Gambling Laws in the United States: Legality, Regulators and What Chinese Citizens Should Know

Is gambling legal in the United States? It depends on the state and on the type of game. There is no single national gambling law: federal statutes draw a few lines, and each state decides what is allowed, who gets a licence and how old players must be. Walking into a Las Vegas casino is perfectly legal, while in Utah almost every form of gambling is banned.

For Chinese tourists, students and new migrants, three things matter most: whether your state allows the activity, whether you meet the minimum age (21 at most casinos), and how winnings are taxed — non-residents usually have 30% withheld from prize money. Also remember that China’s Criminal Law contains a specific offence aimed at organising PRC citizens to gamble abroad. This page covers regulation only and recommends no casino or platform.

Federal and state: the legal framework

Three federal pillars matter. The Wire Act of 1961 bars those in the betting business from using interstate or international wire communications to accept wagers, and has always been read to cover at least sports betting. The Unlawful Internet Gambling Enforcement Act of 2006 (UIGEA) does not itself define what is legal; it prohibits gambling businesses from accepting payments connected with internet gambling that is unlawful under state or federal law, and requires banks and payment firms to have blocking procedures (the Federal Reserve’s Regulation GG). Third, in Murphy v. NCAA (2018) the Supreme Court struck down the 1992 Professional and Amateur Sports Protection Act (PASPA), leaving the legality of sports betting entirely to the states.

There is also the Indian Gaming Regulatory Act of 1988 (IGRA): federally recognised tribes may run gaming on their lands, casino-style “Class III” gaming requires a tribal-state compact, and the National Indian Gaming Commission (NIGC) oversees the sector. Many of the large casinos in California, Florida or Oklahoma are tribal, not commercial.

Which forms of gambling are legal?

In short: in most states neither residents nor visitors can legally play casino games online. Even where it is allowed, you must use a platform licensed by that state and be physically inside the state when you bet. See our page on US online casino rules for more.

Regulators and licensing

There is no national gambling regulator; licences are issued by the states. Nevada is the classic model: the Nevada Gaming Control Board investigates, audits and enforces, while the Nevada Gaming Commission grants licences and adopts regulations. In New Jersey the Division of Gaming Enforcement (DGE) regulates and publishes a list of licensed internet gaming sites, stating that any site not on the list is not approved to offer internet gaming in the state. Tribal casinos are regulated by each tribe’s gaming commission, the NIGC and any state agency named in the compact.

For where the land-based casinos are and how entry works, read our US casinos guide; if you are only visiting Las Vegas as a tourist, see also US landmarks.

Minimum age and ID checks

Nevada law (NRS 463.350) bars anyone under 21 from playing any gambling game, slot machine or sports pool and from loitering in gaming areas; a violation is a misdemeanour, and staff who allow it are also liable. Casinos in other major states such as New Jersey and Pennsylvania also use 21. Some tribal casinos, lotteries or horse-race betting in certain states may admit 18-year-olds, but always check the law of the state you are in. Carry your passport: casinos may check ID at entry and when paying out.

Are winnings taxed? Residents vs Chinese visitors

Gambling winnings are taxable income in the US. For US tax residents, casinos and platforms issue Form W-2G above a threshold; according to the IRS, the threshold is inflation-indexed from 2026 and is $2,000 for 2026, and regular gambling withholding is 24%. Under the 2025 One Big Beautiful Bill Act (Public Law 119-21), from tax years beginning in 2026 gambling losses are deductible only at 90% and only up to gambling gains (as of October 2026 the implementing rules are still IRS proposed regulations; on 16 September 2026 the House Ways and Means Committee advanced language restoring the full 100% deduction, but it is not law, so watch for updates).

Non-resident aliens (most Chinese visitors on tourist visas) are treated differently: winnings generally do not go on a W-2G but are subject to 30% withholding and reported on Form 1042-S. However, per the IRS, a non-resident’s winnings from blackjack, baccarat, craps, roulette and the big-6 wheel are not subject to withholding or reporting; slots, poker tournaments and sports betting generally do face 30%. The US–China tax treaty is generally understood not to exempt such winnings; confirm with the IRS treaty tables or a tax adviser.

1. Check your statusUS tax resident or non-resident alien
2. Check the gameBlackjack, baccarat, roulette etc. are exempt from withholding for non-residents
3. Casino withholdingResidents 24% (above threshold); non-residents usually 30%
4. Keep the formsW-2G or 1042-S, plus your own records
5. Annual filingResidents file Form 1040; non-residents Form 1040-NR where required

Advertising rules

There is no single federal gambling-advertising law; advertising is regulated by state regulators, many of which require a helpline message and ban targeting minors. At industry level, the American Gaming Association’s Responsible Marketing Code for Sports Wagering says ads should run only where at least 73.6% of the audience is reasonably expected to be 21 or older, must not use “risk free” language, and should not be placed on college campuses or in college-owned media. It is self-regulation rather than law, but major operators have pledged to follow it.

A reminder about Chinese law

If you are planning a longer move, our Leaving China section covers forex, passports and other steps, and the United States country guide has visa, work and other chapters.

Responsible gambling and help

The National Problem Gambling Helpline run by the National Council on Problem Gambling (NCPG) offers call, text and chat 24/7, free and confidential, with interpretation in more than 240 languages (including Chinese). Call 1-800-MY-RESET (1-800-697-3738) or text 1-800-MY-RESET; the 1-800-GAMBLER number seen in many state ads is another route to help. In an emergency call 911 or 988. Gambling is for adults only (18+, 21+ at most venues); play within your means.

FAQ

Is gambling legal in the United States?

Yes, where the state allows it and at licensed venues. Casinos in Las Vegas and Atlantic City operate legally, but online casinos are legal in only a few states, and unlicensed offshore sites are not legal in the US.

Do Chinese visitors pay tax on casino winnings?

Usually. Non-residents generally have 30% withheld on slots, sports betting and similar winnings; blackjack, baccarat, craps, roulette and big-6 wheel winnings are exempt from withholding and reporting for non-residents.

What is the gambling age in the US?

21 at most commercial casinos, and Nevada law expressly bars under-21s from gambling; a few venues in some states may allow 18, so check local law.

Are the rules similar elsewhere?

They differ widely: compare gambling laws in Canada, the United Kingdom and Australia; sports fans may also like our US sports guide.

Sources

1. American Gaming Association – State of the States 2026 (May 2026) (accessed October 2026)
2. AGA – Commercial Gaming Revenue Hits $78.7 Billion in 2025 (26 Feb 2026) (accessed October 2026)
3. National Indian Gaming Commission – FY2025 Gross Gaming Revenue (July 2026) (accessed October 2026)
4. U.S. Supreme Court – Docket No. 16-476, Murphy v. NCAA (decided 14 May 2018) (accessed October 2026)
5. Congressional Research Service – Internet Gambling: An Abridged Overview of Federal Criminal Law (accessed October 2026)
6. Federal Reserve – Regulation GG: Prohibition on Funding of Unlawful Internet Gambling (UIGEA) (accessed October 2026)
7. Nevada Gaming Control Board (accessed October 2026)
8. NRS 463.350 – Persons under 21 (Nevada Revised Statutes) (accessed October 2026)
9. New Jersey Division of Gaming Enforcement – Internet Gaming Information (accessed October 2026)
10. IRS – Instructions for Forms W-2G and 5754 (Rev. January 2026) (accessed October 2026)
11. IRS – Internal Revenue Bulletin 2026-19 (proposed §1.165-10, wagering losses) (accessed October 2026)
12. AGA – Responsible Marketing Code for Sports Wagering (accessed October 2026)
13. NCPG – National Problem Gambling Helpline (accessed October 2026)
14. NCPG – License agreement for 1-800-GAMBLER (9 June 2022) (accessed October 2026)
15. iGaming Business – Maine online casino bill becomes law (12 Jan 2026, media) (accessed October 2026)
16. iGaming Future – 2026 legislative wrap (17 Jun 2026, media) (accessed October 2026)
17. 中国人大网 – 中华人民共和国刑法修正案（十一） (accessed October 2026)
18. SBC Americas (media) – Ways and Means backs reversing gambling loss deduction change (17 Sep 2026) (accessed October 2026)