Sub-national
North America
West Virginia (USA)
State of West Virginia
Part of United States
- Online casinoRegulated
- Online pokerRegulated
- Online sports bettingRegulated
- Regulator
- West Virginia Lottery Commission
- Headline tax
- 15% GGR
- Licence required
- Yes
- Last verified
- 4 Aug 2026
Summary
West Virginia authorised online casino and poker under the West Virginia Lottery Interactive Wagering Act (WV Code Article 22E), with interactive wagering treated as West Virginia Lottery games owned by the state and run through licensed gaming facilities. The West Virginia Lottery Commission oversees the market, and the state collects 15% of adjusted gross interactive wagering receipts.
Key facts
- Regulator
- West Virginia Lottery Commission
- Regulator type
- Lottery monopoly
- Headline tax
- 15% GGR
- Licence required
- Yes
- Minimum age
- 21+
- Tax base
- The state imposes and collects 15% of the licensee's adjusted gross interactive wagering receipts, as set in WV Code Article 22E.
- Capital
- Charleston
- Currency
- USD
- Official languages
- English
Licensing
- Licence required
- Yes
- Application window
- Not yet verified
- Local establishment required
- Not yet verified
- Local server required
- Not yet verified
Taxation
- Headline GGR tax
- 15% GGR
- Effective date
- Not yet verified
- Tax base
- The state imposes and collects 15% of the licensee's adjusted gross interactive wagering receipts, as set in WV Code Article 22E.
Compliance
- Minimum age
- 21+
- National self-exclusion
- Not yet verified
- KYC requirements
- Not yet verified
- Stake limits
- Not yet verified
Outlook
West Virginia is a smaller but fully live iGaming market with a competitive 15% tax rate. Its statutory model, running online casino as lottery games through licensed casinos, is a template other states weigh against the New Jersey casino-licence model.
Frequently asked questions
- What is the online casino tax rate in West Virginia?
- The state collects 15% of a licensee's adjusted gross interactive wagering receipts.
Sources
- West Virginia Lottery
West Virginia Lottery Commission
Tier 1Accessed 4 Aug 2026 - WV Code Article 22E - West Virginia Lottery Interactive Wagering Act
West Virginia Legislature
Tier 1Accessed 4 Aug 2026