Home / States / New York

Empire State betting guide

New York sports betting: legal sportsbooks & rules for 2026

New York is a national sports wagering heavyweight. Nine licensed mobile sportsbook brands compete under a 51% mobile tax rate, while four commercial casinos and several tribal properties provide in-person wagering. The market is 21+, mobile signup is fully remote, betting on New York college teams is prohibited, and regulated real-money online casino gaming is still not legal.

Online sports betting: YesRetail sports betting: YesOnline casino: No

Quick facts

Retail launch
July 2019
Mobile launch
January 8, 2022
Regulator
New York State Gaming Commission
Minimum age
21+
Mobile sportsbooks
9 licensed brands
Sportsbook tax
51% mobile / 10% commercial retail
High-resolution view of the New York City skyline across the Hudson River
New York combines enormous mobile wagering volume with one of the strictest sportsbook tax structures in the country.

This page is for informational purposes only and is not legal or tax advice. Confirm current rules with the New York State Gaming Commission before depositing. 21+. Gambling problem? Call/text 1-800-GAMBLER.

Yes.

  • New York first authorized sports wagering at four upstate commercial casinos in 2013, but the authorization depended on federal law changing.
  • After the U.S. Supreme Court struck down PASPA in 2018, the state moved forward with regulations and retail sportsbooks opened in July 2019 at Rivers Casino & Resort Schenectady, del Lago Resort & Casino, Tioga Downs Casino Resort, and Resorts World Catskills.

Mobile betting took longer. State budget legislation in 2021 authorized a competitive mobile framework, and statewide online wagering launched on January 8, 2022.

  • New York requires bettors to be at least 21 and physically located inside the state when a mobile wager is placed.
  • Residency is not required, which means a visitor can create or use an eligible account while physically present in New York, subject to identity and geolocation checks.

The market is unusual because New York did not simply issue an unlimited number of commercial licenses.

  • The original procurement selected a group of platform providers and nine operators, with a tax-rate matrix that settled at 51% of mobile sports wagering gross gaming revenue.
  • That tradeoff has produced enormous tax collections but also leaves operators with a smaller share of revenue than in most other states.

New York sports betting rules at a glance

  • βœ“
    Online and retail betting are legalMobile wagering is statewide; commercial retail betting is available at four upstate casinos.
  • 21
    Minimum age is 21You must also pass identity checks and be physically inside New York to wager online.
  • 9
    Nine mobile sportsbook brandsThe current operator set includes the major national brands plus regional options.
  • %
    51% mobile taxCommercial casino sports wagering is taxed at 10%, while mobile wagering uses the 51% rate established by the bid process.

Legal New York sportsbook apps

New York's current mobile operator set includes FanDuel Sportsbook, DraftKings, Caesars Sportsbook, BetMGM, Fanatics Sportsbook, ESPN BET, Bally Bet, Resorts World Bet, and Rush Street Interactive, which operates the BetRivers brand. The field has changed through acquisitions: Fanatics replaced PointsBet, while ESPN BET replaced Wynn's former market position after Penn Entertainment's acquisition.

New York's nine licensed mobile sportsbook brands
SportsbookWhat stands outInternal reviewMarket note
FanDuelLarge market menu, polished live bettingRead reviewOriginal 2022 launch group
DraftKingsDeep props and same-game parlaysRead reviewOriginal 2022 launch group
Caesars SportsbookRewards ecosystem and broad marketsRead reviewOriginal 2022 launch group
BetMGMStrong app, boosts and national brandRead reviewLaunched January 2022
Fanatics SportsbookRewards integration and growing productRead reviewReplaced PointsBet in 2024
ESPN BETESPN-linked experienceRead reviewLaunched September 2024
Bally BetSimple mobile interfaceRead reviewLicensed mobile operator
BetRivers / Rush StreetRegional loyalty and straightforward bettingRead reviewRush Street Interactive license
Resorts World BetNew York casino connectionCompare reviewsEmpire Resorts / Resorts World brand

Because the mobile tax is unusually high, headline promotions can be less aggressive than in lower-tax states.

  • Before accepting any offer, read the rollover, expiration, minimum-odds, and withdrawal conditions.
  • Our sportsbook bonus guide explains how to evaluate those terms, and our line shopping strategy explains why comparing the same market across multiple New York apps can matter more than chasing a promotion.

Which sports can you bet on in New York?

Legal New York sportsbooks cover the major U.S. professional leagues, including the NFL, NBA, MLB, NHL, MLS, and WNBA, along with tennis, golf, international soccer, MMA, boxing, motorsports, and other approved events.

College betting is more restrictive. New York law defines a prohibited sports event to include any event in which a New York college team participates, regardless of where the event takes place.

  • That means a Syracuse, St.
  • John's, Army, Columbia, Cornell, Fordham, Buffalo, or other New York college game is off-limits even when played outside the state.
  • A tournament held in New York can still be wagered on if no New York college team is participating in the specific event.

The Gaming Commission also prohibits individual athlete-based proposition bets in collegiate events. This is broader than simply banning player props on New York schools: the Commission has stated that college athlete proposition wagering is prohibited across collegiate events.

New York college and event wagering rules
MarketStatusExampleWhy it matters
New York college team gameNot permittedSyracuse gameNew York team participation makes it a prohibited event
Out-of-state college gameGenerally permittedAlabama vs. Georgia outside NYSubject to approved-event rules
College player propositionNot permittedQuarterback passing yardsIndividual athlete college props are prohibited
Professional player propPermitted when approvedNBA points propStandard pro prop markets are widely available
High-school eventNot permittedAny high-school gameOutside the regulated sports-event scope

Bet types & live betting in New York

New York's mobile sportsbooks offer moneylines, point spreads, totals, team props, professional player props, same-game parlays, futures, and live in-play betting on approved events. The fundamentals are the same as elsewhere: the odds determine the potential payout, the stake is the amount risked, and the market rules determine how a result settles.

Common New York sportsbook markets
Bet typeWhat you are betting onSimple exampleLearn more
MoneylineWhich side winsTeam A -150Moneyline guide
Point spreadMargin of victoryTeam B +4.5Bet types guide
TotalCombined scoreOver 47.5Odds & lines
Same-game parlayMultiple outcomes in one gameML + total + pro player propParlay guide
Live bettingMarkets after play beginsLive spreadLive betting guide

New York is especially well-suited to line shopping because nine mobile brands are available. If one book lists -110 and another lists -105 on the same market, the second price reduces the amount risked for the same potential profit. Small differences compound over repeated bets, so compare the number and the market rules rather than assuming one app is always best.

Retail sportsbooks in New York

Commercial retail sports wagering is available at the four upstate casinos that launched after PASPA: Rivers Casino & Resort Schenectady, del Lago Resort & Casino, Tioga Downs Casino Resort, and Resorts World Catskills. Tribal gaming properties also offer sports wagering under separate compact frameworks in parts of the state.

New York's four commercial-casino retail sportsbooks
PropertyAreaRetail sports wageringMarket context
Rivers Casino & ResortSchenectadyYesCapital Region commercial casino
del Lago Resort & CasinoWaterloo / Finger LakesYesCentral New York commercial casino
Tioga Downs Casino ResortNicholsYesSouthern Tier commercial casino
Resorts World CatskillsMonticelloYesCatskills commercial casino

Most New York wagering is mobile because remote account registration is allowed and many residents live far from the upstate commercial casinos. A retail book can still be useful for cash deposits, in-person betting, or a game-day environment, but it is not required to open a mobile account.

Why New York still has no online casino

New York does not currently permit regulated real-money online casino gaming.

  • Senator Joseph Addabbo's 2025-2026 interactive gaming bill, S2614, would authorize interactive gaming and interactive lottery gaming, but as of September 2026 it remains in the Senate Racing, Gaming and Wagering Committee.
  • In other words, New York's mature online sportsbook market has not yet been followed by legal online slots, blackjack, roulette, or poker under a statewide iGaming framework.
🎰

Sports betting is legal; online casino is not

  • Mobile and retail sports wagering are regulated and live.
  • Real-money online casino gaming has not been enacted.
  • Neighboring New Jersey, Pennsylvania, and Connecticut have regulated iGaming markets.
  • Legislative status can change, so check the current bill and Gaming Commission materials.

How New York compares to other states

New York's combination of scale and tax policy is unusual. The New York State Gaming Commission reported more than $22.8 billion in mobile wagers during calendar year 2024, with more than $1.05 billion in state mobile sports wagering tax revenue. The 51% mobile tax is far above the rates used in most neighboring states.

New York compared with nearby and large legal markets
StateMobile sports bettingOnline casinoSportsbook tax snapshot
New YorkYesNo51% mobile; 10% commercial retail
New JerseyYesYesLower than New York mobile rate
PennsylvaniaYesYes36% sportsbook tax
ConnecticutYesYes13.75% sports wagering payment rate
IllinoisYesNo20%-40% progressive + online per-wager tax

What the 51% rate means for bettors

The tax is imposed on operator gaming revenue, not deducted directly from an individual winning ticket. But tax structure still matters because it influences how much margin operators have for promotions, customer acquisition, and pricing. New York's massive volume keeps major brands in the market even with the unusually high rate.

How to sign up for a New York sportsbook

Before depositing, read our bankroll management guide and betting slip guide. The first helps you choose a deliberate stake size; the second explains what to verify before a wager becomes final.

Taxes on winnings and sportsbook revenue

Sports betting winnings are generally taxable income for federal and New York purposes. A sportsbook may issue Form W-2G when a payout meets federal reporting thresholds, but the absence of a form does not automatically make gambling winnings non-taxable. Tax treatment depends on individual circumstances, so keep records and use a qualified tax professional for personal advice.

New York sportsbook tax and funding framework
ItemCurrent ruleApplies toPractical meaning
Mobile sportsbook tax51% of GGRLicensed mobile platform providers/operatorsOne of the highest mobile sportsbook tax rates in the U.S.
Commercial casino sports game tax10%Four commercial casinosLower rate for casino table/sports wagering revenue
Youth sports funding$5M annually from mobile revenueState allocationSupports sports programs for underserved youth
Problem gambling fundingAt least $6M annually, with additional funding beginning in 2026State allocationSupports prevention, education, and treatment
Remaining mobile tax revenuePrimarily education aidState allocationMajor destination for New York's mobile tax receipts
51%

The tax is on sportsbook revenue, not your stake

If you place a $100 wager, New York does not take 51% of your stake as a sportsbook tax. The 51% rate applies to mobile sports wagering gross gaming revenue as defined by state law and regulation. Bettors still need to consider personal income-tax obligations on gambling winnings separately.

Responsible gambling resources

The New York State Gaming Commission regulates sportsbook advertising and responsible-gaming requirements. Current rules require public-facing sports wagering advertisements to include the HOPEline, restrict misleading or risk-free claims, prohibit targeted college-campus promotion, and require operators to provide responsible-gaming controls and information.

☎️1-877-8-HOPENYNew York's HOPEline for gambling support and referrals.
🚫Self-exclusionVoluntary exclusion tools can block access to regulated wagering.
⏱️Time controlsDecide how long a betting session will last before it starts.
πŸ’³Money limitsKeep wagering funds separate from bills, savings, and emergency money.

Gambling support is available through 1-877-8-HOPENY and 1-800-GAMBLER. Our responsible gambling guide explains common warning signs and sportsbook limit tools in more detail.

FAQ

When did sports betting become legal in New York?

New York authorized sports wagering at four upstate commercial casinos in 2013. Retail sportsbooks opened in July 2019, and statewide mobile sports wagering launched January 8, 2022.

How many mobile sportsbooks operate in New York?

New York's current licensed mobile operator set includes nine brands: FanDuel, DraftKings, Caesars Sportsbook, BetMGM, Fanatics Sportsbook, ESPN BET, Bally Bet, Resorts World Bet, and Rush Street Interactive/BetRivers.

Why is New York's mobile sports betting tax 51%?

The 51% rate came from the competitive 2021 mobile sports wagering bid and tax-rate matrix. It applies to mobile sports wagering gross gaming revenue and is much higher than the 10% sports wagering game tax at the four commercial casinos.

Can I bet on New York college teams?

No. New York law treats any sports event involving a New York college team as a prohibited sports event regardless of where the event takes place. The state also prohibits individual athlete proposition bets in collegiate events.

Does New York have legal online casino gaming?

No. New York does not currently have regulated real-money online casino gaming. The 2025-2026 interactive gaming bill S2614 remains in the Senate Racing, Gaming and Wagering Committee as of this guide's September 2026 fact check.

What is the minimum age to bet on sports in New York?

21. Bettors must also be physically located inside New York when placing a regulated sports wager.

Official sources and fact-checking

The mobile operator list, 51% mobile tax, 10% commercial sports-wagering tax, college restrictions, responsible-gaming rules, and iGaming bill status were checked against current New York State Gaming Commission and New York State Senate materials.

Last fact-checked: September 15, 2026.

← Back to all state guides