Gambling Laws in New York

In comparison to its neighbours, New York is pretty forward-thinking when it comes to land-based gambling, with most types being legal. When it comes to online casinos though, don't get your hopes up. Most forms remain unregulated though online sports betting was recently legalised.

Which Gambling Activities Are Legal in New York?

New York's gambling laws are laid out in Penal Code sections 225.00, 47A:101 and RW&B 47A, 518. The state offers a variety of legally permitted activities, including casino games, bingo, lottery and sports betting, but most forms of online gambling are still unregulated.

The New York State Gaming Commission oversees and regulates the entire industry.

Gambling in Online and Land-Based Casinos

Casino gambling is legal in New York and offered at three different venues. There are six tribal and four commercial casinos (a maximum of 7 are permitted) operating in the state. These provide a wealth of slots, table games, keno, video poker and bingo to New Yorkers.

In addition, there are ten racetracks in New York, with nine offering slots-style gaming via Video Lottery Terminals (VLTs).

Existing legislation makes no mention of online casino gambling and as such the activity remains unregulated. Many assume that this means that playing online casino slots and other games at offshore casinos is permitted. It isn't, though no prosecutions to date have been made towards any individual player.

Playing Real Money Poker

This activity is legal in New York, with tribal and commercial casinos permitted to offer such games at licensed venues. Popular locations for playing poker include Akwesasne Casino, Seneca Niagara Casino and Turning Stone Casino.

Online poker isn't yet regulated, with many state residents choosing to illegally access and play via the numerous available online gambling sites instead.

Bingo Gambling

Playing bingo with money is legal in NY and games are offered at both tribal and commercial casinos. Charitable organisations are also permitted to run games.

Online bingo gambling isn't permitted and current land-based venues cannot even offer online games.

Lotteries and Scratchcards

Purchasing lotto tickets is legal. The New York Lottery offers residents the opportunity to enter various draws such as Powerball, Mega Millions and Cash4Life, plus scratch cards and other instant win games.

Online lottery gambling has not been legalised though and the current state lotto site serves for info purposes only.

Social Gambling and Crypto Casinos

Social casinos which operate using credits and coins are permitted, but money must not be exchanged. Residents can also enjoy home-based poker games as long as they don't call for rake or fees and are not played on commercial premises.

Lootboxes and skins gambling, two modern forms of gambling, haven't yet been regulated or defined for legal classification in New York.

While Bitcoin is recognised as a currency and available at various ATMs across the state, none of the existing gambling venues accept this as payment. Those looking to play casino games with their virtual currencies at online crypto gambling sites will be disappointed though. This along with all other forms of online gambling remains illegal in NY.

New York Sports Betting Laws

Sports betting was approved in 2013 and various casinos offer this at their venues, with racetrack betting also available. Online sports betting is legal, with nine sportsbooks for residents to choose from, including FanDuel and DraftKings.

Daily fantasy sports betting has been legalised and banned several times over the past ten years. However, in early 2022 it was deemed legal in the state as it is classed as a game of skill, not chance.

Gambling Age Restrictions in NY

The legal gambling age is 18 for lottery, bingo, parimutuel betting and daily fantasy sports betting. While only those aged 21+ can legally play casino games or bet on sports.

Are Gambling Winnings Taxed in New York?

Yup! Current regulations require operators to pay a whopping 51% tax on gross revenue, one of the highest tax rates in the entire US.

Gambling winnings are taxed at up to 12.7% at the state level, with a 24% withholding tax applied to winnings above $5,000 at the federal level.

History of NY Gambling Laws

The first mention in New York dates back to the 1800s when lottery gambling was banned in the state. At the start of the 1900s, all forms of gambling were then banned.

Lottery gambling was legalised in 1967, and off-track betting was permitted from 1970.

After the passing of the Indian Gaming Regulatory Act in 1988, tribal casinos were built throughout the 1990s.

Video Lottery Terminals (VLTs) were legalised in 2001, with racetracks allowed to operate as racinos from 2004.

Commercial casinos were permitted in 2013. The same year, the state approved sports betting. When the Professional and Amateur Sports Protection Act was overturned in 2018, New York sports betting was legally permitted at casinos and racetracks from 2019. Online sports betting and daily fantasy sports betting were both legalised in 2022.

Key Facts

• Casino gambling is legal in New York, with the state home to 6 tribal and four commercial casinos.

• Online casino gambling remains unregulated and illegal.

• Poker gambling is legal and available at some of the state's casinos but playing online is illegal.

• Bingo gambling is permitted and available at most casinos and via charity-run events.

• Online bingo gambling is not permitted.

• Lottery gambling is legal via the state New York Lottery but remains an illegal activity online.

• Sports betting is legal in both offline and online forms.

• Daily fantasy sports betting is legal.