Overview: Gambling in Maryland
20% tax rate (increased from 15%). Competitive market. Near DC metro area. No online casino. Multiple operators. The Maryland Lottery and Gaming Control Agency (MLGCA) oversees all gambling operations in the state.
Online Sports Betting in Maryland
Online sports betting has been legal in Maryland since 2022. There are currently 6 licensed sportsbook apps operating in the state. The state taxes operators at 20% of gross gaming revenue.
Online Casino Gambling in Maryland
Online casino gambling (slots, blackjack, roulette, poker) is not legal in Maryland. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in Maryland
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. Maryland residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in Maryland
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)
- Maryland Self-Exclusion: Maryland HOPE Self-Exclusion