New York (USA): gambling regulation and licensing
State of New York
Part of United States
- Online sports bettingRegulated
- Online casinoProhibited
- Land-based (reference)Regulated
- Regulator
- New York State Gaming Commission
- Headline tax
- 51% GGR
- Licence required
- Not yet verified
- Last verified
- 30 Aug 2026
Summary
New York is the largest sports betting market in the United States and the most expensive to operate in. Online betting launched in January 2022 under the New York State Gaming Commission at a 51% tax on gross gaming revenue, the highest rate in the country alongside New Hampshire, and the rate has not moved since. The 51% figure is the single most cited number in American gambling policy, because New York proved something the industry argued was impossible: a market can carry a rate that high and still lead the nation in handle. That has made it the reference point every other state reaches for when it proposes an increase, which is why Ohio, Illinois, Louisiana and North Carolina have all raised theirs. Online casino is not authorised. Senator Joseph Addabbo's S2614 would have legalised online slots, table games, live dealer and poker at 30.5%, notably below the sports betting rate, and it was abandoned for the 2026 session after Governor Kathy Hochul declined to support it.
Key facts
- Regulator
- New York State Gaming Commission (NYSGC)
- Regulator type
- Sub-national body
- Headline tax
- 51% GGR
- Licence required
- Not yet verified
- Minimum age
- Not yet verified
- Tax base
- Online sports betting gross gaming revenue is taxed at 51%, the highest rate in the United States alongside New Hampshire.
- Capital
- Albany
- Currency
- USD
- Official languages
- English
Legal framework
Pending legislation
Senate Bill S2614 (online casino authorisation)
- Stage
- not passed
- What it changes
- Would authorise online slots, table games, live dealer and online poker at a 30.5% tax on gross gaming revenue. Abandoned for the 2026 session after Governor Kathy Hochul declined to support it.
Taxation
- Headline GGR tax
- 51% GGR
- Effective date
- Not yet verified
- Tax base
- Online sports betting gross gaming revenue is taxed at 51%, the highest rate in the United States alongside New Hampshire.
Advertising
- Advertising permitted
- Yes
- Affiliate rules
- Affiliates are not separately licensed in most US states, but the operator remains accountable for advertising published on its behalf, including by affiliates.
- Celebrity and influencer rules
- Advertising must not be directed at people under the legal minimum age, which constrains the use of personalities and channels with an under-age following.
- Social media rules
- Social media promotion is within the rules, including the responsible gambling message requirement and the prohibition on reaching under-age audiences.
- Bonus advertising rules
- Offers described as free or free of risk are restricted where the customer must stake their own money or can lose, following the pattern set in Ohio.
- Mandatory warnings
- A responsible gambling message and the state problem gambling helpline must appear in advertising.
- Penalties for breach
- The New York State Gaming Commission supervises compliance and can act against the operator licence.
Restrictions
- Legislation signed into law requires gambling advertisements to carry clear warnings about the potentially harmful and addictive effects of gambling.
- The Gaming Commission has moved to restrict describing offers as free, cost-free or free of risk where the customer must stake their own money or can suffer a loss.
- Restrictions extend to higher education settings, covering college newspapers, campus broadcast outlets and campuses themselves.
- Advertising must not target minors, and the minimum age for mobile sports wagering is 21.
Outlook
iGaming has now failed repeatedly without executive backing, and that is the binding constraint rather than legislative appetite. The sports betting rate is not under pressure: at 51% there is nowhere obvious for it to go.
Frequently asked questions
- What is New York's sports betting tax rate?
- 51% of online gross gaming revenue, the highest in the United States alongside New Hampshire.
- Is online casino legal in New York?
- No. S2614 would have authorised it at 30.5% but was abandoned for the 2026 session after the governor declined to support it.
Sources
- New York State Gaming Commission
State of New York
Tier 1Accessed 22 Aug 2026 - Tier 3Accessed 22 Aug 2026
- Tier 2Accessed 22 Aug 2026