Overview: Gambling in Ohio
Launched January 2023. Large Midwest population. 20% tax. Mobile sports betting via casino/sports team partnerships. Growing rapidly. The Ohio Casino Control Commission (OCCC) oversees all gambling operations in the state.
Online Sports Betting in Ohio
Online sports betting has been legal in Ohio since 2023. There are currently 7 licensed sportsbook apps operating in the state. The state taxes operators at 20% of gross gaming revenue.
Online Casino Gambling in Ohio
Online casino gambling (slots, blackjack, roulette, poker) is not legal in Ohio. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in Ohio
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. Ohio residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in Ohio
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)
- Ohio Self-Exclusion: Ohio Casino Control Commission Self-Exclusion