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Sub-national
North America

United States - Indiana: gambling regulation and licensing

State of Indiana

Part of United States

  • Online sports bettingRegulated
  • Online casinoProhibited
  • Land-based (reference)Regulated
Regulator
Indiana Gaming Commission
Headline tax
9.5% GGR
Licence required
Not yet verified
Last verified
30 Aug 2026

Summary

Indiana was one of the first states to open after the federal prohibition on sports betting was struck down, launching in September 2019, and it has been one of the most stable since. The Indiana Gaming Commission regulates betting alongside the state's casinos and racinos, so online betting sits inside an established land-based licensing structure rather than in a separate regime built for it. Its distinguishing feature is the tax rate. Sportsbook revenue has been taxed at 9.5% of adjusted gross revenue since launch and has not moved, which makes Indiana one of the cheapest sports betting states to operate in and an outlier at a time when Ohio, Maryland, Louisiana, Illinois and North Carolina have all raised theirs. That stability is itself the story: operators modelling US state economics increasingly treat a launch rate as a floor rather than a settled figure, and Indiana is one of the few markets where that assumption has not yet been tested. Online casino is not authorised. Indiana has considered it without passing it, so sports betting is the whole of the licensed online market.

Key facts

Regulator
Indiana Gaming Commission (IGC)
Regulator type
Sub-national body
Headline tax
9.5% GGR
Licence required
Not yet verified
Minimum age
Not yet verified
Tax base
Sportsbook revenue has been taxed at 9.5% since the 2019 launch.
Capital
Indianapolis
Currency
USD
Official languages
English

Taxation

Headline GGR tax
9.5% GGR
Effective date
Not yet verified
Tax base
Sportsbook revenue has been taxed at 9.5% since the 2019 launch.

Advertising

Advertising permitted
Yes
Affiliate rules
Affiliates are not separately licensed. The operator remains accountable for advertising published on its behalf, and only state-licensed operators may be promoted.
Celebrity and influencer rules
Advertising must not be directed at people below the legal minimum gambling age, which constrains the use of personalities and channels with an under-age following.
Penalties for breach
T supervises advertising as part of its licensing function and can take disciplinary action against the licence.he Indiana Gaming Commission

Restrictions

  • Advertising is regulated by the Indiana Gaming Commission as a condition of licensure rather than under a separate advertising statute.
  • Only operators licensed in the state may lawfully be promoted to its residents.
  • Advertising must not be directed at people below the legal minimum gambling age.
  • Operators must not direct marketing at self-excluded persons.
  • Online casino is not authorised, so only sports betting may be promoted. This is the most common misreading of a US state record: a sports betting licence is not an iGaming licence.

Outlook

The 9.5% rate has come under scrutiny in the context of state budget pressure, which is the same route by which every other state increase has arrived. Nothing has been enacted.

Frequently asked questions

What is Indiana's sports betting tax rate?
9.5% of sportsbook revenue, unchanged since the September 2019 launch.
Is online casino legal in Indiana?
No. Indiana authorises online sports betting but not online casino.

iGT coverage of United States - Indiana

Indiana moves closer to sweepstakes casino ban as Senate backs revised House Bill 1052
Regulatory

Indiana moves closer to sweepstakes casino ban as Senate backs revised House Bill 1052

Indiana has moved closer to an outright prohibition on online sweepstakes casinos after the Senate passed an amended House Bill 1052 that would define sweepstakes games in state law and empower the Indiana Gaming Commission to issue civil penalties of up to $100,000, with the bill now returning to the House for final agreement.

Indianapolis Eyes Colossal 750 Million Dollar Casino Transformation
Regulatory

Indianapolis Eyes Colossal 750 Million Dollar Casino Transformation

Indiana lawmakers are currently debating a massive 750 million dollar casino relocation to Indianapolis alongside a competing 500 million dollar proposal for Allen County as the state also weighs the future of online lottery and sweepstakes gaming.

Sources

  1. Tier 1Accessed 22 Aug 2026
  2. Tier 3Accessed 22 Aug 2026

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This page is industry reference information and not legal advice.

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