Overview: Gambling in Kentucky
Online launched September 28, 2023. 9.75% retail, 14.25% online tax. Horse racing commission oversees. Strong horse racing culture. No online casino. The Kentucky Horse Racing Commission (KHRC) oversees all gambling operations in the state.
Online Sports Betting in Kentucky
Online sports betting has been legal in Kentucky since 2023. There are currently 6 licensed sportsbook apps operating in the state. The state taxes operators at 14.25% of gross gaming revenue.
Online Casino Gambling in Kentucky
Online casino gambling (slots, blackjack, roulette, poker) is not legal in Kentucky. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in Kentucky
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. Kentucky residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in Kentucky
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)
- Kentucky Self-Exclusion: KY Problem Gambling Helpline Self-Exclusion