Public dataset · Updated 2026-01-15
2026 State-by-State Sports Betting Tax Rates
Free, sourced, and embeddable. Every US state and DC — operator GGR tax rate, the state income tax bettors owe on winnings, W-2G withholding triggers, and whether the state allows a loss deduction. CPAs, bloggers, and creators are welcome to embed the widget below (attribution required, CC-BY 4.0).
Legal — Online
31
states + DC
Highest bettor rate
14.78%
NYC (NY 10.9% + city)
No state income tax
9
AK, FL, NV, NH, SD, TN, TX, WA, WY
Full dataset (50 states + DC)
Sortable, searchable, and linked to per-state guides where available.
| State | Status | Operator GGR tax | Bettor state rate | Withholding | State loss deduction |
|---|---|---|---|---|---|
| Alabama(AL) | Not Legal | — | 5.00% | No state sportsbooks; out-of-state wins reportable | No |
| Alaska(AK) | Not Legal | — | 0% | No state income tax | No |
| Arizona(AZ) | Live — Online & Retail | 10% online / 8% retail | 4.80% | Federal W-2G at $600 & 300x odds; no state withholding | Limited |
| Arkansas(AR) | Live — Online & Retail | 13% up to $150M / 20% over | 4.40% | State withholding at top marginal on W-2G wins | Limited |
| California (CA) | Not Legal | — | 13.30% | Federal W-2G only; CA lottery wins state-exempt | Yes |
| Colorado(CO) | Live — Online & Retail | 10% | 4.40% | Federal W-2G at $600 & 300x; state at top marginal | Yes |
| Connecticut(CT) | Live — Online & Retail | 13.75% | 6.99% | State withholding on wins ≥ $5,000 | No |
| Delaware(DE) | Live — Online & Retail | 50% (state share of GGR) | 6.60% | State withholding on W-2G wins | Yes |
| District of Columbia(DC) | Live — Online & Retail | 10% | 10.75% | DC withholding on wins ≥ $5,000 | Yes |
| Florida (FL) | Live — Tribal Only | Per tribal compact (Hard Rock) | 0% | Federal W-2G only; no state income tax | Yes |
| Georgia(GA) | Not Legal | — | 5.39% | Out-of-state wins reportable on GA-500 | Limited |
| Hawaii(HI) | Not Legal | — | 11.00% | All gambling wins state-taxable if HI resident | Limited |
| Idaho(ID) | Not Legal | — | 5.30% | Out-of-state wins reportable | No |
| Illinois(IL) | Live — Online & Retail | 20% – 40% (graduated 2025+) | 4.95% | State withholding on wins ≥ $1,000 | No |
| Indiana(IN) | Live — Online & Retail | 9.5% | 3.05% | State withholding on W-2G wins | No |
| Iowa(IA) | Live — Online & Retail | 6.75% | 3.80% | State withholding on W-2G wins | Yes |
| Kansas(KS) | Live — Online & Retail | 10% | 5.70% | State withholding on W-2G wins | No |
| Kentucky(KY) | Live — Online & Retail | 14.25% online / 9.75% retail | 4.00% | Federal W-2G; state at flat rate | No |
| Louisiana(LA) | Live — Online & Retail | 15% online / 10% retail | 4.25% | State withholding on W-2G wins | Limited |
| Maine(ME) | Live — Online & Retail | 10% | 7.15% | State withholding on W-2G wins | Yes |
| Maryland(MD) | Live — Online & Retail | 15% | 5.75% | State withholding on wins ≥ $5,000 | Yes |
| Massachusetts(MA) | Live — Online & Retail | 20% online / 15% retail | 5.00% | State withholding on wins ≥ $5,000 | No |
| Michigan (MI) | Live — Online & Retail | 8.4% | 4.25% | State withholding on W-2G wins | Yes |
| Minnesota(MN) | Not Legal | — | 9.85% | Out-of-state wins reportable | Limited |
| Mississippi(MS) | Live — Retail Only | 12% | 4.70% | 3% MS non-refundable on wins ≥ $600 | No |
| Missouri(MO) | Live — Online & Retail | 10% | 4.80% | State withholding on W-2G wins | Limited |
| Montana(MT) | Live — Retail Only | Lottery-run (state margin) | 5.90% | State income tax applies | Limited |
| Nebraska(NE) | Live — Retail Only | 20% | 5.20% | State withholding on W-2G wins | No |
| Nevada(NV) | Live — Online & Retail | 6.75% | 0% | Federal W-2G only; no state income tax | Yes |
| New Hampshire(NH) | Live — Online & Retail | 51% (DraftKings monopoly) | 0% | Federal W-2G only; no state wage income tax | Yes |
| New Jersey (NJ) | Live — Online & Retail | 13% online / 8.5% retail | 10.75% | 3% withholding on wins > $10,000 | Yes |
| New Mexico(NM) | Live — Tribal Only | Per tribal compact | 5.90% | State income tax applies | Limited |
| New York (NY) | Live — Online & Retail | 51% | 10.90% (+ NYC 3.876%) | State withholding on wins ≥ $5,000 | Yes |
| North Carolina(NC) | Live — Online & Retail | 18% | 4.25% | State withholding on W-2G wins | No |
| North Dakota(ND) | Live — Retail Only | Charitable-gaming model | 2.50% | State income tax applies | Yes |
| Ohio (OH) | Live — Online & Retail | 20% | 3.50% | 4% state withholding on wins ≥ $600 | No |
| Oklahoma(OK) | Not Legal | — | 4.75% | Out-of-state wins reportable | No |
| Oregon(OR) | Live — Online & Retail | Lottery-run (state margin) | 9.90% | 8% state withholding on wins ≥ $1,500 | Limited |
| Pennsylvania (PA) | Live — Online & Retail | 36% | 3.07% | State withholding on W-2G wins | No |
| Rhode Island(RI) | Live — Online & Retail | 51% (Bally's monopoly) | 5.99% | State withholding on W-2G wins | Yes |
| South Carolina(SC) | Not Legal | — | 6.20% | Out-of-state wins reportable | Limited |
| South Dakota(SD) | Live — Retail Only | 9% | 0% | Federal W-2G only; no state income tax | Yes |
| Tennessee(TN) | Live — Online & Retail | 1.85% of handle | 0% | Federal W-2G only; no state wage income tax | Yes |
| Texas (TX) | Not Legal | — | 0% | Federal W-2G only; no state income tax | Yes |
| Utah(UT) | Not Legal | — | 4.55% | Constitutional gambling ban | No |
| Vermont(VT) | Live — Online & Retail | 31% – 33% | 8.75% | State withholding on W-2G wins | Yes |
| Virginia(VA) | Live — Online & Retail | 15% | 5.75% | State withholding on wins ≥ $5,000 | Limited |
| Washington(WA) | Live — Tribal Only | Per tribal compact | 0% | Federal W-2G only; no state income tax | Yes |
| West Virginia(WV) | Live — Online & Retail | 10% | 5.12% | State withholding on W-2G wins | Yes |
| Wisconsin(WI) | Live — Tribal Only | Per tribal compact | 7.65% | State income tax applies | Limited |
| Wyoming(WY) | Live — Online & Retail | 10% | 0% | Federal W-2G only; no state income tax | Yes |
Methodology
Operator rates are sourced from each state's gaming commission published effective as of January 2026. Bettor state rates use the top-marginal (or flat) personal income tax rate. Withholding notes reflect state statute plus IRS Form W-2G instructions ($600 & 300× odds federal trigger). Loss deduction eligibility reflects state itemization rules — federal Schedule A rules apply separately.
Not legal or tax advice
This dataset is provided for informational and educational purposes only. Sports betting tax rules change frequently. Verify with your state gaming commission and a licensed CPA before filing. NetBetTracker assumes no liability for reliance on this data.