United States - North Carolina: gambling regulation and licensing
State of North Carolina
Part of United States
- Online sports bettingRegulated
- Online casinoProhibited
- Land-based (reference)Regulated
- Headline tax
- 23% GGR
- Licence required
- Not yet verified
- Last verified
- 30 Aug 2026
Summary
North Carolina is one of the newest US sports betting markets and has already raised its tax. Online betting launched in March 2024 at 18% of gross wagering revenue, regulated by the North Carolina State Lottery Commission rather than by a dedicated gaming board, and the state has collected more than $287 million in tax since. The rate went to 23% in the state budget signed by Governor Josh Stein, the first increase since launch and one that arrived barely a year into the market. The path there is worth noting: an April 2025 Senate proposal would have doubled the rate to 36%, which would have put North Carolina among the most expensive states in the country, and the final figure settled well below that after negotiation. For operators the lesson is the speed rather than the size of the change, since a rate can move before a market has finished its first full acquisition cycle. Online casino is not authorised.
Key facts
- Regulator
- North Carolina State Lottery Commission
- Regulator type
- Sub-national body
- Headline tax
- 23% GGR
- Licence required
- Not yet verified
- Minimum age
- Not yet verified
- Tax base
- Sports wagering is taxed at 23% of gross wagering revenue, raised from the 18% that applied from the March 2024 launch.
- Capital
- Raleigh
- Currency
- USD
- Official languages
- English
Legal framework
Key amendments
- The state budget signed by Governor Josh Stein raised the sports wagering tax from 18% to 23%, the first increase since the March 2024 launch. An earlier Senate proposal would have taken it to 36%.
Taxation
- Headline GGR tax
- 23% GGR
- Effective date
- Not yet verified
- Tax base
- Sports wagering is taxed at 23% of gross wagering revenue, raised from the 18% that applied from the March 2024 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 North Carolina State Lottery Commission
Restrictions
- Advertising is regulated by the North Carolina State Lottery 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
A market that raised its rate inside two years of launching is unlikely to treat 23% as settled, particularly given a 36% proposal has already been on the table once.
Frequently asked questions
- When did sports betting launch in North Carolina?
- March 2024, regulated by the North Carolina State Lottery Commission.
- What is the tax rate?
- 23% of gross wagering revenue, raised from 18% in the state budget signed by Governor Josh Stein.
Sources
- North Carolina Education Lottery
State of North Carolina
Tier 1Accessed 22 Aug 2026 - Tier 2Accessed 22 Aug 2026