Overview: Gambling in California
Propositions 26 and 27 failed in November 2022. Likely 2026 ballot measure. Largest US state — legalization would transform the market. Massive opportunity. The California Gambling Control Commission (no authority over online gambling) oversees all gambling operations in the state.
Online Sports Betting in California
Online sports betting is not currently legal in California. Residents who wish to bet on sports legally must travel to a neighboring state where it is legal.
Online Casino Gambling in California
Online casino gambling (slots, blackjack, roulette, poker) is not legal in California. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in California
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. California residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in California
Problem gambling is a serious issue. If gambling is impacting your life or relationships, free confidential help is available: