Overview: Gambling in New Hampshire
DraftKings monopoly via exclusive state lottery contract. 51% tax rate. Cannot promote other operators in NH — only DraftKings. The New Hampshire Lottery Commission oversees all gambling operations in the state.
Online Sports Betting in New Hampshire
Online sports betting has been legal in New Hampshire since 2019. There are currently 1 licensed sportsbook apps operating in the state. The state taxes operators at 51% of gross gaming revenue.
Online Casino Gambling in New Hampshire
Online casino gambling (slots, blackjack, roulette, poker) is not legal in New Hampshire. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in New Hampshire
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. New Hampshire residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in New Hampshire
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)
- New Hampshire Self-Exclusion: NH Lottery Self-Exclusion