPA, letting each state legalise sports betting.

    2. Federal tax legislation capped deductible gambling losses at 90% from tax year 2026.

    Sources

    This guide is general information, not legal advice. Laws change; check the regulator's website for the latest rules.