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Illinois Statewide Rule

Illinois Sports Wagering Licensed Under 230 ILCS 45

Significant RestrictionsApplies statewide across Illinois (2026)

Key Facts

Minimum betting age
21, physically located in Illinois
Application fee
$250,000, nonrefundable, per master license
Online operator license fee
$15,000,000 initial, 4-year term
Renewal fee
$1,000,000 for each 4-year renewal
Tax rate through 6/30/2024
15% of adjusted gross wagering receipts
Tax rate from 7/1/2024
Graduated 20%-40% by receipts tier
Enforcing agency
Illinois Gaming Board
Last verified: August 21, 2026

Summary

Illinois legalized sports betting under the Sports Wagering Act, but only through an operator holding a Board-issued master sports wagering license. The Illinois Gaming Board licenses online operators, in-state sports facilities, and existing casino owners and organization licensees, each paying steep application and license fees. Bettors must be at least 21 and physically located in Illinois when they place a wager.

The Board may issue master sports wagering licenses to persons to conduct sports wagering over the Internet or through a mobile application. ... Applicants shall pay to the Board a nonrefundable application fee in the amount of $250,000. The initial license fee for a master sports wagering license issued to an online sports wagering operator is $15,000,000. The master sports wagering license is valid for 4 years.

Full Breakdown

The Sports Wagering Act (230 ILCS 45), enacted as part of Illinois's 2019 gaming expansion, makes sports wagering lawful in Illinois only when conducted under a license the Illinois Gaming Board issues. Section 25-45 lets the Board grant a master sports wagering license to an online sports wagering operator; applicants pay a nonrefundable $250,000 application fee, then the initial license itself costs $15,000,000, is valid for four years, and carries a $1,000,000 fee to renew for another four years. Parallel sections let the state's licensed casinos (organization licensees, Sec.

25-30), horse racing tracks (owners licensees, Sec. 25-35), and professional sports facilities (Sec. 25-40) each hold or designate a master license instead of applying as a standalone online operator. Section 25-25 sets the rules for every wager placed under any of these licenses: bettors must be at least 21 and physically located in Illinois, wagers on minor league and K-12 sporting events are barred outright, and betting on Illinois college teams was allowed only through July 1, 2024, for in-person, non-individual-performance tier 1 wagers. 'Tier 2' wagers, those tied to the score, outcome, or performance within a game, such as prop bets, require licensees to use data from a league-approved official source once a sports governing body notifies the Board.

50 above 20,000,000 annual wagers) applies starting July 1, 2025. Section 25-107 pulls in the Illinois Gambling Act and its rules to fill any gap the Sports Wagering Act leaves, though the Sports Wagering Act controls wherever the two conflict.

Violations & Penalties

Taking or placing a sports wager outside a Board-licensed master licensee, supplier, or management services provider is unlicensed gambling; Section 25-107 pulls in the Illinois Gambling Act's penalties for any conduct the Sports Wagering Act doesn't separately address. The Illinois Gaming Board can deny, suspend, or revoke a master, supplier, or management services license for violating the Act or Board rules, and licensees who accept barred bets, on K-12 games, minor league contests, or (before July 1, 2024) most Illinois college matchups, risk that same discipline.

Frequently Asked Questions

Is sports betting legal in Illinois?
Yes. The Sports Wagering Act (230 ILCS 45) makes sports wagering lawful statewide, but only when a bettor who is at least 21 and physically located in Illinois places the wager with an operator holding a Board-issued master sports wagering license, or through that licensee's approved online platform or mobile app. Wagering outside a licensed operator remains illegal gambling under the Illinois Gambling Act.
How much does an online sports betting license cost in Illinois?
An online sports wagering operator applying for a master sports wagering license pays a nonrefundable $250,000 application fee, then a $15,000,000 initial license fee under 230 ILCS 45/25-45. The license runs for four years, and renewing it for another four years costs a further $1,000,000 fee to the Illinois Gaming Board.
Can I bet on Illinois college teams?
Only in a narrow window that has since closed. Section 25-25 bars wagering on Illinois collegiate teams, with a narrow exception that allowed in-person tier 1 wagers not tied to an individual athlete's performance through July 1, 2024. Bets on minor league sporting events and K-12 competitions are prohibited outright with no such exception, regardless of the date.
What tax does Illinois charge sports betting operators?
Through June 30, 2024, licensees paid a flat 15% tax on adjusted gross sports wagering receipts. Since July 1, 2024, Section 25-90 imposes a graduated tax starting at 20% on the first $30,000,000 in annual receipts and rising to 40% on receipts above $200,000,000, plus a per-wager tax of $0.25 (or $0.50 above 20,000,000 annual wagers) starting July 1, 2025.

Sources

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