Nevada

Nevada Gaming Control Board (NGCB) ↗Partially regulatedsince 2013verified 2026-08-03

Nevada authorizes interactive gaming under NRS 463 and Gaming Commission Regulation 5A, but to date only online poker has been offered (WSOP.com is the sole operator); online casino slots and table games are not permitted. Mobile/online sports betting is legal statewide, yet state rules require in-person registration at a licensed sportsbook to open and fund an account. The Nevada Gaming Control Board investigates and enforces, while the Nevada Gaming Commission is the final licensing authority. This limited scope is why the market is classed as partially-regulated.

Tax

Gross gaming revenue (GGR)

6.75% state GGR tax (tiered) - applies to sports betting and online poker

Nevada's flat gaming tax applies to all gaming: 3.5% on the first $50,000 of monthly GGR, 4.5% on the next $84,000, and 6.75% above $134,000 - effectively 6.75% for major operators. There is no separate or higher online-casino tax because online casino is not authorized. A federal 0.25% excise on sports-betting handle also applies.

Key facts

Licence termInteractive gaming licence 2 years (renewable); non-restricted gaming licences renew annually

Regime since2013

Key-person licencesOperators, manufacturers and service providers of interactive gaming and all key employees require NGCB investigation and Gaming Commission licensing; owners and officers undergo full suitability. Sportsbook operators hold non-restricted gaming licences.

No online casinoOnline slots and table games are not authorized - only online poker and mobile sports bettingbasis for partially-regulated status

In-person registrationMobile sports-betting (and poker) accounts must be set up in person at a licensed sportsbook

Sole online poker operatorWSOP.com (Caesars) is the only active interactive gaming site

Minimum age21

RegulatorsNevada Gaming Control Board (investigation/enforcement) plus Nevada Gaming Commission (licensing)

Licence types

Interactive gaming (online poker only)Mobile sports wagering (in-person registration required)

Fees

Interactive gaming (operator) licence$500,000two-year interactive gaming licence under Regulation 5A; ~$250,000 renewal

Non-restricted gaming licence (sportsbooks)Variablesportsbook operators hold standard non-restricted licences with per-game and annual fees under NRS 463

Change-watch

2013

Interactive online poker launched under AB 114 (Ultimate Poker Apr 2013; WSOP.com Sep 2013)

2026

Online casino (slots/table games) still not authorized; would require new legislation

Related terms

ggr igaming kyc responsible gambling

Sources

Nevada Gaming Control Boardgaming.nv.gov

Nevada Gaming Commission Regulations (incl. Reg. 5A Interactive Gaming)gaming.nv.gov

Nevada Revised Statutes Chapter 463 - Licensing & Control of Gamingleg.state.nv.us

Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Nevada Gaming Control Board) before relying on it.

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