Overview: Gambling in Indiana
9.5% tax rate — competitive. Large Midwest market. No online casino. Multiple major operators. The Indiana Gaming Commission (IGC) oversees all gambling operations in the state.
Online Sports Betting in Indiana
Online sports betting has been legal in Indiana since 2019. There are currently 8 licensed sportsbook apps operating in the state. The state taxes operators at 9.5% of gross gaming revenue.
Online Casino Gambling in Indiana
Online casino gambling (slots, blackjack, roulette, poker) is not legal in Indiana. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in Indiana
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. Indiana residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in Indiana
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)
- Indiana Self-Exclusion: Indiana Gaming Commission Self-Exclusion