Written by:

Ben Fiore

Ben Fiore

Ben Fiore has been writing about and researching the expansion of legal sports betting since 2022 and has become an expert in the field. Whether following the legal process of sports betting in a specific state, tracking a state’s venue, or reviewing the top online sportsbooks, Ben has seen it all. Ben graduated from Florida State University with a degree in Editing, Writing, and Media, and can be found betting on his Noles during any free time.

Ben Fiore

Nebraska · Updated June 2026

Nebraska Sports Betting: Legal Sportsbooks, Laws & Where to Bet

Sports betting is legal in Nebraska, but it is one of the most restricted markets in the country. You can place a legal wager only in person at a licensed racetrack casino, and there is still no legal online or mobile sports betting in the state. According to the Nebraska Racing and Gaming Commission, the state’s licensed casinos took in about 9.3 million dollars in sports betting revenue in 2025, a small fraction of what a full online market would produce.

That limited picture may be about to change. A pair of citizen petitions backed by the state’s casinos and the national Sports Betting Alliance is working to put online sports betting in front of Nebraska voters on the Nov. 3, 2026, ballot. This guide covers where betting is legal, the offshore sites that accept Nebraska players and the real risks, every land-based sportsbook, the full history and the laws, official revenue and tax figures, college betting restrictions, the 2026 vote, and the other ways Nebraskans bet. For the national picture, see our main legal sports betting hub.

Last updated June 2026
YesLegal in person at racino sportsbooks
NoStatewide online or mobile betting
5Retail sportsbooks (a 6th in development)
20%Tax on gross gaming revenue
✓
Is sports betting legal in Nebraska?
Yes — in person only
Retail sports betting is legal at licensed racetrack casinos, regulated by the Nebraska Racing and Gaming Commission, and the minimum age is 21. There is no legal online or mobile sports betting yet, though a 2026 ballot measure could change that. Offshore sites accept Nebraska players but are unregulated and offer no state recourse.

Is Sports Betting Legal in Nebraska?

Snapshot
  • ✓ Yes, in person Retail sports betting is legal and operating at licensed racetrack casinos (racinos); the first legal bet was June 22, 2023, at WarHorse Casino in Lincoln.
  • ✗ No online Statewide online and mobile sports betting is not legal; every bet must be placed on site at a sportsbook window or kiosk.
  • ⛪ Five books Five retail sportsbooks operate, with a sixth in development.
  • âš  21 and in state The minimum age is 21, and the Nebraska Racing and Gaming Commission regulates all licensed sports wagering.
  • âš– 2026 vote Two citizen petitions aim to put online sports betting on the Nov. 3, 2026 ballot.

Yes, in person. Retail sports betting is legal and operating at licensed racetrack casinos, commonly called racinos. The first legal wager in the state was placed on June 22, 2023, at WarHorse Casino in Lincoln. Statewide online and mobile sports betting, however, is not legal in Nebraska. No app or website is licensed by the state to take sports wagers, and current law requires every bet to be placed on site at a sportsbook window or kiosk. The minimum legal age to bet on sports is 21, and the Nebraska Racing and Gaming Commission regulates all licensed sports wagering. For a full state-by-state breakdown, see our guide to states with legal sports betting.

Nebraska Sports Betting Quick Facts

SubjectDetail
Retail sports bettingLegal and operating
Online and mobile sports bettingNot legal
First legal wagerJune 22, 2023, at WarHorse Casino Lincoln
Legal betting age21
RegulatorNebraska Racing and Gaming Commission
Retail sportsbooks operatingFive, with a sixth in development
How to place a betIn person at a sportsbook window, kiosk, or teller inside a licensed racino
Tax rate on operators20 percent of gross gaming revenue
2025 sports betting revenue (statewide)About 9.3 million dollars
In state college bettingProhibited
2026 ballot measureA possible vote on Nov. 3, 2026, to legalize online betting
Governing lawNebraska Racetrack Gaming Act and Nebraska Constitution Article III-24
Nebraska sports betting quick facts, 2026

Nebraska runs a regulated, in person only sports betting market. The Nebraska Racing and Gaming Commission licenses the operators, approves the rules, audits the revenue, and runs the statewide self exclusion program. Every legal sportsbook in the state sits inside a licensed racetrack casino, and every wager must be placed on site. One fact sets Nebraska apart from most of its neighbors: there are no legal online sportsbooks in Nebraska. National operators such as DraftKings and FanDuel are not licensed to take sports bets in the state, even though both already run daily fantasy contests here. Any website that takes a Nebraska sports wager today is doing so from offshore, without a Nebraska license and without state oversight.

Are There Any Legal Online Sportsbooks in Nebraska?

No, and this is the single most important thing to understand about betting in the state. As of 2026, the number of state licensed online sportsbooks in Nebraska is zero, and that is by design, not oversight. The Nebraska Racetrack Gaming Act authorizes sports wagering only in person at a licensed racetrack enclosure, and the commission has never written online rules. Allowing online play would require a change to the Nebraska Constitution, which under Article III-24 reserves the power to authorize new forms of gambling to the voters. That is exactly what the 2026 ballot effort is trying to do. The familiar national apps cannot legally take a sports wager from anyone inside Nebraska. DraftKings, FanDuel, BetMGM, Caesars, Fanatics, and bet365 are all absent from the legal market, even though several of them run daily fantasy contests here.

It helps to keep four separate categories straight, because they are easy to confuse:

  • Legal and regulated: the five retail sportsbooks inside Nebraska casinos, in person only.
  • Offshore: websites that accept Nebraska players from outside the country, not legal, not regulated, with no state recourse.
  • Daily fantasy sports: apps such as PrizePicks and Underdog that operate in a gray area and are not licensed as sportsbooks.
  • Prediction markets: event contract platforms such as Kalshi that are regulated federally rather than by the state.

What Legal Online Betting Would Look Like

If voters approve the 2026 measures, online betting would not be a free for all. The petition framework ties online sportsbooks to the state’s existing casinos, requires the wagering servers to be physically located in Nebraska, and limits each casino to a set number of online platforms, sometimes called skins. The Nebraska Racing and Gaming Commission would write the rules and license the apps, and the proposed tax rate on online wagering is 20 percent, the same rate retail books pay. In practice, the national brands would most likely enter by partnering with a Nebraska casino license rather than operating on their own. None of these are legal for online sports betting in Nebraska right now.

OperatorCurrent Nebraska presenceKnown for
FanDuelDaily fantasy sports onlyThe largest U.S. online sportsbook by market share; has publicly backed the Nebraska effort
DraftKingsDaily fantasy sports onlyA market leader usually among the first to launch in new states
BetMGMNone for sports bettingThe MGM Resorts book, named in petition language as a likely platform
Caesars SportsbookRetail at Harrah’s ColumbusAlready licensed for retail in the state through Caesars Entertainment
Fanatics SportsbookNone for sports bettingA fast growing book tied to the Fanatics retail brand
bet365None for sports bettingA global operator expanding across U.S. online markets
Operators positioned to enter Nebraska if online betting is legalized

Offshore Sportsbooks That Accept Nebraska Players

Use With Caution

Because Nebraska has no legal online sportsbooks, a lot of residents who want to bet from a phone end up on offshore sites. These sites do accept Nebraska players, and some have operated for decades, but it is important to be clear about what they are, how they work, and what you give up by using them. An offshore sportsbook is a betting website run by a company based outside the United States, usually in places such as Curacao, Panama, Costa Rica, or Antigua, where it holds a local gaming license. That foreign license is what these sites mean when their marketing calls them legal. It is not a Nebraska or U.S. license. They reach U.S. players over the internet as mobile sports betting sites, take deposits mostly in cryptocurrency, and operate in a long running legal gray area. Federal laws such as the Wire Act and the Unlawful Internet Gambling Enforcement Act target the operators and the banks that move money for them, not usually the individual bettor, which is why these books lean so heavily on crypto and why ordinary card deposits are often declined.

!

Offshore sportsbooks are not legal or regulated in Nebraska. No offshore book holds a Nebraska license, and the state provides no consumer protection, dispute resolution, or oversight for them. When you bet at a regulated Nebraska casino, the commission audits the games, enforces payout rules, requires identity and anti money laundering checks, and runs a self exclusion program. None of that applies offshore. You are trusting a foreign company, and your only real protection is that company’s reputation and its incentive to keep paying so customers keep coming back.

The Risks of Using Offshore Sportsbooks

  • No state oversight or recourse. The Nebraska Racing and Gaming Commission does not license or monitor these sites. If a book refuses to pay, voids winning bets, freezes your balance, or simply disappears, there is no regulator to complain to and no realistic way to recover your money through Nebraska or U.S. courts.
  • Funds are not protected. Your balance is not segregated or guaranteed the way a regulated operator’s player funds are. If the site has banking trouble or shuts down, that money can be gone.
  • Slow, capped, or denied withdrawals. Payout problems are the most common complaint about offshore books. Limits can be low, reviews can drag on, and large or frequent winners sometimes find their accounts limited or closed.
  • Crypto and banking friction. Because card deposits are often blocked, you may be pushed into buying and using cryptocurrency, which adds fees, price volatility, and complexity, and crypto transactions are effectively irreversible if something goes wrong.
  • Terms set entirely by the operator. Bonus rollover requirements, maximum bets, rule changes, and account closures are all at the book’s sole discretion, and the fine print can be aggressive.
  • Weak responsible gambling safeguards. Offshore books are not bound by Nebraska’s self exclusion program or its responsible gambling rules. Enrolling in Nebraska self exclusion does nothing to block an offshore account.
  • Tax and reporting fall on you. Offshore books do not issue tax forms or report winnings to the IRS, but your winnings are still taxable, which leaves all of the record keeping and the liability in your hands.

If a state regulated option exists for the type of bet you want, it is the safer choice. The short reviews below are provided for information only and are not an endorsement.

Offshore Books That Accept Nebraska Players

Unregulated
Most Used Offshore · since 2011

Bovada — Broad Markets, Crypto Support

Bovada launched in 2011 and is the United States facing sister brand of Bodog. It is one of the most widely used offshore books in the country and accepts Nebraska players, since Nebraska is not on Bovada’s list of blocked states. Bovada is known for a simple interface, broad markets that include props, live betting, and entertainment and political odds, and strong cryptocurrency support. It is not licensed or regulated in Nebraska, and Bovada sets its own minimum age at 18, which is below the state’s legal sports betting age of 21.

  • NE Regulated in NENo
  • SI Founded2011
  • LI Based/licensedCuracao / Costa Rica
  • BK BankingCrypto-forward

Read our full Bovada review →

Early Lines Offshore · since 2004

BetOnline — Live Streaming, Wide Coverage

BetOnline has operated since 2004 and is licensed in Panama. It accepts Nebraska players and is known for posting early lines, offering live streaming, and covering a wide range of sports including out of state college events, mixed martial arts, and esports. It supports both cryptocurrency and card deposits. Like all offshore books, it operates outside Nebraska’s regulated market, and the state offers no oversight or recourse.

  • NE Regulated in NENo
  • SI Founded2004
  • LI LicensePanama
  • BK BankingCrypto, cards

Read our full BetOnline review →

Mobile-First Offshore · since 2014

MyBookie — Same-Game Parlays, Fast Crypto

MyBookie launched in 2014 and is licensed in Curacao. It accepts Nebraska players and is built around a mobile first design, with same game parlays, a range of props, and fast crypto payouts. It runs frequent promotions, though offshore bonus terms can carry high rollover requirements. MyBookie is not licensed or regulated in Nebraska.

  • NE Regulated in NENo
  • SI Founded2014
  • LI LicenseCuracao
  • FO Known forSGPs, promotions

Read our full MyBookie review →

Big Bonuses Offshore · since 1994

BetUS — Large Sign-Up Offers, Content

BetUS is one of the oldest offshore books still serving the U.S., operating since 1994 from a base in Costa Rica under a Curacao license. It accepts Nebraska players and is best known for some of the largest sign up bonuses in the industry, plus educational content such as its Locker Room blog and BetUS TV and contests like NFL survivor pools. It covers the major leagues, out of state college sports, esports, and props, and it emphasizes crypto banking. Its bonuses carry rollover requirements, and like all offshore books it is unlicensed and unregulated in Nebraska.

  • NE Regulated in NENo
  • SI Founded1994
  • LI Based/licensedCosta Rica / Curacao
  • FO Known forBonuses, content

Read our full BetUS review →

BetOnline Sister Offshore · since 2003

SportsBetting.ag — Broad Coverage, Early College Lines

SportsBetting.ag is a sister site to BetOnline, run by the same group and licensed in Panama, operating since 2003. It accepts Nebraska players and is known for very broad market coverage, early college lines, a large menu of banking options including many cryptocurrencies, and a combined sportsbook, casino, and poker platform. Because it shares a backend with BetOnline, the experience is similar. It is not licensed or regulated in Nebraska.

  • NE Regulated in NENo
  • SI Founded2003
  • LI LicensePanama
  • RE RelationshipBetOnline sister
MyBookie Sister Offshore · since 2013

Xbet — Lower Rollover, Esports Coverage

Xbet launched in 2013 and is a sister site to MyBookie, run by the same ownership group from a Costa Rica base under a Curacao license. It accepts Nebraska players and is known for lower rollover bonuses, fast cryptocurrency payouts, a clean live betting section, and strong esports coverage. Its account limits and payout handling mirror MyBookie. It is not licensed or regulated in Nebraska.

  • NE Regulated in NENo
  • SI Founded2013
  • LI Based/licensedCosta Rica / Curacao
  • RE RelationshipMyBookie sister
Oldest Brand Offshore · ex-Intertops

Everygame — Bitcoin Pioneer, Long Payout Record

Everygame is the rebranded version of Intertops, which took what is widely described as the first ever online sports wager in 1996, making it the oldest brand in this group. It rebranded to Everygame in 2021 and operates offshore, licensed in Antigua and Barbuda. It accepts Nebraska players and is known as a Bitcoin betting pioneer with early odds, a shared sportsbook, casino, and poker wallet, and a long record of paying out, though its bonuses and market depth are smaller than some rivals. It is not licensed or regulated in Nebraska.

  • NE Regulated in NENo
  • SI Founded1996 (Intertops)
  • LI LicenseAntigua and Barbuda
  • FO Known forPayout record
SiteFoundedOffshore base or licenseAccepts NebraskaRegulated in Nebraska
Bovada2011Offshore, commonly tied to Curacao and Costa RicaYesNo
BetUS1994Costa Rica based, Curacao licenseYesNo
BetOnline2004PanamaYesNo
SportsBetting.ag2003PanamaYesNo
MyBookie2014CuracaoYesNo
Xbet2013Costa Rica based, Curacao licenseYesNo
Everygame1996, as IntertopsOffshore, Antigua and BarbudaYesNo
Offshore sportsbook comparison — none regulated in Nebraska

Land-Based Sportsbooks in Nebraska

In Person

Land based sportsbooks are the only legal way to bet on sports in Nebraska. Each one sits inside a licensed racetrack casino, and all of them are in the eastern two thirds of the state. To bet, you must be physically present, be at least 21, and place your wager at a sportsbook window, teller, or self service kiosk. State revenue reports confirm that five casinos now run sportsbooks, one more than most guides still list.

WarHorse Casino Lincoln

WarHorse Lincoln, at Lincoln Race Course on the city’s south side, is the birthplace of legal sports betting in Nebraska. It took the state’s first legal wager on June 22, 2023, operating first from a temporary space and then opening its permanent facility in November 2024. It is run by WarHorse Gaming, which is tied to the Winnebago Tribe of Nebraska. In 2025 it led the state in sports betting revenue, taking in about 3.76 million dollars, and it has been expanding with new gaming positions, a steakhouse, and a sports bar. For Lincoln area bettors, it is the closest legal option.

WarHorse Casino Omaha

WarHorse Omaha, at Horsemen’s Park, opened in August 2024 and added a major expansion in April 2025 that brought its floor to roughly 1,200 slot machines, the largest in the state. It is the top revenue generating casino in Nebraska overall, and it was second in sports betting revenue in 2025 at about 3.61 million dollars. It is the natural choice for bettors in Omaha, the state’s largest city. Iowa and its full mobile betting market sit a short drive across the river, which is one reason many Omaha bettors still leave the state.

Elite Sportsbook at Grand Island Casino Resort

Grand Island Casino Resort, at Fonner Park, opened in April 2025 and is the most complete destination property in the state, with a 162 room hotel, a spa, a rooftop restaurant, and around 750 slot machines. Its sportsbook runs under the Elite Sportsbook brand from Elite Casino Resorts, and it took in about 1.18 million dollars in sports betting revenue in 2025. For central Nebraska bettors, Grand Island is the most resort like place to make a legal wager.

Caesars Sportsbook at Harrah’s Columbus

Harrah’s Columbus, at Columbus Exposition and Racing, brought the first nationally recognized sportsbook brand to Nebraska. The casino opened in 2023 in partnership with Caesars Entertainment, and its sportsbook runs under the Caesars Sportsbook name. It is a compact property with table games and a retail book, and it is part of the Caesars Rewards network, which is redeemable at Caesars properties nationwide. It took in about 662,000 dollars in sports betting revenue in 2025 and is the best option for the Columbus area.

Lake Mac Casino Resort

Lake Mac Casino Resort in Ogallala is Nebraska’s newest racino, operated by Elite Casino Resorts at the state’s only dedicated Quarter Horse track. It opened in August 2025 and reports sports betting revenue to the state, which makes it the fifth operating sportsbook in Nebraska even though many guides have not caught up. It is the smallest of the five, taking in about 56,000 dollars in sports betting revenue during its partial first year. For far western Nebraska, it is by far the closest legal book.

Coming Soon: WarHorse South Sioux City

WarHorse Gaming is building a third racetrack and casino in South Sioux City, at Atokad Park, a project expected to open in late 2026. When it does, it will add a sixth retail sportsbook to the Nebraska map and serve the northeast corner of the state near Sioux City, Iowa. With five operating books and almost no promotional offers anywhere, the best choice comes down to location and the property itself rather than betting perks: Grand Island is the best overall property, WarHorse Lincoln and Omaha carry the highest handle, and Lake Mac is the only option for far western Nebraska.

SportsbookCasino and trackCityOperatorOpened2025 sports betting revenue
WarHorse SportsbookWarHorse Casino, Lincoln Race CourseLincolnWarHorse GamingJune 2023About 3.76 million dollars
WarHorse SportsbookWarHorse Casino, Horsemen’s ParkOmahaWarHorse GamingAugust 2024About 3.61 million dollars
Elite SportsbookGrand Island Casino Resort, Fonner ParkGrand IslandElite Casino ResortsApril 2025About 1.18 million dollars
Caesars SportsbookHarrah’s, Columbus Exposition and RacingColumbusCaesars Entertainment2023About 662,000 dollars
Lake Mac SportsbookLake Mac Casino ResortOgallalaElite Casino ResortsAugust 2025About 56,000 dollars (partial year)
WarHorse Sportsbook (in development)WarHorse Casino, Atokad ParkSouth Sioux CityWarHorse GamingExpected late 2026Not yet open
All land-based sportsbooks in Nebraska

Will Nebraska Legalize Online Betting? The 2026 Ballot

The Big Question

The biggest story in Nebraska betting right now is the 2026 ballot push. After repeated legislative failures, supporters moved the fight to the voters, and in February 2026 the state cleared two petitions for signature gathering. The campaign relies on a pair of related measures, and both would need to succeed for full legalization.

  • A constitutional amendment that would authorize online sports betting. It requires signatures from about 10 percent of registered voters, roughly 125,000 to 126,000 people.
  • A statutory initiative that would create the licensing, tax, and oversight framework. It requires signatures from about 7 percent of registered voters, roughly 88,000 people.

Both measures also have to meet a distribution rule, gathering signatures from at least 5 percent of registered voters in 38 of Nebraska’s 93 counties. The signature deadline is July 3, 2026. If the measures qualify and voters approve them on Nov. 3, 2026, regulators would still need to write rules and license operators. Industry observers expect any launch would come in late 2026 or 2027 at the earliest. The petition framework calls for platforms tied to the state’s casinos, with servers located in Nebraska and a limit on the number of platforms per casino. WarHorse Casinos and the national Sports Betting Alliance are among the backers, and FanDuel has publicly supported the effort. Opponents, including some lawmakers and problem gambling advocates, argue the social costs outweigh the revenue.

How Sports Betting Became Legal in Nebraska

History

Sports betting became legal in Nebraska through a two step process across 2020 and 2021, but the roots go back nearly a century, and it took more than two years after legalization for the first sportsbook to open. Nebraska has long treated gambling cautiously. Article III-24 of the state Constitution bars the Legislature from authorizing most games of chance, which means nearly every expansion of gambling has required a constitutional amendment approved by voters. Over the decades, voters carved out specific exceptions: pari-mutuel horse racing in 1934, charitable bingo in 1958, lotteries and raffles in 1967, and simulcast horse racing in 1988. Casino gaming, and with it sports betting, was the next exception.

In November 2020, Nebraska voters approved a set of initiatives that authorized games of chance at the state’s licensed horse racetracks. The measures created the Nebraska Racetrack Gaming Act and the Nebraska Racing and Gaming Commission. At the time it was unclear whether the vote would lead to sports betting, because the measures spoke only of games of chance. Lawmakers answered that question the next year. The Legislature passed Legislative Bill 561, and Gov. Pete Ricketts signed it into law on May 25, 2021, formally authorizing sports wagering at licensed racetrack casinos and putting the Nebraska Racing and Gaming Commission in charge. An important detail shaped the entire market that followed: the bill originally included provisions for online sportsbooks, but lawmakers stripped them out to gather the votes needed to pass, which is why Nebraska launched as a retail only state.

In October 2022, the Nebraska Racing and Gaming Commission approved the additional regulations needed to govern sports wagering. On June 22, 2023, WarHorse Casino in Lincoln accepted Nebraska’s first legal sports wager, making Nebraska the 36th state to begin sports betting. Harrah’s Columbus also opened in 2023, and more retail books followed as additional casinos came online. WarHorse Omaha opened in August 2024, Grand Island Casino Resort opened in April 2025, and Lake Mac in Ogallala opened in August 2025, bringing the state to five operating sportsbooks. During the same stretch, repeated efforts to add online betting failed in the Legislature, setting up the 2026 ballot push.

Timeline of Nebraska Sports Betting Legality

  • 1934: Voters legalize pari-mutuel horse racing.
  • 1958: Charitable bingo is authorized.
  • 1967: Lotteries and raffles are authorized.
  • 1988: Simulcast horse racing is authorized.
  • 1993: The Nebraska Lottery is created.
  • 2020: An effort to classify sports betting as a game of skill is postponed.
  • November 2020: Voters approve casino gambling at the state’s racetracks.
  • 2021: The Legislature passes LB 561, with online provisions removed.
  • May 25, 2021: Gov. Pete Ricketts signs LB 561 into law.
  • October 2022: Regulators approve sports wagering rules.
  • June 22, 2023: WarHorse Lincoln takes the state’s first legal bet.
  • 2024: A special session and constitutional amendment effort to add online betting fails.
  • August 2024: WarHorse Omaha opens.
  • April 2025: Grand Island Casino Resort opens.
  • August 2025: Lake Mac Casino Resort opens, becoming the fifth sportsbook.
  • February 2026: Two petitions to legalize online betting are cleared for signatures.
  • July 3, 2026: Deadline to submit petition signatures for the November ballot.
  • Nov. 3, 2026: Possible statewide vote on legalizing online sports betting.

Efforts to Legalize and Expand

Nebraska’s sports betting story is full of bills that did not make it. Lawmakers began seriously discussing sports betting in early 2020, when Sen. Justin Wayne introduced Legislative Bill 990, the Games of Skill Act, which would have classified sports betting, daily fantasy sports, and certain poker as games of skill to sidestep the constitutional ban; it was indefinitely postponed in August 2020 but served as the starting point. In January 2023, Sen. Eliot Bostar introduced Legislative Bill 168, which would have allowed wagers on Nebraska college teams wherever they play; it did not pass. In January 2025, Sen. Tom Brandt introduced Legislative Bill 63 to repeal the in-state college ban on the Cornhuskers, Creighton Bluejays and Omaha Mavericks; it did not become law. Two measures carried into 2026: Legislative Bill 421, from Sen. Stanley Clouse, would set up an online framework taxed at 20 percent, and Legislative Resolution 20CA, from Sen. Eliot Bostar, is a constitutional resolution to place the online question before voters, which advanced out of committee on a 6 to 2 vote in 2025. Backers have projected around 32 million dollars in annual tax revenue at maturity.

DateDevelopment
April 2024A coalition of online sportsbooks, including FanDuel and DraftKings, declined to fund a 2024 ballot petition
July 2024A special session began with a proposal to amend the betting law to allow online wagering
Aug. 14, 2024A constitutional amendment was introduced, needing 80 percent of lawmakers to reach the 2024 ballot or 60 percent for 2026
Aug. 16, 2024Thirteen state senators signed a statement opposing any online expansion
Aug. 21, 2024The special session ended without acting on online betting
2025LR 20CA advanced to the floor; LB 63 to repeal the college ban was introduced but did not pass
February 2026Two citizen petitions were cleared for signature gathering
Recent Nebraska online-betting developments

Nebraska Sports Betting Laws and Regulator

The Statutes

Sports betting in Nebraska is governed by the Nebraska Racetrack Gaming Act and the rules adopted by the Nebraska Racing and Gaming Commission under Title 296, Chapter 13. The law sets the basic structure: a licensed operator may conduct sports wagering, and every wager must be placed in person or at a kiosk inside the designated sports wagering area of a licensed racetrack enclosure. Operators pay steep license fees, including a 5 million dollar operator license fee with a minimum 20 year term, and they must run a state self exclusion program.

ResourceWhat it coversLink
Nebraska Racing and Gaming CommissionThe state regulator for all licensed gaming and sports bettingnrgc.nebraska.gov
NRGC sports betting pageThe official sports wagering page and approved events catalognrgc.nebraska.gov/gaming/sports-betting
NRGC statutes and rulesThe statutes and Title 296 rules that govern gamingnrgc.nebraska.gov statutes and rules
NRGC reportsMonthly gaming tax and revenue reports by casinonrgc.nebraska.gov/gaming/reports
Nebraska Racetrack Gaming ActThe statute, including the in state college exclusionSection 9-1103
Nebraska Constitution Article III-24The gambling clause that requires voter approval to expand gamingArticle III-24
LB 561 (2021)The bill that authorized retail sports bettingLB 561 bill text
NRGC responsible gamingSelf exclusion and problem gambling resourcesnrgc.nebraska.gov/responsible-gaming
Official Nebraska government resources

How Wagers Must Be Placed and Funded

State rules let licensed sportsbooks accept wagers in three ways: at staffed teller windows, at self service betting kiosks, and through other means the commission approves. There is no legal mobile option, so even live betting happens in person. Nebraska law bars operators from accepting credit cards for wagering. Commission rules allow betting accounts and wagers to be funded with cash, vouchers and cash equivalents, debit cards, casino chips, funds held in a player’s casino account, and approved bonus or promotional credits. This is one reason the experience feels closer to old fashioned retail betting than to the app based markets in nearby states.

Rules, Restrictions and Penalties

The Rules

Nebraska’s rules are narrower than those in most states. The most important restrictions are the in person requirement, the legal age, the college betting ban, and the limits on which events are allowed.

College Betting Rules

This is the rule that surprises most Nebraska fans. The state bans all wagering on in state college teams. That includes the Nebraska Cornhuskers, the Creighton Bluejays, and the Omaha Mavericks, and it applies to game bets, player props, and live in game wagers alike. The University of Nebraska’s own guidance confirms that residents who want to bet on in state teams have to travel to a neighboring state to do it. You can bet on out of state college sports without issue.

Bet typeAllowed in Nebraska
Game bet on an in state college teamNo
Player prop on an in state college athleteNo
Live in game bet on an in state college teamNo
Bet on out of state college teamsYes
Bet on professional sportsYes
Prop on a pro or international athlete under 18No
High school or youth sportsNo
Minor league sportsNo
Fantasy contests and pari-mutuel wagersNot part of sports wagering
What you can and cannot bet on in Nebraska

Legal Gambling Age by Activity

ActivityMinimum age
Sports betting and casino gaming21
Lottery and keno19
Daily fantasy sports19
Horse racing and bingo18
Minimum age by gambling activity

Gambling Laws and Penalties

Outside the licensed system, Nebraska treats gambling strictly. State law defines illegal gambling as betting something of value on the outcome of a future event determined by an element of chance, and it sets penalties for both operators and players. The criminal statutes are found in Nebraska Revised Statutes sections 28-1101 through 28-1104.

ConductPenalty
Bookmaking taking less than 1,500 dollars in bets in a dayClass III misdemeanor
Promoting gambling involving 1,500 dollars or more in a day (first offense)Class I misdemeanor
Promoting gambling involving 1,500 dollars or more (second offense)Class IV felony
Promoting gambling involving 1,500 dollars or more (further offenses)Class III felony
Betting 500 dollars or more with others in a dayClass III misdemeanor
Betting less than 500 dollars in a day as a playerClass IV misdemeanor
Nebraska illegal-gambling penalties

You can read the criminal gambling statutes on the Nebraska Legislature site, including section 28-1103.

Sports, Bet Types, Teams and Live Betting

What to Bet

At a Nebraska retail sportsbook you can bet on a wide range of events, subject to the state’s restrictions. Under the Racetrack Gaming Act, licensed books may accept wagers on professional sports such as the NFL, NBA, MLB, NHL and major soccer; college sports, but only when no in state Nebraska team is involved; international sporting events; professional motor races; esports; simulated games; professional sports drafts; individual sports awards; and other events the commission approves.

The bet types you will find are the same ones used across the industry: moneyline (a straight bet on who wins), point spread (a bet on the margin of victory), totals (over or under the combined score), parlays (multiple selections on one ticket for a larger payout), props (specific outcomes within a game), in play or live bets (placed while a game is underway), and futures (long term bets such as a league champion).

Live and In-Game Betting

Live, in game betting is available at Nebraska retail sportsbooks for permitted events, letting you wager on games already in progress. The key limit ties back to the college rule: in game wagers on any college event involving an in state team are specifically excluded. Because there is no legal mobile betting, live wagering still happens in person, which makes it slower and less convenient than the in app live betting offered in neighboring states.

Most Popular Teams to Bet On

Nebraska has no major professional franchises, so college sports dominate, led by the University of Nebraska. The catch is that the state’s college betting ban puts the most popular local teams off the board at Nebraska sportsbooks. Bettors who want action on those teams legally have to wager in a neighboring state.

TeamLevel and conference
Nebraska CornhuskersNCAA Division I, Big Ten
Creighton BluejaysNCAA Division I, Big East
Omaha MavericksNCAA Division I, Summit League
Nebraska-Kearney LopersNCAA Division II
Wayne State WildcatsNCAA Division II
Chadron State EaglesNCAA Division II
Nebraska college teams (off limits at Nebraska sportsbooks)

With no home franchises, pro loyalty tends to follow teams in neighboring states: the Kansas City Chiefs and Denver Broncos in the NFL; the Kansas City Royals, Colorado Rockies and Chicago Cubs in MLB; and the Denver Nuggets and Chicago Bulls in the NBA. Nebraska is also home to several minor league and lower division pro teams, including the Omaha Storm Chasers in Triple-A baseball, the Lincoln Saltdogs in independent baseball, and Union Omaha in USL League One soccer, though minor league events are not eligible for legal wagering in the state.

How to Bet, Step by Step

  1. Travel to one of the five operating racinos: WarHorse Lincoln, WarHorse Omaha, Grand Island Casino Resort, Harrah’s Columbus, or Lake Mac in Ogallala.
  2. Bring a valid government ID. You must be at least 21.
  3. Go to the sportsbook window, teller, or a self service kiosk in the designated sports wagering area.
  4. Fund your wager with cash, a voucher, a debit card, casino chips, or your casino account. Credit cards are not allowed.
  5. Place your bet on a permitted market, remembering that in state college teams are off limits.
  6. Keep your printed ticket and return to the window to collect any winnings.

At a Nebraska retail sportsbook, funding and payouts happen at the window or kiosk using cash, vouchers, a debit card, chips, or your casino account balance, with credit cards prohibited by law. There are no legal online deposit and withdrawal options in the state because there are no legal online sportsbooks. Nebraska’s retail books also offer essentially no welcome bonuses: there are no large first bet offers, no bonus bet credits, and no ongoing promotional rewards of the kind common in app based states, a direct result of the retail only model. If voters legalize online betting in 2026 and licensed apps launch, competitive welcome offers would likely follow.

Nebraska Sports Betting Revenue and Tax

The Numbers

Nebraska taxes licensed gaming operators at 20 percent of gross gaming revenue, and that single rate applies to every form of gaming, including sports betting. Gross gaming revenue, or GGR, is what the casinos keep after paying out winners, not the total amount wagered, which is called handle. So the roughly 9.3 million dollars in 2025 sports betting revenue reflects the casinos’ net win, while the amount bettors actually wagered was much higher. Operators also pay steep licensing fees on top of the tax, including a 5 million dollar gaming operator license fee with a minimum 20 year term.

20%
Tax on gross gaming revenue (all gaming)
$9.3M
2025 statewide sports betting revenue
70%
Of the gaming tax goes to property tax relief
$262M
Total 2025 gross gaming revenue, all forms
RecipientShare of the 20 percent tax
Property Tax Credit Cash Fund70 percent
Host city12.5 percent
Host county12.5 percent
Compulsive Gamblers Assistance Fund2.5 percent
State General Fund2.5 percent
How the 20 percent gaming tax is split
Category2025 gross gaming revenue
Slot machinesAbout 220.6 million dollars
Table gamesAbout 24.5 million dollars
Electronic table gamesAbout 7.6 million dollars
Sports bettingAbout 9.3 million dollars
TotalAbout 261.9 million dollars
Nebraska gaming revenue in 2025
Casino2025 sports betting revenue
WarHorse LincolnAbout 3.76 million dollars
WarHorse OmahaAbout 3.61 million dollars
Grand Island Casino ResortAbout 1.18 million dollars
Harrah’s ColumbusAbout 662,000 dollars
Lake Mac Casino ResortAbout 56,000 dollars (opened August 2025)
Statewide totalAbout 9.3 million dollars
Sports betting revenue by casino in 2025

The monthly numbers show how seasonal retail betting is. Statewide sports betting revenue ran as low as about 316,000 dollars in March 2025 and peaked at about 1.5 million dollars in November 2025, during football season. Across all five casinos, Nebraska reported about 261.9 million dollars in total gross gaming revenue in 2025, which produced about 52.4 million dollars in gaming tax; about 36.7 million dollars of that flowed into the Property Tax Credit Cash Fund, the promise that drove the 2020 vote. The retail only model leaves a lot of money on the table: in states with legal online betting, mobile accounts for roughly 80 to 90 percent of total handle, so Nebraska captures only a fraction of what a full market could generate. Supporters of the 2026 ballot measure project around 32 million dollars in annual tax revenue once an online market matures.

Do You Pay Taxes on Winnings?

Yes. The 20 percent rate above is a tax on the casinos, not on you, but gambling winnings are still taxable income for the bettor under both federal and Nebraska law. A regulated sportsbook may issue a federal Form W-2G and withhold tax on larger payouts, and you are expected to report winnings on your federal and Nebraska returns whether or not a form is issued. Offshore books do not send tax forms or report anything to the IRS, but that does not make those winnings tax free; it simply shifts all of the record keeping and the legal responsibility onto you. This page is general information, not tax advice.

Horse Racing, DFS, Prediction Markets and the Lottery

Beyond the Book

Horse Racing

Horse racing is Nebraska’s oldest form of legal gambling, dating to the 1934 constitutional amendment that authorized pari-mutuel wagering. Bettors can wager live at the track, through simulcast, or online through advance deposit wagering apps, though those apps are mobile tethered, meaning you generally have to register and fund your account at the track. Six tracks held live dates for 2026.

TrackCity
Lincoln Race Course (Legacy Downs)Lincoln, at WarHorse Casino
Horsemen’s ParkOmaha
Fonner ParkGrand Island
Columbus Exposition and RacingColumbus
Atokad ParkSouth Sioux City
Fairplay ParkHastings
Nebraska horse racing tracks

Simulcast betting is available at Fonner Park, Horsemen’s Park, and Legacy Downs.

Daily Fantasy Sports

Daily fantasy sports sit in a legal gray area. Nebraska statute does not specifically authorize or prohibit them, and the major operators accept paid entries from residents, including DraftKings, FanDuel, PrizePicks, Underdog, Sleeper, and Betr. The minimum age for daily fantasy contests in Nebraska is 19. Lawmakers have tried for years to formally regulate and tax daily fantasy sports without success.

Prediction Markets

Event contract platforms such as Kalshi and Polymarket operate in Nebraska. They classify themselves as federally regulated derivatives or event contract exchanges rather than sportsbooks. They are not licensed or regulated by the state of Nebraska, and their legal status is a subject of ongoing national debate.

The Nebraska Lottery

The Nebraska Lottery is run by the state itself, operating as a division of the Nebraska Department of Revenue rather than by a private company. It was created by LB 138 in 1993 and began selling tickets on Sept. 11, 1993, starting with scratch games and adding lotto style drawings in 1994. Today it offers in state draw games along with the big multistate jackpots, Powerball and Mega Millions, plus games such as Lucky for Life, Pick 3, Pick 5, and a rotating lineup of scratch tickets. You must be at least 19 to play. Roughly 25 cents of every dollar spent on Nebraska lottery tickets is passed through to state beneficiary funds, and the split is fixed in the state Constitution after voters approved Amendment 4 in 2004. Since it began, the lottery has transferred more than 1 billion dollars to these funds.

BeneficiaryShare of lottery proceeds
Education, currently the Nebraska Education Improvement Fund44.5 percent
Nebraska Environmental Trust Fund44.5 percent
Nebraska State Fair Support and Improvement Fund10 percent
Compulsive Gamblers Assistance Fund1 percent, plus the first 500,000 dollars in proceeds each fiscal year
Where Nebraska lottery proceeds go

There is a connection worth noting on a sports betting page: lottery sales fell more than 16 percent in the fiscal year that ended in mid 2025, and the state auditor and the lottery director have warned that the growth of casino gambling, and the prospect of legal online sports betting, could pull money away from the lottery and the causes it supports.

Online Casino, Poker and Tribal Casinos

Real money online casino gaming and online poker are not legal in Nebraska; commercial online casinos would require another constitutional amendment. Free to play social and sweepstakes casinos operate in a gray area, since they do not require payment to play. Nebraska is also home to several tribal casinos on reservation land, including Ohiya Casino and Resort near Niobrara, Iron Horse Bar and Casino in Emerson, Native Star Casino in Winnebago, and Lucky 77 Casino in Walthill. These properties offer Class II, bingo based electronic gaming machines, and none currently offer sports betting.

Responsible Gambling in Nebraska

Stay Safe

Betting should stay fun and within your means. If gambling stops feeling that way, help is available, and it is free and confidential.

!

Free, confidential help is available. Call the Nebraska Problem Gambling Helpline at 1-833-238-6837, also reachable as 1-833-BETOVER, or text 402-806-7344, available 24 hours a day; more at problemgambling.nebraska.gov. You can also reach the national helpline at 1-800-GAMBLER or the National Council on Problem Gambling at ncpgambling.org.

Nebraska runs a voluntary self exclusion program through the Racing and Gaming Commission. You can ask to be added to a statewide self exclusion list for one year, three years, five years, or for life, and the commission does not require you to admit to a gambling problem to enroll. A lifetime term can be requested only after your name has been on the list for at least six months. Nebraska is also a member of the National Voluntary Self-Exclusion Program at nvsep.org, which extends self exclusion across casinos, pari-mutuel facilities, and several daily fantasy platforms. The University of Nebraska publishes campus focused guidance on the risks of sports betting as well.

Nebraska Versus Neighboring States

Cross-Border

Nebraska is surrounded by states with broader betting markets, which is a big reason residents cross state lines. Every neighbor except South Dakota offers some form of legal online sports betting.

StateLegal online sports bettingNotes
NebraskaNoRetail only at racinos, no in state college betting
IowaYesFull mobile market since 2019, a short drive from Omaha
MissouriYesApproved by voters in 2024, with online launching afterward
ColoradoYesEstablished mobile and retail market
KansasYesMobile and retail betting
WyomingYesMobile only market
South DakotaNo statewide mobileBetting limited mainly to Deadwood and tribal casinos
Nebraska and its neighboring states

Nebraska Sports Betting FAQ

FAQ
Is sports betting legal in Nebraska?

Yes, but only in person at licensed racetrack casinos. There is no legal online or mobile sports betting in the state.

How many sportsbooks are in Nebraska?

Five are operating as of 2026: WarHorse Lincoln, WarHorse Omaha, Grand Island Casino Resort, Harrah’s Columbus, and Lake Mac in Ogallala. A sixth, WarHorse South Sioux City, is in development.

Can I bet on sports online in Nebraska?

Not legally through a state licensed book, because none exist. The only sites taking Nebraska online wagers are offshore, and they are unlicensed and unregulated.

Can I bet on the Nebraska Cornhuskers?

No. Nebraska bans wagering on all in state college teams, including the Cornhuskers, the Creighton Bluejays, and the Omaha Mavericks. To bet on them legally, you would need to travel to another state.

What is the legal age to bet on sports in Nebraska?

You must be at least 21 to bet on sports at a Nebraska casino.

How much sports betting revenue does Nebraska generate?

The state’s casinos reported about 9.3 million dollars in sports betting revenue in 2025, out of about 261.9 million dollars in total gaming revenue.

When will online sports betting launch in Nebraska?

There is no confirmed date. If voters approve the 2026 ballot measure and regulators build a framework, online betting could launch in late 2026 or 2027 at the earliest.

Are offshore sportsbooks safe to use in Nebraska?

They are not regulated by Nebraska, so the state offers no oversight or recourse. Using them carries real financial risk, and a state regulated option is always the safer choice when one exists.

Is DraftKings or FanDuel legal in Nebraska?

Not for sports betting. Both offer daily fantasy contests in the state, but neither is licensed to take sports wagers in Nebraska.

Can I bet on esports in Nebraska?

Yes. The Racetrack Gaming Act includes esports and simulated games among the events licensed sportsbooks may offer.

Nebraska is a legal but limited betting state: retail sports betting works and is regulated, the market has grown to five casino sportsbooks, and revenue reporting is clear and public. But there is still no legal online or mobile option, the most popular local teams are off the board, and bonuses are nonexistent. The story to watch is the 2026 ballot push. Sports betting carries risk; bet only what you can afford to lose, and if you need help, call the Nebraska helpline at 1-833-BETOVER or 1-800-GAMBLER.