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What's legal
Nebraska voters approved casinos at licensed horse racetracks in 2020, and the Racetrack Gaming Act covers sports wagering as one of its games of chance. The first legal sports bets were taken on June 22, 2023, at WarHorse Casino in Lincoln. You must be 21 or older, and you bet in person at a window or kiosk in a designated sports wagering area.
The Nebraska Racing and Gaming Commission's 2025 annual report lists five licensed sports wagering properties: WarHorse Lincoln, WarHorse Omaha, Harrah's Columbus, Grand Island Casino Resort and Lake Mac Casino Resort, which opened in August 2025. Three platform providers run the books: Kambi, Caesars and IGT. Wagers on in-state college teams are barred. Sports betting brought in about $9.3 million in gross gaming revenue in 2025, up from about $4.7 million in 2024. Casinos pay a 20 percent tax on gross gaming revenue.
Crypto and offshore sites
The licensed racetrack sportsbooks take in-person payment, and we found no Nebraska rule that allows crypto for sports bets. If you hold crypto, you would sell it for dollars first, which can be a taxable event.
Because no online sportsbook is licensed, any app or site that takes bets from Nebraska residents is unlicensed. Offshore crypto sportsbooks are not licensed in Nebraska or in any other US state, so no state regulator stands behind your balance or your payout. A Nebraska Legislature research report notes that prediction-market apps are open to 18-year-olds on a phone anywhere in the state and include in-state college games that licensed books cannot offer.
What's changing
On August 21, 2026, the Secretary of State certified two petitions for the November 3 ballot: a constitutional amendment to authorize online sports wagering and a statutory initiative to regulate it. Tax Relief Nebraska backs the measures, which would let racetrack casinos offer online sports betting through licensed partners, and the Commission would adopt rules by June 1, 2027. If voters reject them, betting stays in person at the five licensed properties.
Separate bills to allow online betting carried into 2026 without becoming law. Check the Secretary of State's site for the final ballot wording.
Tax on winnings
Nebraska taxes gambling winnings as income. The Department of Revenue's top bracket for 2026 is 4.55 percent, on top of federal tax. Keep records of wins and losses and ask a tax professional about your own return.
Common questions
Can you bet on sports online in Nebraska?
No. Betting is limited to licensed racetrack casinos, in person. Voters will decide on online betting on November 3, 2026.
Is crypto sports betting legal in Nebraska?
The licensed sportsbooks take in-person payment, not crypto. Offshore crypto sportsbooks are unlicensed in Nebraska.
How old do you have to be to bet in Nebraska?
You must be 21 or older to take part in any game of chance at a licensed racetrack casino, including sports betting.