New York

Essentially, New York is a progressive gambling state that allows many forms of online gaming, including online horse and greyhound betting and Daily Fantasy Sports (DFS) competitions for real money. The big 3 legal horse racing betting sites and the biggest 2 DFS operators based in the United States all accept customers from the Empire State.

Sports betting is now legal at the Empire State’s Tribal and Commercial casinos following the New York Gaming Commission issuing the appropriate regulations in June 2019.

State Governor Andrew Cuomo has now also legalized online sports betting as his primary driver to repair the state’s pandemic-influenced budget gap. The state is still yet to choose the two platform providers that will provide New York’s online sports betting backbone.

Legality of Sports Betting VS Gambling

New York offers its visitors and residents a great Tribal Casino industry, bricks-and-mortar sports betting (with online sports betting expected to begin in the fall of 2021), legal DFS competitions, horse racing betting (online and land-based), a state lottery, live poker and charitable gambling.

Sports & Gambling Type
Legal Land-Based
Legal Online
Sports Betting
Fantasy Sports (DFS)
(Yet to be determined)
Horse Racing
Charitable Gambling

New York Sports Betting Tax Rates

State gambling taxes in New York vary by region.

A state-wide tax of 8.97% applies on all winnings in New York State plus an additional 3.648% for residents of New York City and 0.897% for residents of Yonkers.

Large gambling wins over $600 in the state of New York may possibly attract an additional Federal Tax.

Contact your tax attorney to assess your potential Federal tax liability if you have a big win in New York.

Sports betting Age VS Gambling Age in New York

New York will launch sports betting in Casinos and age limits in the state’s casinos depend on if alcohol is served in the establishments (21-years-of-age), or not (18-years-of-age). All other forms of legal gaming apply an age limit of 18.

Gambling Type
Sports Betting
18 to 21 (Varies)
Horse Racing
Charitable Gambling

Betting on Sports in New York

For now, sports wagering is currently a land-based, bricks-and-mortar casino activity in the State of New York until online sports betting to rival NJ sports betting sites is expected to begin in the fall of 2021.

For the time being at least, residents of the State of New York can travel to New Jersey for online betting action, or enjoy quality land-based sportsbooks at;

  • Rivers Casino Sportsbook
  • FanDuel Sportsbook at Tioga Downs
  • Turning Stone Sportsbook
  • DraftKings Sportsbook at del Lago Resort & Casino
  • Resorts World Catskills
  • Point Place Sportsbook
  • The Sports Lounge at Seneca Buffalo Creek Casino
  • The Lounge with Caesars Sports at Yellow Brick Road Casino
  • Akwesasne Mohawk Casino Resort Sportsbook

New York Online Sports Betting Laws

Sports betting regulations are now made on a state-by-state basis, including New York. Fortunately, an existing New York sports betting bill established in 2013 already allowed for some limited form of sports betting, given the Federal court find in favor of states reclaiming the rights to run their own sports wagering industries.

The U.S. Supreme Court did precisely that with its landmark ruling against the PASPA Act in 2018 and the first New York sportsbooks were given the green light to launch in 2019 following the state authority issuing the appropriate land-based sports betting regulations.

Online sportsbooks are also coming to New York (expected to launch in time for the 2021/22 NFL season start in September 2021) due to a budget bill approved in 2021 and signed into law by Governor Andrew Cuomo.

The first step in the process calls for the New York Gaming Commission to request proposals (by July 2021 with a 30 day return timeline) and choose at least two platform providers from the respondents. Four online sports book licenses will be allowed.

Other online sportsbook licensing details provided to date include;

  • Sportsbook licensee must pay a one-off fee of $25 million.
  • Servers of online sportsbooks must be located in a bricks-and-mortar casino within New York State lines.
  • An annual fee of $5 million per year will be paid to casinos hosting servers.
  • Preference will be given to providers updating live in-play betting options with official league data.
  • Other details like tax rates, minimum sports betting age, etc. are yet to be advised, however, it has been made clear that free play and promotions cannot be deducted from sports betting revenue by providers to lower their tax burden to New York State.

We will advise further details of New York’s online sports betting laws as they come to hand.

Online Fantasy Sports in New York

As it is widely considered to be a contest of skill and by no means related to regular casino games of random chance, Fantasy Sports betting has long been exempted from US federal legislation.

Some of the most conservative states have disallowed fantasy sports, however, in 2016, the state of New York passed legislation (S8153) to formally legalize and regulate fantasy sports.

Daily fantasy sports (DFS) sites must be licensed to operate in New York and are subject to a number of consumer protection regulations. Requirements include;

  • All sites must be licensed,
  • All sites must comply to truth in advertising,
  • Sites may NOT OFFER contests based on college or high school sporting events or horse racing.
  • They must only accept customers over 18,
  • They must be subject to independent audits
  • They must keep players’ funds in a separate account from operator funds (in order to protect customers’ deposits).

Online Players have been able to play DFS online in New York for some years before the 2016 state bill and little changed for players. There are many DFS sites currently authorized to hold DFS contests in the state of New York.

In November 2018, a New York judge stated DFS competitions may actually be illegal in New York State. The case is under consideration and meanwhile, DFS competitions are still available to all New Yorkers and its visitors.

Esports Online Betting Laws

Given the unprecedented decision of the U.S. Federal Supreme Court in May 2018 to rule in favor of legalizing sports betting, New York could soon be among the first states to have legal eSports gambling as a part of the sports betting legalization package.

Sports betting regulations are now being legislated on a state-by-state basis (including New York), at different speeds and across various formats to create a cocktail of nationwide sports betting laws. For now, there are no legal venues at which to gamble on eSports in New York as the law is still under development.

However, given the legal situation is a fluid one, we anticipate that eSports betting will lead the way as a sports betting legislation ‘lubricant’ in New York in the very near future.

The eSports Betting Phenomenon

eSports has managed to transform video game play at its highest-played levels into a full-time professional sport in which the best players sign multi-million-dollar contracts to compete. eSports are not usually played on an individual level, and for now, eSports is mostly played by teams and in league and tournament formats.

In some ways, the electronic games are equivalent to sports types in some ways. For example, in eSports, the games Dota 2 and Overwatch are equivalent to, say, NFL and the NBA. eSports is the overarching theoretical concept, while the different electronic game types are equivalent to different sport types.

Betting on eSports gains exponentially in popularity every year. Most international sportsbooks now offer a range of betting markets across all major eSports tournaments and formats.

The gaming market will pass the $100 billion revenue mark globally in 2018, and as a result, eSports can be seen to be the highest-level competition in gaming today including all the best and most-loved professional players in the world taking part, all with millions of fanatical fans across the globe.

Watch for betting on eSports coming soon to your favorite New York sportsbook.

Horse Racing in New York

Horse Racing Betting is legal (both on course/track side) for all residents of the state of New York (over the age of 18).
There are some current restrictive laws when it comes to various betting types in New York, however, it is completely legal to spend the day watching the races and bet on horses in the Empire state.
NY residents can wager on horse races both Track side, Off Track Betting and online. All of the nation’s largest horse betting websites have a presence in the state of New York.

Trackside Betting

New York State is home to 9 live racing venues that accept wagers on horse races. Horse racing in the state is regulated by New York Racing Association and the Harness Horse Breeders of New York State and administered under the New York State Gaming Commission.

Off Track Betting (OTB) in New York

New York State is highly organized in the provision of OTB venues for its residents with 170 locations across the state.

Online Horse Racing in New York

Major horse racing online betting sites all accept customers over the age of 18 from New York and offer wagering on races in New York, elsewhere in the U.S. and around the world are all available.

Visit Our NY Online Casino gambling page for more information on the state’s online casino, poker and racing laws and legal venues