Overview: Gambling in New Jersey
Largest US online casino market. First state to fully legalize post-PASPA. Very competitive. Multiple casino + sportsbook operators. The New Jersey Division of Gaming Enforcement (NJDGE) oversees all gambling operations in the state.
Online Sports Betting in New Jersey
Online sports betting has been legal in New Jersey since 2018. There are currently 9 licensed sportsbook apps operating in the state. The state taxes operators at 15% of gross gaming revenue.
Online Casino Gambling in New Jersey
Online casino gambling (slots, table games, live dealer) became legal in New Jersey in 2013. Currently 9 licensed online casinos operate. All are regulated by the New Jersey Division of Gaming Enforcement (NJDGE).
Tax Requirements for Gamblers in New Jersey
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 Jersey residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in New Jersey
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 Jersey Self-Exclusion: NJ Division of Gaming Enforcement CCIN