Overview: Gambling in West Virginia
Small population but full legal market. Limited number of active operators. 15% tax rate. The West Virginia Lottery oversees all gambling operations in the state.
Online Sports Betting in West Virginia
Online sports betting has been legal in West Virginia since 2019. There are currently 5 licensed sportsbook apps operating in the state. The state taxes operators at 15% of gross gaming revenue.
Online Casino Gambling in West Virginia
Online casino gambling (slots, table games, live dealer) became legal in West Virginia in 2020. Currently 6 licensed online casinos operate. All are regulated by the West Virginia Lottery.
Tax Requirements for Gamblers in West Virginia
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. West Virginia residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in West Virginia
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)
- West Virginia Self-Exclusion: WV Problem Gambling Self-Exclusion