New York Statewide Rule

New York Sports Wagering Licensing Law

Significant RestrictionsApplies statewide across New York (2026)

Key Facts

Governing law: Racing, Pari-Mutuel Wagering and Breeding Law §§1367, 1367-a
Regulator: New York State Gaming Commission
Minimum age: 21 years old
Mobile tax rate: 51% of gross gaming revenue
Licensing fee: $25 million one-time, per platform
Licensed mobile operators: 9, since January 2022
Retail venues: 4 commercial casinos, since July 2019

Last verified: August 21, 2026

Summary

Sports betting is legal in New York only through operators licensed by the state Gaming Commission under Racing, Pari-Mutuel Wagering and Breeding Law Section 1367-a. Nine mobile platforms, FanDuel, DraftKings, BetMGM, Caesars, ESPN Bet, Fanatics, Bally Bet, Rush Street and Resorts World Bet, hold licenses, each paying a one-time $25 million fee and 51% of gross gaming revenue in tax. Bettors must be 21 or older and physically located in New York.

§ 1367-a. Mobile sports wagering. 1. (a) Except as provided in this subdivision, the terms in this section shall have the same meanings as such terms are defined in subdivision one of section thirteen hundred sixty-seven of this title. ... No entity shall administer, manage, or otherwise make available a mobile sports wagering platform to persons located in New York state unless licensed with the commission pursuant to this section. ... As a condition of licensure the commission shall require that each platform provider authorized to conduct mobile sports wagering pay a one-time fee of twenty-five million dollars. ... No entity shall directly or indirectly operate an unlicensed sports wagering platform in the state of New York, or advertise or promote such unlicensed platform to persons located in the state of New York.

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Full Breakdown

New York legalized retail sports wagering in 2019 and mobile sports wagering in 2022, both governed by Racing, Pari-Mutuel Wagering and Breeding Law Sections 1367 and 1367-a and regulated by the New York State Gaming Commission. Retail sportsbooks opened first at the state's four commercial casinos, Rivers Casino & Resort in Schenectady, Tioga Downs, del Lago Resort & Casino and Resorts World Catskills, starting in July 2019. ' The Gaming Commission ran a competitive bid in 2021, awarding licenses to the highest-scoring applicants willing to remit the largest share of gross gaming revenue as tax; nine platforms cleared that bar, FanDuel, DraftKings, BetMGM, Caesars Sportsbook, ESPN Bet, Fanatics Sportsbook, Bally Bet, Rush Street Interactive and Resorts World Bet, each paying a one-time $25 million licensing fee and a 51% tax rate, among the highest in the country.

State law defines a minor for wagering purposes as anyone under 21, bars athletes from betting on their own sport, and lists commission staff, casino employees, sports agents and team officials as additional prohibited sports bettors. Betting on New York college teams and on high school athletics is barred outright, regardless of where the event is played. Every licensed operator must verify a bettor's real-time location within state lines before accepting a wager, exclude self-excluded and underage users, and report any statement, action, or other communication intended to unlawfully influence, manipulate, or control a wagering outcome to the commission.

Violations & Penalties

Operating or advertising an unlicensed sports wagering platform in New York draws a civil penalty of up to $100,000 per violation, capped at $5 million, enforced by the Gaming Commission. A licensed operator that lets a minor, a self-excluded bettor, or an athlete wager on their own sport can lose its license and face the same per-violation penalty; the commission can also suspend or revoke a platform's registration and refer integrity violations to law enforcement or sports governing bodies.

Frequently Asked Questions

Is online sports betting legal in New York?

Yes. New York authorized mobile sports wagering under Racing, Pari-Mutuel Wagering and Breeding Law Section 1367-a, effective January 2022. Only nine Gaming Commission-licensed platforms, including FanDuel, DraftKings, BetMGM, Caesars and ESPN Bet, may operate; the statute bars any entity from offering a platform unless licensed with the commission. Using an offshore or unlicensed app remains illegal even though the bettor faces no separate criminal charge for placing the wager itself.

How old do you have to be to bet on sports in New York?

You must be 21 or older. State law defines a minor for sports-wagering purposes as any person under the age of twenty-one years, and licensed operators must verify age and exclude minors under both the mobile and retail statutes before accepting any wager.

Can I bet on my college team's games in New York?

No. The law defines a prohibited sports event to include a sport or athletic event in which any New York college team participates regardless of where the event takes place, along with all high school sports. Licensed operators cannot accept wagers on these events, and athletes are separately barred from betting on any competition they play in.

What's the tax rate on New York sports betting?

Mobile operators pay 51% of gross gaming revenue in state tax, set through the Gaming Commission's 2021 competitive bidding process that awarded licenses to the two highest bidders, later expanded to nine. Retail sportsbooks at the four commercial casinos pay a separate rate tied to each casino's licensing agreement. All mobile tax revenue is earmarked for education aid.

Sources

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