United States - Louisiana: gambling regulation and licensing
State of Louisiana
Part of United States
- Online sports bettingRegulated
- Online casinoProhibited
- Land-based (reference)Regulated
- Regulator
- Louisiana Gaming Control Board
- Headline tax
- 21.5% GGR
- Licence required
- Not yet verified
- Last verified
- 30 Aug 2026
Summary
Louisiana authorises sports betting parish by parish rather than statewide, a structure inherited from how the state has always handled gambling, and one that means availability is not uniform across it. Voters approved betting parish by parish, so operators must treat Louisiana as a partial rather than a full-state market when modelling reach. Retail betting launched in late 2021 and online followed on 28 January 2022, under the Louisiana Gaming Control Board. The rate has moved sharply. Online sports betting launched at 15% of net revenue and was raised to 21.5% by House Bill 639, signed by Governor Jeff Landry on 18 June 2025. A separate proposal to take it to 51% was filed and did not pass, which is worth knowing as an indication of the range being discussed rather than as a prediction of where the rate settles. Online casino is not authorised, so despite an unusually deep land-based casino sector the licensed online market is sports betting alone.
Common pitfalls
Sports betting is authorised parish by parish, so it is not available uniformly across the state.
Key facts
- Regulator
- Louisiana Gaming Control Board (LGCB)
- Regulator type
- Sub-national body
- Headline tax
- 21.5% GGR
- Licence required
- Not yet verified
- Minimum age
- Not yet verified
- Tax base
- Online sports betting is taxed at 21.5% of net revenue, raised from 15% by House Bill 639, signed on 18 June 2025.
- Capital
- Baton Rouge
- Currency
- USD
- Official languages
- English
Legal framework
Key amendments
- 18 Jun 2025House Bill 639, signed by Governor Jeff Landry, raised the online sports betting tax from 15% to 21.5% of net revenue.
Taxation
- Headline GGR tax
- 21.5% GGR
- Effective date
- 18 Jun 2025
- Tax base
- Online sports betting is taxed at 21.5% of net revenue, raised from 15% by House Bill 639, signed on 18 June 2025.
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 Louisiana Gaming Control Board
Restrictions
- Advertising is regulated by the Louisiana Gaming Control Board 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
Louisiana has moved its rate once and seen a 51% proposal filed, which places it firmly in the group of states where the rate is contested rather than settled.
Frequently asked questions
- What is Louisiana's online sports betting tax rate?
- 21.5% of net revenue, raised from 15% by House Bill 639, signed on 18 June 2025.
- Is sports betting available across all of Louisiana?
- No. It is authorised parish by parish rather than statewide.
Sources
- Louisiana Gaming Control Board
State of Louisiana
Tier 1Accessed 22 Aug 2026 - Tier 2Accessed 22 Aug 2026