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 2026Is 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
| Subject | Detail |
|---|---|
| Retail sports betting | Legal and operating |
| Online and mobile sports betting | Not legal |
| First legal wager | June 22, 2023, at WarHorse Casino Lincoln |
| Legal betting age | 21 |
| Regulator | Nebraska Racing and Gaming Commission |
| Retail sportsbooks operating | Five, with a sixth in development |
| How to place a bet | In person at a sportsbook window, kiosk, or teller inside a licensed racino |
| Tax rate on operators | 20 percent of gross gaming revenue |
| 2025 sports betting revenue (statewide) | About 9.3 million dollars |
| In state college betting | Prohibited |
| 2026 ballot measure | A possible vote on Nov. 3, 2026, to legalize online betting |
| Governing law | Nebraska Racetrack Gaming Act and Nebraska Constitution Article III-24 |
Legal and Regulated Sports Betting in Nebraska
In-Person OnlyNebraska 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.
| Operator | Current Nebraska presence | Known for |
|---|---|---|
| FanDuel | Daily fantasy sports only | The largest U.S. online sportsbook by market share; has publicly backed the Nebraska effort |
| DraftKings | Daily fantasy sports only | A market leader usually among the first to launch in new states |
| BetMGM | None for sports betting | The MGM Resorts book, named in petition language as a likely platform |
| Caesars Sportsbook | Retail at Harrah’s Columbus | Already licensed for retail in the state through Caesars Entertainment |
| Fanatics Sportsbook | None for sports betting | A fast growing book tied to the Fanatics retail brand |
| bet365 | None for sports betting | A global operator expanding across U.S. online markets |
Offshore Sportsbooks That Accept Nebraska Players
Use With CautionBecause 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
UnregulatedBovada — 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
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
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
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
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
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
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
| Site | Founded | Offshore base or license | Accepts Nebraska | Regulated in Nebraska |
|---|---|---|---|---|
| Bovada | 2011 | Offshore, commonly tied to Curacao and Costa Rica | Yes | No |
| BetUS | 1994 | Costa Rica based, Curacao license | Yes | No |
| BetOnline | 2004 | Panama | Yes | No |
| SportsBetting.ag | 2003 | Panama | Yes | No |
| MyBookie | 2014 | Curacao | Yes | No |
| Xbet | 2013 | Costa Rica based, Curacao license | Yes | No |
| Everygame | 1996, as Intertops | Offshore, Antigua and Barbuda | Yes | No |
Land-Based Sportsbooks in Nebraska
In PersonLand 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.
| Sportsbook | Casino and track | City | Operator | Opened | 2025 sports betting revenue |
|---|---|---|---|---|---|
| WarHorse Sportsbook | WarHorse Casino, Lincoln Race Course | Lincoln | WarHorse Gaming | June 2023 | About 3.76 million dollars |
| WarHorse Sportsbook | WarHorse Casino, Horsemen’s Park | Omaha | WarHorse Gaming | August 2024 | About 3.61 million dollars |
| Elite Sportsbook | Grand Island Casino Resort, Fonner Park | Grand Island | Elite Casino Resorts | April 2025 | About 1.18 million dollars |
| Caesars Sportsbook | Harrah’s, Columbus Exposition and Racing | Columbus | Caesars Entertainment | 2023 | About 662,000 dollars |
| Lake Mac Sportsbook | Lake Mac Casino Resort | Ogallala | Elite Casino Resorts | August 2025 | About 56,000 dollars (partial year) |
| WarHorse Sportsbook (in development) | WarHorse Casino, Atokad Park | South Sioux City | WarHorse Gaming | Expected late 2026 | Not yet open |
Will Nebraska Legalize Online Betting? The 2026 Ballot
The Big QuestionThe 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
HistorySports 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.
| Date | Development |
|---|---|
| April 2024 | A coalition of online sportsbooks, including FanDuel and DraftKings, declined to fund a 2024 ballot petition |
| July 2024 | A special session began with a proposal to amend the betting law to allow online wagering |
| Aug. 14, 2024 | A constitutional amendment was introduced, needing 80 percent of lawmakers to reach the 2024 ballot or 60 percent for 2026 |
| Aug. 16, 2024 | Thirteen state senators signed a statement opposing any online expansion |
| Aug. 21, 2024 | The special session ended without acting on online betting |
| 2025 | LR 20CA advanced to the floor; LB 63 to repeal the college ban was introduced but did not pass |
| February 2026 | Two citizen petitions were cleared for signature gathering |
Nebraska Sports Betting Laws and Regulator
The StatutesSports 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.
| Resource | What it covers | Link |
|---|---|---|
| Nebraska Racing and Gaming Commission | The state regulator for all licensed gaming and sports betting | nrgc.nebraska.gov |
| NRGC sports betting page | The official sports wagering page and approved events catalog | nrgc.nebraska.gov/gaming/sports-betting |
| NRGC statutes and rules | The statutes and Title 296 rules that govern gaming | nrgc.nebraska.gov statutes and rules |
| NRGC reports | Monthly gaming tax and revenue reports by casino | nrgc.nebraska.gov/gaming/reports |
| Nebraska Racetrack Gaming Act | The statute, including the in state college exclusion | Section 9-1103 |
| Nebraska Constitution Article III-24 | The gambling clause that requires voter approval to expand gaming | Article III-24 |
| LB 561 (2021) | The bill that authorized retail sports betting | LB 561 bill text |
| NRGC responsible gaming | Self exclusion and problem gambling resources | nrgc.nebraska.gov/responsible-gaming |
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 RulesNebraska’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 type | Allowed in Nebraska |
|---|---|
| Game bet on an in state college team | No |
| Player prop on an in state college athlete | No |
| Live in game bet on an in state college team | No |
| Bet on out of state college teams | Yes |
| Bet on professional sports | Yes |
| Prop on a pro or international athlete under 18 | No |
| High school or youth sports | No |
| Minor league sports | No |
| Fantasy contests and pari-mutuel wagers | Not part of sports wagering |
Legal Gambling Age by Activity
| Activity | Minimum age |
|---|---|
| Sports betting and casino gaming | 21 |
| Lottery and keno | 19 |
| Daily fantasy sports | 19 |
| Horse racing and bingo | 18 |
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.
| Conduct | Penalty |
|---|---|
| Bookmaking taking less than 1,500 dollars in bets in a day | Class 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 day | Class III misdemeanor |
| Betting less than 500 dollars in a day as a player | Class IV misdemeanor |
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 BetAt 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.
| Team | Level and conference |
|---|---|
| Nebraska Cornhuskers | NCAA Division I, Big Ten |
| Creighton Bluejays | NCAA Division I, Big East |
| Omaha Mavericks | NCAA Division I, Summit League |
| Nebraska-Kearney Lopers | NCAA Division II |
| Wayne State Wildcats | NCAA Division II |
| Chadron State Eagles | NCAA Division II |
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
- Travel to one of the five operating racinos: WarHorse Lincoln, WarHorse Omaha, Grand Island Casino Resort, Harrah’s Columbus, or Lake Mac in Ogallala.
- Bring a valid government ID. You must be at least 21.
- Go to the sportsbook window, teller, or a self service kiosk in the designated sports wagering area.
- Fund your wager with cash, a voucher, a debit card, casino chips, or your casino account. Credit cards are not allowed.
- Place your bet on a permitted market, remembering that in state college teams are off limits.
- 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 NumbersNebraska 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.
| Recipient | Share of the 20 percent tax |
|---|---|
| Property Tax Credit Cash Fund | 70 percent |
| Host city | 12.5 percent |
| Host county | 12.5 percent |
| Compulsive Gamblers Assistance Fund | 2.5 percent |
| State General Fund | 2.5 percent |
| Category | 2025 gross gaming revenue |
|---|---|
| Slot machines | About 220.6 million dollars |
| Table games | About 24.5 million dollars |
| Electronic table games | About 7.6 million dollars |
| Sports betting | About 9.3 million dollars |
| Total | About 261.9 million dollars |
| Casino | 2025 sports betting revenue |
|---|---|
| WarHorse Lincoln | About 3.76 million dollars |
| WarHorse Omaha | About 3.61 million dollars |
| Grand Island Casino Resort | About 1.18 million dollars |
| Harrah’s Columbus | About 662,000 dollars |
| Lake Mac Casino Resort | About 56,000 dollars (opened August 2025) |
| Statewide total | About 9.3 million dollars |
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 BookHorse 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.
| Track | City |
|---|---|
| Lincoln Race Course (Legacy Downs) | Lincoln, at WarHorse Casino |
| Horsemen’s Park | Omaha |
| Fonner Park | Grand Island |
| Columbus Exposition and Racing | Columbus |
| Atokad Park | South Sioux City |
| Fairplay Park | Hastings |
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.
| Beneficiary | Share of lottery proceeds |
|---|---|
| Education, currently the Nebraska Education Improvement Fund | 44.5 percent |
| Nebraska Environmental Trust Fund | 44.5 percent |
| Nebraska State Fair Support and Improvement Fund | 10 percent |
| Compulsive Gamblers Assistance Fund | 1 percent, plus the first 500,000 dollars in proceeds each fiscal year |
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 SafeBetting 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-BorderNebraska 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.
| State | Legal online sports betting | Notes |
|---|---|---|
| Nebraska | No | Retail only at racinos, no in state college betting |
| Iowa | Yes | Full mobile market since 2019, a short drive from Omaha |
| Missouri | Yes | Approved by voters in 2024, with online launching afterward |
| Colorado | Yes | Established mobile and retail market |
| Kansas | Yes | Mobile and retail betting |
| Wyoming | Yes | Mobile only market |
| South Dakota | No statewide mobile | Betting limited mainly to Deadwood and tribal casinos |
Nebraska Sports Betting FAQ
FAQIs 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.