West Virginia (USA): gambling regulation and licensing

West Virginia runs its online gambling market through the state lottery. The West Virginia Lottery Commission, a seven-member body appointed by the Governor, licenses and supervises online casino and poker under the Lottery Interactive Wagering Act of 2019 (W. Va. Code §29-22E) and sports wagering under the Lottery Sports Wagering Act of 2018 (§29-22D). Both Acts define the games as West Virginia Lottery games owned by the state. Only the four racetrack casinos and the casino at The Greenbrier can hold an operator licence, capped at five per vertical, and consumer brands operate as licensed management services providers under those licences, with no more than three brands per operator. On 14 September 2026 the Lottery listed 12 iGaming and 10 sports wagering management services providers, among them DraftKings, FanDuel, BetMGM, Caesars, Fanatics, BetRivers and, since 2026, bet365. Players must be 21 and physically in the state. The state takes 15% of adjusted gross interactive wagering receipts and 10% of adjusted gross sports wagering receipts, in lieu of other state and local taxes. In the year to 30 June 2025 iGaming receipts were $307.7 million, up 61.3%, while sports wagering receipts, retail and online combined, were $56.8 million. West Virginia shares online poker liquidity through the Multi-State Internet Gaming Agreement, joined in November 2023, and the Lottery has sold iLottery products to players aged 18 and over since October 2024. An amended interactive wagering rule took effect on 27 April 2026. Bills to raise both tax rates to 25% were introduced in January 2026 but died in committee when the session ended on 14 March 2026.

Regulator

West Virginia Lottery Commission

Regulator type

Lottery monopoly

Headline tax

15% GGR

Licence required

Yes

Minimum age

21+

Tax base

Interactive wagering: 15% of adjusted gross interactive wagering receipts, meaning gross receipts from interactive wagering less winnings paid to players, calculated on the accrual method (W. Va. Code §§29-22E-3(1), 29-22E-16(a)). Sports wagering: 10% of adjusted gross sports wagering receipts on the same basis, with negative weeks carried forward but not back (§29-22D-16). Both are privilege taxes paid weekly to the Commission by the Wednesday after each week, in lieu of all other state and local taxes on the activity except ad valorem property tax; sales and use tax does not apply (§§29-22E-16(c), 29-22D-16(c)). The Commission may set the promotional credit that may be deducted, and any excess is taxable revenue (179 CSR 10, 22.2; 179 CSR 9, 21.2). The headline figure is the interactive wagering rate.

Capital

Charleston

Currency

USD

Official languages

English

Built from the record on this page, last verified 21 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licence required

Yes

Application window

Not yet verified

Local establishment required

Yes

Local server required

Yes

Licence cap

5

Bank guarantee or bond

Operator licensees execute a surety bond in an amount and form approved by the Commission (W. Va. Code §§29-22E-6(h), 29-22D-6(h)); an iGaming operator keeps a cash reserve covering outstanding account liability (179 CSR 10, 3.3) and a sports pool operator a reserve of at least $500,000 (179 CSR 9, 3.5).

Notable licensees

DraftKings, FanDuel, BetMGM, Caesars Sportsbook, Fanatics, BetRivers, Golden Nugget Online Gaming, bet365, Horseshoe Online Casino, Penn Sports Interactive

Certification requirements

Equipment and services supplied to licensees must be tested and approved by an independent testing laboratory approved by the Commission (W. Va. Code §29-22E-8(d)); operators commission an annual system integrity and security assessment by an independent professional (179 CSR 10, 5.17; 179 CSR 9, 3.6).

Barriers to entry

Operator licences are limited to five per vertical and available only to facilities already holding a racetrack video lottery licence or the historic resort hotel gaming licence (W. Va. Code §§29-22E-2(b)(5), 29-22E-6(c), (d)). Outside brands enter as licensed management services providers under contract with a licensee, and each operator may offer no more than three branded sites and apps (179 CSR 10, 20.1; 179 CSR 9, 12.1). Primary iGaming servers must sit in West Virginia (179 CSR 10, 5.7). On 14 September 2026 the Lottery listed 12 iGaming and 10 sports wagering management services providers, 97 iGaming and 76 sports wagering suppliers, and 120 iGaming and 128 sports wagering registrants.

Headline GGR tax

15% GGR

Effective date

Not yet verified

Player winnings tax

Gambling winnings are taxable income for West Virginia personal income tax and federal income tax. For West Virginia, losses on West Virginia gaming allowable as a federal itemised deduction may reduce West Virginia adjusted gross income up to the West Virginia winnings, excluding losses already deducted federally and losses from unlawful gambling (W. Va. Code §11-21-12n); Senate Bill 400 of 2026 preserved this modification for tax years from 1 January 2026 as if federal law had not changed. Federally, losses are deductible only by itemising, up to the winnings reported.

Withholding mechanism

Operators report winnings on federal Form W-2G. West Virginia applies 4.58% state withholding alongside federal withholding on reportable winnings, and 4.58% backup withholding whenever federal backup withholding is required; Lottery prizes are West Virginia source income subject to state withholding, including for non-residents (Tax Division TSD 432).

VAT treatment

Consumers sales and service tax and use tax do not apply to licensees' gross receipts from interactive or sports wagering or to equipment and services used directly in it (W. Va. Code §§29-22E-16(c), 29-22D-16(c)).

Tax base

Interactive wagering: 15% of adjusted gross interactive wagering receipts, meaning gross receipts from interactive wagering less winnings paid to players, calculated on the accrual method (W. Va. Code §§29-22E-3(1), 29-22E-16(a)). Sports wagering: 10% of adjusted gross sports wagering receipts on the same basis, with negative weeks carried forward but not back (§29-22D-16). Both are privilege taxes paid weekly to the Commission by the Wednesday after each week, in lieu of all other state and local taxes on the activity except ad valorem property tax; sales and use tax does not apply (§§29-22E-16(c), 29-22D-16(c)). The Commission may set the promotional credit that may be deducted, and any excess is taxable revenue (179 CSR 10, 22.2; 179 CSR 9, 21.2). The headline figure is the interactive wagering rate.

Minimum age

21+

National self-exclusion

West Virginia Lottery Voluntary Exclusion Program (covers the four racetrack casinos, The Greenbrier and associated mobile and online gaming) (mandatory)

KYC timing

Before any wager: an account must be established and verified before the patron engages in interactive gaming (179 CSR 10, 7.1); identity is re-verified on reasonable suspicion of compromise (7.13).

AML regime

Internal controls must describe anti-money laundering standards and procedures for identifying and reporting fraud and suspicious conduct (179 CSR 10, 5.2); operators must report suspicious betting above a Commission-approved threshold to state or federal authorities (W. Va. Code §29-22E-12(a)(2)) and comply with federal suspicious activity and W-2G reporting (179 CSR 10, 5.18). The interactive gaming manager notifies the Commission of suspected money laundering, cheating or play by excluded persons (4.4). Five failed ACH deposits in ten minutes trigger a fraud block (7.5).

AML supervisor

West Virginia Lottery Commission (state internal controls); federal reporting obligations also apply

Deposit limits

Deposit limits offered daily, weekly and monthly; decreases take effect by the next login, increases only after the current limit period ends (179 CSR 10, 6.22). When lifetime deposits reach the Commission's $5,000 threshold, play is blocked until the patron acknowledges the threshold, the available limit tools and 1-800-GAMBLER, and again annually (6.29, 6.30; MICS).

Loss limits

iGaming spend limits on deposits put at risk, daily, weekly and monthly (179 CSR 10, 6.22.2); sports wagering accounts must offer wager and loss limits, with a 24-hour wait before any increase (MICS).

Session limits

Daily time-based limits must be offered (179 CSR 10, 6.22.3); patrons re-enter credentials after 15 minutes of inactivity (5.8) and may suspend their account for at least 72 hours (5.6.10).

Data localisation

Primary interactive gaming equipment, including remote game servers and the player wallet, must be in a secure facility in West Virginia controlled by the operator or its provider; backup data may be stored in any secure United States data centre. Payment, KYC and customer service systems are exempt (179 CSR 10, 5.7).

KYC requirements

The operator creates an electronic patron file with legal name, date of birth, the full or last four digits of the Social Security number if voluntarily provided (or a passport or taxpayer number for foreign patrons), residential address (no PO box), email and telephone, verifies identity by Commission-approved remote multi-source authentication, and confirms the patron is 21, not self-excluded and not otherwise prohibited (179 CSR 10, 7.2). One account per patron per management services provider, non-transferable (7.3). Sports wagering accounts also record the number of the government identity document examined (179 CSR 9, 14.2).

Stake limits

No statutory maximum stake. Operators must post minimum and maximum wagers on every platform (W. Va. Code §29-22E-13), and the Commission may set maximum wagers by rule (§29-22E-4(c)(1)).

Mandatory player messaging

"If you or someone you know has a gambling problem and wants help, call 1-800 GAMBLER" must appear on every mobile app or digital platform used to wager (W. Va. Code §29-22E-4(c)(1)); a responsible gaming logo links to a page with that message, a link to the Problem Gamblers Help Network of West Virginia, the operator's responsible gaming policy and the limit rules (179 CSR 10, 5.15; 179 CSR 9, 13.4). A patron protection page must set out complaint routes, including to the Director, and federal Wire Act and UIGEA restrictions (179 CSR 10, 5.6.14).

Reporting obligations

Weekly privilege tax returns each Wednesday (W. Va. Code §29-22E-16(b)); daily records of gross and adjusted gross receipts (§29-22E-12(b)(6)); annual CPA audit (§29-22E-6(i)); complaints answered within ten days, with unresolved ones sent to the Director (179 CSR 10, 5.5); monthly attestation that player funds are held in a separate West Virginia bank account (7.11); monthly report of funds removed from player accounts (6.23).

Game content restrictions

Only games approved by the Commission may be offered (W. Va. Code §29-22E-3(4)); free-play games similar to approved games may not pay out more than the approved game, and social games must carry a notice that the Commission does not regulate them (179 CSR 10, 5.11, 5.12); systems may not induce continued play when a patron tries to stop (5.9). Premises other than licensed facilities may not be made available for online wagering (19.2).

Advertising permitted

Yes

Affiliate rules

Any entity sharing in revenue, including a revenue-share affiliate, must hold a management services provider licence (W. Va. Code §§29-22E-7(d), 29-22D-7(d)). Marketing affiliates limited to ads and links register with the Lottery as registrants for $100 per gaming type, renewing each 30 June (179 CSR 9, 22.2; registrant instructions).

Celebrity and influencer rules

Operators may use celebrity players in peer-to-peer games for publicity, may fund their accounts and pay them a fee; winnings the celebrity does not keep count as gross revenue (179 CSR 10, 6.31).

Bonus advertising rules

Bonus terms must state eligibility, withdrawal restrictions, wagering requirements, eligible games, the order funds are used and cancellation rules in clear terms; players must be able to cancel a bonus, and winnings may not be capped once the terms are met (179 CSR 10, 6.25 to 6.27). Promotional credit above the amount the Commission allows is taxable (22.2).

Mandatory warnings

"If you or someone you know has a gambling problem and wants help, call 1-800 GAMBLER" (W. Va. Code §29-22E-4(c)(1); 179 CSR 10, 5.15.1).

Penalties for breach

Civil penalty of up to $50,000 per violation (W. Va. Code §§29-22E-19, 29-22D-19); the Commission may also reprimand, suspend or revoke a licence (§29-22E-10(b)).

Credit card ban

No

Crypto stance

Not yet verified

Permitted methods

Patron deposit account, Credit or debit card, Cash, chips or tokens at an approved cashiering location, Reloadable prepaid card verified as the patron's, ACH transfer, with fraud controls, Promotional credits and winnings, Other means approved by the Director

Withdrawal timeframe rules

Withdrawals by cash at the cage, to the patron's deposit account, verified prepaid card or verified bank account; where a card funded the account in the previous 90 days, the balance up to that deposit is refunded to the card if the issuer allows. No transfers between patrons (179 CSR 10, 7.6 to 7.8). Terms must state the estimated withdrawal time (5.6.13). Accounts are dormant after 16 months without patron activity and balances are handled under the Uniform Unclaimed Property Act (7.15). Player funds are held in a separate West Virginia bank account (7.11).

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

The Commission may impose a civil penalty of up to $50,000 per violation on any person, licensed or not (W. Va. Code §§29-22E-19, 29-22D-19), deny, reprimand, suspend or revoke licences (§29-22E-10), sue for injunctions (§29-22E-4(f)) and ban persons from gaming (§29-22E-15(d)). Premises offered for unlicensed online wagering face $1,000 per patron per day (179 CSR 10, 19.3).

Criminal penalties

Accepting, facilitating or operating interactive or sports wagering without a licence: misdemeanour with a fine up to $10,000 or 90 days in jail; second offence up to $50,000 or six months; third offence a felony with a fine of $25,000 to $100,000 or one to five years (W. Va. Code §§29-22E-20, 29-22D-20). Licensee offences such as operating without authority or letting under-21s play: fine up to $1,000 or six months, up to $25,000 for a non-natural person; altering game outcomes, cheating devices or counterfeit credit: felony, $5,000 to $10,000 or one to five years (§29-22E-21).

Operator liability

Operators must hold the Commission and the state harmless and defend claims arising from their conduct as the Commission's agent (W. Va. Code §29-22E-12(a)(4)).

Player liability

The Interactive Wagering Act's offences for players concern cheating, altering outcomes and counterfeit credit (§29-22E-21(b)); the general gambling provisions of Chapter 61 were not reviewed for this record.

Figures on this record are drawn from official regulator data.

Online GGR

$307,728,449 as of 30 Jun 2025

Reporting year

2025

Year-on-year growth

61.3%

1. 6 Nov 1984

   Voters approve the Lottery Amendment to the state constitution

2. 1985

   The Legislature passes the Lottery Act, creating the State Lottery Commission

3. Sept 1994

   Racetrack video lottery begins at three racetracks

4. 2018

   Senate Bill 415 enacts the West Virginia Lottery Sports Wagering Act

5. 2019

   House Bill 2934 enacts the West Virginia Lottery Interactive Wagering Act

6. 15 Jul 2020

   Online casino goes live: DraftKings, for Hollywood Casino at Charles Town Races, is approved to begin iGaming

7. 6 Apr 2021

   First Interactive Wagering Rule (179 CSR 10) takes effect

8. 14 Nov 2023

   West Virginia joins the Multi-State Internet Gaming Agreement for online poker

9. Oct 2024

   The Lottery launches iLottery and eInstant games

10. Feb 2025

    Attorney General McCuskey serves subpoenas on sweepstakes casino operators, and many leave the state

11. 30 Apr 2025

    Amended Sports Wagering Rule (179 CSR 9) takes effect

12. 30 Jun 2025

    Fiscal year ends with iGaming receipts of $307.7 million, up 61.3%, and sports wagering receipts of $56.8 million

13. 16 Jan 2026

    House Bills 4397 and 4398, proposing 25% tax rates for iGaming and sports wagering, are introduced

14. 23 Feb 2026

    Senate Bill 400 passes, preserving the state deduction for gambling losses from 2026

15. 27 Apr 2026

    Amended Interactive Wagering Rule takes effect, with a sunset of 1 August 2031

16. 29 Jul 2026

    The Lottery reports FY2026 gross revenue above $1.33 billion, led by growth in iGaming and iLottery

17. 26 Aug 2026

    Commission agenda includes a change in ownership and control of the Greenbrier Hotel Corporation

No change to the tax or licensing framework is scheduled. The amended Interactive Wagering Rule runs to 1 August 2031 and the Sports Wagering Rule to 1 August 2030. House Bills 4397 and 4398, which would have raised the privilege taxes to 25%, died in committee when the 2026 regular session ended on 14 March 2026; any rate increase would need a new bill in the 2027 session. The Commission's 26 August 2026 agenda included a change in ownership and control of the Greenbrier Hotel Corporation. The Lottery reported more than $1.33 billion of gross revenue for the year to 30 June 2026, with iGaming and iLottery the fastest-growing products; the audited FY2026 figures by product had not been published when this record was checked.

What is the online casino tax rate in West Virginia?

15% of adjusted gross interactive wagering receipts, that is gross receipts less winnings paid, paid weekly. It replaces other state and local taxes on the activity except property tax.

How is sports betting taxed?

At 10% of adjusted gross sports wagering receipts, with negative weeks carried forward. Bills introduced in January 2026 to raise both rates to 25% did not advance and died when the session ended on 14 March 2026.

Who can hold an online gambling licence?

Only the four racetrack video lottery licensees and the historic resort hotel gaming facility at The Greenbrier, with at most five licences per vertical. Other brands operate as licensed management services providers, at $100,000 a year for iGaming, and each operator may run no more than three brands.

Do affiliates need a licence?

Affiliates paid on revenue share must be licensed as management services providers. Marketing affiliates limited to ads and links register with the Lottery for $100 per gaming type each year, and all advertising needs the Director's prior approval.

What is the minimum age?

21 for online casino, poker and sports betting; 18 for iLottery and horse racing account wagering.

Can West Virginia poker players play against other states?

Yes. West Virginia joined the Multi-State Internet Gaming Agreement in November 2023; each provider needs approval from West Virginia and the other member states before offering shared play.

How much does a gambling licence cost in West Virginia?

For the West Virginia Lottery interactive wagering (operator) licence, the application fee is $250,000 (as of 2019). For the Interactive wagering management services provider licence, the application fee is $100,000 (as of 2019) and the annual fee is $100,000 (as of 2019). For the Interactive wagering supplier licence, the application fee is $10,000 (as of 2019) and the annual fee is $10,000 (as of 2019). The Licensing section lists all 8 licence types recorded for West Virginia. Last verified 21 Oct 2026.

Who regulates gambling in West Virginia?

The West Virginia Lottery Commission regulates gambling in West Virginia. Other authorities with a role include West Virginia Racing Commission and West Virginia Tax Division.

Is online gambling legal in West Virginia?

Online casino and online sports betting are both legal for licensed operators in West Virginia. The status of every vertical is at the top of this page. Last verified 21 Oct 2026.

• DraftKings (DKNG)Named among the notable licensees above
• Rush Street Interactive (RSI)Named among the notable licensees above

The iGT 25 iGaming stock index →

• Pennsylvania (USA)
• New Jersey (USA)
• Michigan (USA)
• Delaware (USA)
• Connecticut (USA)

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.

1. West Virginia Lottery website

   West Virginia Lottery

   Tier 1Accessed 23 Sept 2026
2. W. Va. Code Chapter 29, Article 22E, West Virginia Lottery Interactive Wagering Act (§§29-22E-1 to 29-22E-24)

   West Virginia Legislature

   Tier 1Accessed 23 Sept 2026
3. W. Va. Code Chapter 29, Article 22D, West Virginia Lottery Sports Wagering Act (§§29-22D-1 to 29-22D-25)

   West Virginia Legislature

   Tier 1Accessed 23 Sept 2026
4. W. Va. Code Chapter 29, Article 22, State Lottery Act (§§29-22-4, 29-22-9 and 29-22-11)

   West Virginia Legislature

   Tier 1Accessed 23 Sept 2026
5. W. Va. Code §19-23-12e, Licensing of advance deposit account wagering

   West Virginia Legislature

   Tier 1Accessed 23 Sept 2026
6. W. Va. Code §11-21-12n, Additional modification reducing federal adjusted gross income related to gaming and gambling losses

   West Virginia Legislature

   Tier 1Accessed 23 Sept 2026
7. Enrolled Committee Substitute for Senate Bill 400 (2026), amending W. Va. Code §11-21-9 (passed 23 February 2026, in effect from passage)

   West Virginia Legislature

   Tier 1Accessed 23 Sept 2026Published 23 Feb 2026
8. 179 CSR 10, West Virginia Lottery Interactive Wagering Rule (final filing, effective 27 April 2026, sunset 1 August 2031)

   West Virginia Secretary of State, Administrative Law Division

   Tier 1Accessed 23 Sept 2026Published 27 Apr 2026
9. Code of State Rules, 179-10 rule versions (2021 historical, 2026 active)

   West Virginia Secretary of State, Administrative Law Division

   Tier 1Accessed 23 Sept 2026
10. 179 CSR 9, West Virginia Lottery Sports Wagering Rule (effective 30 April 2025, sunset 1 August 2030)

    West Virginia Lottery

    Tier 1Accessed 23 Sept 2026Published 30 Apr 2025
11. Sports Wagering and Interactive Gaming Minimum Internal Control Standards (amended and approved by the Commission 28 January 2026)

    West Virginia Lottery

    Tier 1Accessed 23 Sept 2026Published 28 Jan 2026
12. West Virginia Lottery Business Portal: licensing lists, applications, rules and MICS

    West Virginia Lottery

    Tier 1Accessed 23 Sept 2026
13. MSP and Supplier License Dates, West Virginia Lottery iGaming (14 September 2026)

    West Virginia Lottery

    Tier 1Accessed 23 Sept 2026Published 14 Sept 2026
14. MSP and Supplier License Dates, West Virginia Lottery Sports Wagering (14 September 2026)

    West Virginia Lottery

    Tier 1Accessed 23 Sept 2026Published 14 Sept 2026
15. WV Lottery Approved iGaming Registrants (14 September 2026)

    West Virginia Lottery

    Tier 1Accessed 23 Sept 2026Published 14 Sept 2026
16. Sports Wagering and i-Gaming Registrant Application and Instructions (February 2026)

    West Virginia Lottery

    Tier 1Accessed 23 Sept 2026Published 20 Feb 2026
17. Annual Comprehensive Financial Report, fiscal year ended 30 June 2025

    West Virginia Lottery

    The report's management discussion dates Senate Bill 415 (sports wagering) to March 2019; the Legislature's code history shows it was enacted in the 2018 regular session, which this record follows.

    Tier 2Accessed 23 Sept 2026
18. West Virginia Lottery Announces Highlights from Fiscal Year 2026 (FY26)

    West Virginia Lottery

    Tier 2Accessed 23 Sept 2026Published 29 Jul 2026
19. Lottery History and Impact

    West Virginia Lottery

    Tier 2Accessed 23 Sept 2026
20. Lottery Self-Exclusion Program (Voluntary Exclusion Program)

    West Virginia Lottery

    Tier 1Accessed 23 Sept 2026
21. West Virginia Lottery Commission Meeting, 26 August 2026: Action Items

    West Virginia Lottery

    Tier 1Accessed 23 Sept 2026Published 26 Aug 2026
22. West Virginia Joins Multi-State Internet Gaming Agreement (MSIGA)

    West Virginia Lottery

    The original Lottery URL now redirects to the news index; the text was read from the Internet Archive snapshot of 23 July 2024.

    Archived copy

    Tier 2Accessed 23 Sept 2026Published 14 Nov 2023
23. House Bill 4397 of 2026: privilege tax on holding a license to operate interactive wagering (bill history and introduced text)

    West Virginia Legislature

    Tier 2Accessed 23 Sept 2026Published 16 Jan 2026
24. House Bill 4398 of 2026: privilege tax on holding a license to operate sports wagering (bill history and introduced text)

    West Virginia Legislature

    Tier 2Accessed 23 Sept 2026Published 16 Jan 2026
25. House Bill 3481 of 2025: licensing of real-money fantasy sports contests (proposed new Article 29-22F)

    West Virginia Legislature

    Tier 2Accessed 23 Sept 2026Published 18 Mar 2025
26. TSD 432, Gambling Withholding and Losses (Rev. June 2026)

    West Virginia Tax Division

    Tier 1Accessed 23 Sept 2026Published Jun 2026
27. Topic no. 419, Gambling income and losses (last reviewed 11 June 2026)

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026
28. Attorney General McCuskey joins bipartisan effort urging U.S. Department of Justice to address illegal offshore gambling

    Office of the West Virginia Attorney General

    Tier 2Accessed 23 Sept 2026Published 5 Aug 2025
29. Lottery Commission learns iGaming off to productive start in Mountain State

    WV MetroNews

    Tier 3Accessed 21 Oct 2026Published 22 Jul 2020
30. Sweepstakes operators leave West Virginia after Attorney General subpoenas

    iGaming Business

    Tier 3Accessed 21 Oct 2026Published Feb 2025
31. House Bill 3481, bill history

    West Virginia Legislature

    Tier 1Accessed 21 Oct 2026