State Guide

Is Online Gambling Legal in New York?

The state of New York allows online sports betting and daily fantasy sports contests. Online casinos are not live in the state, while prediction markets are federally regulated.

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Legal basis

FY2022 that authorized sports betting.
Senate Bill S2614 which permits interactive gaming and interactive lottery gaming in the state of New York.

New York has regulatory and operator infrastructure in place that allows online sports betting and paid daily fantasy sports, but restricts online poker and real-money casinos. Sports betting has been legal since January 2022; online lottery is allowed via the state lottery, and prediction markets are federal. 

Interestingly, the state taxes mobile sportsbooks at 51% of gross gaming revenue, the highest in the country, in exchange for keeping the approved operator list at 9. The state also counts promotional credits as taxable revenue, which helps explain a thinner promotions lineup.

Who Regulates Gambling in New York

Gambling in New York is overseen entirely by one regulator: the New York State Gaming Commission, unlike the split system in tribal-compact states like New Mexico.

The New York State Gaming Commission

The New York State Gaming Commission (NYSGC) acts as the state’s chief regulator, overseeing all forms of legal gambling, including sports betting and commercial casinos. It approves new licenses, enforces consumer protection laws, and monitors the operators’ compliance with the state’s 51% sports betting tax. Tribal gaming is beyond the commission’s scope, and tribal-state gaming agencies regulate it under tribal-state contracts.

How to File a Complaint

For complaints about suspected illegal gambling or unfair practices, residents can contact NYSGC directly through its complaint form. You can submit this by mail, fax, or email (charitablegaming@gaming.ny.gov) for charitable gaming. Players must include the required attachments or supporting evidence, such as photos or screenshots of transactions. 

Filed complaints and reports are subject to the state’s Freedom of Information Law, which means the data may be shared with other agencies as part of an investigation.

Where to Get Help in New York

New York players struggling with problem gambling can contact the NY HOPEline 24/7 at 1-877-8-HOPENY (1-877-846-7369), or text “HOPENY” to 467369 for free, private treatment referrals. Under their licensing agreements, all operators must publicly share this local number on their websites as part of the Responsible Gambling initiatives.

Where to Bet in New York

New York Online Casinos

Illegal · 0+

Guide coming soon

New York Sportsbooks

Legal And Live · 21+

Guide coming soon

New York Daily Fantasy Sports

Legal And Live · 18+

Guide coming soon

New York Prediction Markets

Federally Regulated · 18+

Guide coming soon

The state’s regulated betting landscape runs through licensed sites and mobile platforms. Here’s exactly where you’re allowed to bet if you’re from New York.

Sportsbooks in New York

Currently, eight online sportsbooks are active in the state, including DraftKings, FanDuel, and BetMGM, after WynnBET exited. Sports betting is available via mobile app or website, and retail betting is also allowed. Players must be 21+ to join, and in-state college teams are not listed in the betting markets. 

Interestingly, the state boasts the highest tax rate- at 51% of the gross gaming revenue, effectively limiting the available bonuses for players.

DFS in New York

Daily Fantasy Sports has been legal and regulated since 2016, and it's considered a “game of skill” and not a form of gambling. Players must be 18+ years of age to register an account and place bets. 

Prediction markets, on the other hand, remain accessible, but the state is actively questioning their legality.

What Is Not Available Here

Real-money casinos and online poker remain restricted in the state, despite repeated legislative campaigns. The latest effort was Senate Bill S2614, which failed to generate enough votes before the 2026 session adjourned. Sweepstakes casinos are now inaccessible after the state approved its ban in 2025.

Tax on Gambling Winnings in New York

Gambling winnings in the state are taxed as ordinary income, with a top marginal rate of 10.90%, the third-highest in the US, after California and Hawaii. New York’s tax structure is steeper than the rest, since the city adds its own income tax in addition to the state rate.

New York State Tax on Winnings

Your winnings are added to your total income and taxed through the state’s graduated personal income tax brackets, ranging from 4% to a top marginal rate of 10.9% (as of 2026). It's a uniform rule for all winners, regardless of the source or platform, whether it’s via the state lottery, a mobile sportsbook, or DFS.

The New York City Layer

New York City residents face an extra local income tax that ranges from 3.076% to 3.876% on top of the state’s rate, which means a local bettor is looking at roughly a 14.8% marginal rate before any federal tax is applied. This city-level tax only applies to city residents, making the ‘Big Apple’ one of the most expensive places to win big in sports betting or slots.

What Gets Withheld and When

The state requires withholding on players’ winnings whenever these payouts are subject to federal withholding. For lottery winnings, New York mandates withholding at the highest tax rate for amounts over $5,000. If you’re from Manhattan, you’ll need to worry about the extra withholding managed by the city. 

Even if you’re not a resident, your winnings are still affected. Winnings over $5,000 from a bet placed within the state are treated as New York-sourced income. Remember, this is all general information and not tax advice- we encourage you to consult a qualified tax professional for your specific concerns.

General information only; not tax advice.

Pending New York Gambling Legislation

New York’s gaming landscape is moving fast, with new bills and legislative pushes actively shaping the state’s gaming market.

The Online Casino Bill

The state’s latest legislative push came from Senator Addabbo, who filed an online casino bill but failed to gain support. Sen. Addabbo has filed the bill repeatedly, but none has cleared the committee. Governor Hochul has decided to skip iGaming in its executive budgets, a decision complicated by labor opposition over possible job losses. 

Without Gov. Hochul’s backing, the bill eventually fizzled out, scrapping a potential 30.5% tax rate, below the state’s 51% sports betting rate.

The 2025 Sweepstakes Ban

Unlike the online casino push, the sweepstakes casino ban passed. Governor Hochul approved Senate Bill 5935A on December 8, 2025, officially banning these platforms statewide.

The law also specified the penalties for violations, including fines ranging from $10,000 to $100,000, with enforcement power in the hands of the state’s gaming commission and the Attorney General. Attorney General Letitia James's office confirmed the exits of 26 operators on June 6, 2025.

The Downstate Casino License

The state has finally awarded three commercial licenses in December 2025, with Hard Rock’s Metropolitan Park, Resorts World New York City, and Bally’s Bronx as the last applications. Each applicant paid $500 million in licensing fees and committed to invest at least $500 million. 

The decision covers only physical casinos, not online platforms, with Resorts World targeting an opening this year, as of September 2, 2026.

Frequently asked questions

Is online gambling legal in New York?

Online gambling is partly legal in New York, subject to rules set by the New York State Gaming Commission. Daily fantasy sports and sports betting are accessible and legal, while online casinos, online poker and sweepstakes casinos are not. Prediction markets, on the other hand, are still operating despite an active state ban effort.

Are online casinos legal in New York?

No, online casinos are not permitted to operate in New York. The state currently permits commercial and tribal casino operations on land, but has never authorized table games or online slots. Sweepstakes casinos are now off-limits after the state banned these platforms in December 2025.

Is sports betting legal in New York?

Yes, online and mobile sports betting is allowed in the state. Mobile sports betting was launched on January 8, 2022, with eight operators currently live. New York is the country’s biggest sports betting market by handle and has the highest tax rate on gross gaming revenue, at 51%.

How old do you have to be to gamble in New York?

You must be 21+ to sign up for an account and place bets at a New York casino. Pari-mutuel wagering and the state lottery require bettors to be at least 18. You must also be physically located in the state to log in and place a bet.

Who regulates gambling in New York?

The New York State Gaming Commission is the primary regulator, overseeing casinos, sports betting, the lottery, and daily fantasy sports. It’s the official arbiter of complaints and operates its own problem gambling helpline: 1-877-8-HOPENY, or you can text “HOPENY” to 467369.