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Sub-national
North America

Missouri (USA): gambling regulation and licensing

State of Missouri

Part of United States

  • Online sports bettingRegulated
  • Online casinoProhibited
  • Land-based (reference)Regulated
Regulator
Missouri Gaming Commission
Headline tax
10% GGR
Licence required
Not yet verified
Last verified
30 Aug 2026

Summary

Missouri is the newest sports betting market in the United States, live since 1 December 2025, and it arrived by an unusual route. The legislature had failed to pass a bill for years, so the industry funded a ballot initiative instead: Amendment 2 was approved by voters in November 2024 by one of the narrowest margins any gambling measure has carried. The Missouri Gaming Commission set the launch for 1 December 2025 and the major national operators went live together. Tax is 10% of net revenue after promotional costs are deducted, and that deduction matters: it was expected to cut the taxable base by roughly a third, which is why projected annual receipts of around $35 million are modest for a state of six million people. Proceeds are directed to education, which is the framing the ballot campaign ran on. The promotional deduction is the number to watch rather than the headline rate, since it lets operators shelter acquisition spending from tax during exactly the period when that spending is heaviest. States that allowed it at launch have generally moved to restrict it once the market matures.

Common pitfalls

The 10% rate applies to net revenue after promotional deductions, not to gross gaming revenue, so it is not comparable with a state that taxes the gross.

Key facts

Regulator
Missouri Gaming Commission (MGC)
Regulator type
Sub-national body
Headline tax
10% GGR
Licence required
Not yet verified
Minimum age
Not yet verified
Tax base
10% of net revenue after deduction of promotional costs. The promotional deduction materially reduces the taxable base, so receipts run well below what a 10% rate on gross revenue implies.
Capital
Jefferson City
Currency
USD
Official languages
English

Taxation

Headline GGR tax
10% GGR
Effective date
1 Dec 2025
Tax base
10% of net revenue after deduction of promotional costs. The promotional deduction materially reduces the taxable base, so receipts run well below what a 10% rate on gross revenue implies.

Earmarked levies

  • Education: the tax proceeds (State of Missouri public schools and higher education)

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 Missouri Gaming Commission

Restrictions

  • Advertising is regulated by the Missouri 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 promotional deduction is the thing to watch. Colorado has just finished removing its own after finding it cost more than expected, and Missouri launched with one intact and a revenue projection that already assumes the shortfall.

Frequently asked questions

When did sports betting launch in Missouri?
1 December 2025, following voter approval of Amendment 2 in November 2024.
What is the tax rate?
10% of net revenue after promotional costs are deducted, with proceeds directed to education.

Sources

  1. Missouri Gaming Commission

    Missouri Department of Public Safety

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

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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