Overview: Gambling in North Carolina
Launched March 11, 2024. One of largest untapped markets that recently opened. Large population. No online casino. 18% tax rate. The North Carolina Education Lottery Commission oversees all gambling operations in the state.
Online Sports Betting in North Carolina
Online sports betting has been legal in North Carolina since 2024. There are currently 7 licensed sportsbook apps operating in the state. The state taxes operators at 18% of gross gaming revenue.
Online Casino Gambling in North Carolina
Online casino gambling (slots, blackjack, roulette, poker) is not legal in North Carolina. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in North Carolina
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. North Carolina residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in North Carolina
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)
- North Carolina Self-Exclusion: NC Lottery Commission Self-Exclusion