Overview: Gambling in Arizona
10% online tax rate. Competitive market with major operators. Tribal + professional sports team licenses. Large and growing market. The Arizona Department of Gaming (ADG) oversees all gambling operations in the state.
Online Sports Betting in Arizona
Online sports betting has been legal in Arizona since 2021. There are currently 6 licensed sportsbook apps operating in the state. The state taxes operators at 10% of gross gaming revenue.
Online Casino Gambling in Arizona
Online casino gambling (slots, blackjack, roulette, poker) is not legal in Arizona. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in Arizona
All gambling winnings are subject to federal income tax as ordinary income. You should report net gambling winnings on your federal tax return. Sportsbooks and casinos may issue W-2G forms for significant winnings. Keep records of your gambling activity — wins and losses — throughout the year. Arizona residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in Arizona
Problem gambling is a serious issue. If gambling is impacting your life or relationships, free confidential help is available:
- National Problem Gambling Helpline: 1-800-522-4700 (call or text, 24/7)
- National Council on Problem Gambling (ncpgambling.org)
- Arizona Self-Exclusion: AZ Department of Gaming Self-Exclusion