Sports betting in New York is fully legal, with both mobile and retail wagering available statewide. New York launched online mobile sports betting on January 8, 2022, and it quickly became the largest sports betting market in the United States by handle — a title it has held ever since. In 2025, New York’s mobile sportsbooks processed a record $26.3 billion in wagers, generating $2.55 billion in gross revenue and $1.32 billion in tax revenue for the state. Despite the nation’s highest operator tax rate of 51%, every major sportsbook brand is live in the Empire State, and bettors have access to a competitive, well-regulated market that continues to set national records year after year.
Quick Facts: Sports Betting in New York
| Category | Details |
|---|---|
| Legal Status | Legal (online/mobile and retail) |
| Mobile Launch Date | January 8, 2022 |
| Retail Launch Date | 2019 (upstate commercial casinos) |
| Legal Betting Age | 21+ |
| Operator Tax Rate | 51% on gross gaming revenue (highest in the US) |
| Regulator | New York State Gaming Commission (NYSGC) |
| 2025 Annual Handle | $26.3 billion (record high) |
| 2025 Gross Revenue | $2.55 billion |
| Active Mobile Operators | 8 (FanDuel, DraftKings, Caesars, BetMGM, Fanatics, bet365, BetRivers, Bally Bet) |
| In-State College Betting | Permitted |
Top Sportsbooks in New York
Online Sportsbooks Available in New York
New York offers one of the most competitive mobile sports betting markets in the country. All major national operators are live in the state. Here is a look at the top platforms available to New York bettors in 2026:
FanDuel Sportsbook
- The #1 sportsbook in New York by market share
- Industry-leading same-game parlay options and competitive odds
- Fast payouts, top-rated iOS and Android apps
- Available statewide via mobile and desktop
DraftKings Sportsbook
- Second-largest operator in New York alongside FanDuel
- Together, FanDuel and DraftKings account for approximately 76% of all NY operator revenue
- Innovative betting pools, live betting, and daily fantasy integration
- Sleek app with one of the highest user ratings in the market
Caesars Sportsbook
- Strong brand with industry-leading Caesars Rewards loyalty program
- Available via mobile and at retail casino locations
- Competitive odds on NFL, NBA, MLB, college sports, and international markets
BetMGM Sportsbook
- Comprehensive betting menu with Edit My Bet and Same Game Parlay features
- MGM Rewards integration for hotel and resort perks
- Available on iOS and Android with full live betting support
bet365 Sportsbook
- Global leader with highly competitive odds and in-app live streaming
- Daily bet boosts, personalized betting display, and cash-out options
- Particularly strong for soccer, tennis, and international sports
Fanatics Sportsbook
- Rapidly growing platform backed by the world’s largest sports merchandise retailer
- FanCash Rewards system lets bettors earn points redeemable for apparel and bonus bets
- Available statewide on mobile
Retail Sportsbooks in New York
In addition to mobile betting, retail sportsbooks operate at New York’s four upstate commercial casinos. These books launched in 2019, predating the mobile market by nearly three years.
| Facility | City | Brand |
|---|---|---|
| Rivers Casino & Resort Schenectady | Schenectady | BetRivers Sportsbook |
| del Lago Resort & Casino | Waterloo | Caesars Sportsbook |
| Tioga Downs Casino Resort | Nichols | Tioga Downs Sportsbook |
| Resorts World Catskills | Monticello | Resorts World Sportsbook |
History of Sports Betting in New York
| Date | Event |
|---|---|
| May 2018 | Supreme Court strikes down PASPA; New York begins laying groundwork for sports betting legislation |
| 2019 | Retail sports betting launches at four upstate commercial casinos under the NY Racing, Pari-Mutuel Wagering and Breeding Law |
| April 2021 | Governor Andrew Cuomo signs the state budget including a provision to legalize mobile sports betting through a competitive bidding process |
| November 2021 | New York Gaming Commission approves the first mobile sports betting licenses; FanDuel, DraftKings, Caesars, and BetMGM are among the initial licensees |
| January 8, 2022 | Mobile sports betting officially launches in New York; the state generates record-setting handle in its first week |
| January 2022 | New York sportsbooks process over $1.6 billion in handle in the first full month of mobile wagering |
| 2023 | New York maintains 51% tax rate on mobile operators — the highest in the nation — generating over $1 billion annually in state tax revenue |
| 2024 | Annual handle reaches $22.7 billion, generating $2.05 billion in gross revenue — the most of any US state |
| 2025 | New York sets another annual handle record at $26.3 billion, a 15.8% year-over-year increase; gross revenue hits $2.55 billion |
| January 2026 | New York Assembly member Woerner introduces bill to expand market to 14+ operators and create sliding tax scale (25%–64%) |
Sports Betting Laws and Regulations in New York
Mobile sports betting in New York was legalized through a unique model unlike most other states. Rather than awarding individual operator licenses through an open application process, New York established a platform-based model where licensed platform providers (like Kambi and GAN) host multiple operator skins. This model limited the initial mobile market to a small group of operators — a structure that has drawn criticism for its lack of competition.
The legal framework is governed by the New York Racing, Pari-Mutuel Wagering and Breeding Law, as amended by the FY2022 state budget. The New York State Gaming Commission (NYSGC) oversees all licensed sportsbooks, enforces advertising standards, and publishes monthly revenue data.
As of 2026, there are eight active mobile operators in New York. A proposed bill by Assemblywoman Amy Woerner would require the Gaming Commission to expand the market to at least 14 operators by January 31, 2026 and 16 by 2027, with a sliding tax scale ranging from 64% (at four to five operators) down to 25% (at 15 or more operators). The bill has not yet been signed into law, but discussions about tax reform are ongoing, particularly as neighboring states compete for operators and bettors with much lower tax rates.
All bettors must be physically located within New York state borders to place a wager. The legal age for sports betting in New York is 21. Geolocation technology is required by all licensed mobile apps to verify physical location at the time of each bet.
Taxes on Sports Betting Winnings in New York
New York imposes the highest tax rate on sports betting operators in the United States at 51% of gross gaming revenue. This rate applies specifically to mobile/online sportsbooks and is significantly higher than neighboring New Jersey (14.25%), Pennsylvania (36%), and Connecticut (18.5%). Despite the steep tax burden, major operators have continued to invest in the New York market due to its massive population and volume.
From a bettor’s perspective, all gambling winnings are subject to both federal and New York state income taxes. New York taxes personal gambling income at rates ranging from 4% to 10.9%, depending on income bracket. Federal income tax rates on winnings range from 10% to 37%. Sportsbooks are required to issue a W-2G form for winnings of $600 or more where the payout is at least 300 times the original wager. Winnings over $5,000 may trigger automatic 24% federal withholding.
New York state allows bettors to itemize gambling losses as a deduction, but only up to the total amount of gambling winnings reported. Bettors are advised to download their annual betting history from sportsbook apps and keep detailed records for tax purposes. Non-residents who win while physically in New York are also required to file a New York nonresident income tax return.
Latest News on Sports Betting in New York
| Date | News |
|---|---|
| January 2026 | New York opens 2026 with $70+ million in sportsbook revenue in the first week alone, driven by NFL playoffs and college bowl action |
| January 2026 | Assemblywoman Woerner introduces bill to expand NY mobile market to 14–16 operators with a sliding tax rate ranging from 25% to 64% |
| January 2026 | Online sports betting in New York hits a record $26.3 billion in annual handle in 2025 — up 15.8% year-over-year |
| December 2025 | December becomes the second most profitable month in NY online sports betting history with $259.7 million in gross revenue |
| November 2025 | November 2025 becomes the most profitable single month in NY online sports betting history |
| 2025 | FanDuel and DraftKings maintain combined 76% market share of all NY operator revenue |
| 2024 | New York generates $2.05 billion in gross revenue from $22.7 billion in annual handle — both national records at the time |
| January 2022 | Mobile sports betting launches in New York on January 8; the state immediately becomes the largest mobile betting market in the country |
FAQs About Sports Betting in New York
Is sports betting legal in New York?
Yes, sports betting is fully legal in New York. Mobile betting launched on January 8, 2022, and retail betting has been available at upstate commercial casinos since 2019. New York is the largest mobile sports betting market in the United States by handle.
What mobile sportsbooks are available in New York?
As of 2026, eight mobile sportsbooks are licensed and active in New York: FanDuel, DraftKings, Caesars, BetMGM, bet365, Fanatics, BetRivers, and Bally Bet. All are available via iOS and Android apps.
Why does New York have such a high tax rate?
New York set a 51% operator tax rate as part of its mobile sports betting legalization structure, with the revenue primarily designated for education funding. Critics argue the high rate limits competition and incentivizes less favorable odds for bettors. Legislation has been proposed to reduce the rate, but it remains in place as of mid-2026.
Can I bet on college sports in New York?
Yes. Betting on college sports, including in-state teams, is permitted in New York. You can wager on games involving schools like Syracuse, St. John’s, and others through any licensed NY sportsbook app.
Do I have to pay taxes on sports betting winnings in New York?
Yes. All gambling winnings are subject to federal income tax (10%–37%) and New York state income tax (4%–10.9%). Sportsbooks may withhold 24% federally on wins over $5,000. Keep records of all wins and losses, as losses can offset winnings if you itemize deductions.
Can I bet on sports in New York from my phone anywhere in the state?
Yes, as long as you are physically located within New York state borders. Licensed sportsbook apps use geolocation technology to verify your location in real time. You cannot place a bet if you are physically outside the state, even if you have a New York account.
Are there retail sportsbooks in New York City?
As of 2026, there are no retail sportsbooks in New York City. Retail sports betting is currently limited to four upstate commercial casinos. New York City is expected to gain casino licenses in the future, which could eventually include retail sportsbooks in the metro area.
Responsible Gambling in New York
All licensed New York sportsbooks are required to provide responsible gambling resources and tools, including deposit limits, time limits, cooling-off periods, and self-exclusion options. The New York State Gaming Commission oversees responsible gambling compliance for all licensed operators.
If you or someone you know is struggling with problem gambling, free help is available 24/7. Contact the New York Council on Problem Gambling Hotline at 1-877-8-HOPE-NY (1-877-846-7369) or visit nyproblemgambling.org. The National Problem Gambling Helpline is also available at 1-800-522-4700. Bet responsibly, set limits, and remember that gambling is entertainment — not an income source.
