United States - Ohio
State of Ohio
Part of United States
- Online sports bettingRegulated
- Online casinoProhibited
- Land-based (reference)Regulated
- Regulator
- Ohio Casino Control Commission
- Headline tax
- 20% GGR
- Licence required
- Not yet verified
- Last verified
- 30 Aug 2026
Summary
Ohio is a sports betting state without online casino, and its short history is mostly a story about tax. The Casino Control Commission set a universal start date of 1 January 2023, launching online and retail together rather than staggering them, which produced one of the largest opening months any US state has recorded. The rate did not hold. Sports betting launched at 10% and the tax doubled to 20% with effect from 1 July 2023, in the biennial budget, barely six months after the market opened. A further proposal to double it again to 40% was stripped from the budget passed in May 2025, so the rate stands at 20%. Online casino is not authorised. That distinction matters more in the United States than anywhere else, because sports betting and iGaming are separate authorisations and most betting states do not have the second one. Ohio is also a useful warning about rate stability, since the tax doubled within six months of launch and a further doubling was proposed and only narrowly dropped. Launch economics in US states should be modelled against the possibility of an early revision rather than a fixed rate.
Key facts
- Regulator
- Ohio Casino Control Commission (OCCC)
- Regulator type
- Sub-national body
- Headline tax
- 20% GGR
- Licence required
- Not yet verified
- Minimum age
- Not yet verified
- Tax base
- Sports betting is taxed at 20% of revenue, doubled from 10% with effect from 1 July 2023.
- Capital
- Columbus
- Currency
- USD
- Official languages
- English
Legal framework
Key amendments
- 1 Jul 2023The sports betting tax rate doubled from 10% to 20% in the 2024-25 biennial budget. A further proposed increase to 40% was stripped from the budget passed in May 2025.
Taxation
- Headline GGR tax
- 20% GGR
- Effective date
- 1 Jul 2023
- Tax base
- Sports betting is taxed at 20% of revenue, doubled from 10% with effect from 1 July 2023.
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 may not be described as free or risk-free where the customer must stake their own money or can lose, which removed the standard acquisition formula from the Ohio market.
- Mandatory warnings
- A responsible gambling message and the state problem gambling helpline must appear in advertising.
- Penalties for breach
- The Ohio Casino Control Commission has been among the most active enforcers in the United States, collecting more than $1 million in fines in the first year of legal sports betting. DraftKings paid $500,000 to resolve two cases, one of which involved mailing advertisements to people under 21.
Restrictions
- Describing an offer as free or risk-free is prohibited where the customer must spend their own money or risk a loss to take it up.
- Where such an offer is advertised it must not be deceptive, and any fee or condition attached to accessing funds must be disclosed.
- Every television, radio and social media advertisement must carry a responsible gambling message that is clearly stated or visible within the advertisement.
- Marketing to people under 21 is prohibited, which includes a ban on advertising on college campuses.
Outlook
The tax rate is the live question rather than iGaming. Ohio has already doubled it once and seen a second doubling proposed and dropped, which puts it among the states most likely to revisit the rate again.
Frequently asked questions
- Is online casino legal in Ohio?
- No. Ohio authorises online sports betting but not online casino.
- What is Ohio's sports betting tax rate?
- 20% of revenue, doubled from 10% with effect from 1 July 2023.
Sources
- Ohio Casino Control Commission
State of Ohio
Tier 1Accessed 22 Aug 2026 - Ohio Sports Betting Market Will Launch Jan. 1, 2023, Commission Decides
Legal Sports Report
Tier 2Accessed 22 Aug 2026 - Tier 2Accessed 22 Aug 2026