Yes, but with certain clear limitations. Several specific forms of gambling are legal under Nebraska State Law, but others, including online casinos and mobile sports betting, are prohibited. If you are a Nebraska resident, a visitor, or a researcher seeking to understand the state’s gambling framework, this guide covers what is currently legal, the current numbers, and where the law draws the line.
Nebraska takes a conservative approach to gambling regulation. Under Nebraska law, a gambling activity consists of three elements: consideration (wagering something of value), chance (an outcome not fully determined by skill), and reward (winning something of value). Any online activity that checks all three boxes is classified as illegal gambling unless the Nebraska Constitution or Nebraska statutes authorize it.
As stated in the Department’s official Charitable Gaming FAQs, Nebraska law allows a state-operated lottery and specific charitable gaming activities. All other forms of gambling are illegal.
The most significant development in Nebraska gambling history came in November 2020, when voters approved three ballot initiatives (429, 430, and 431) legalizing casino-style gaming at licensed horse racing tracks across the state.
The Nebraska Racing & Gaming Commission (NRGC) oversees all casino operations. Under the regulatory framework established after the ballot measures, authorized gaming operators are required to obtain a license worth $5 million payable over five years, with an initial payment of $1 million when the license is issued. The minimum license duration is 20 years.
All gaming revenues are taxed at a flat rate of 20% of gross gaming revenue (GGR), with the tax distributed as follows:
According to data published by the NRGC and reported by iGamingToday, total casino GGR for 2024 reached approximately $145.7 million. In the first half of 2025 alone, Nebraska’s commercial casinos generated $120.3 million in GGR — a 126% increase over the same period in 2024 — driven by the expansion of permanent casino facilities in Lincoln and Omaha.
Active racetrack casinos in Nebraska (as of March 2026):
| Casino | Location | Opened |
|---|---|---|
| WarHorse Casino Lincoln | Lincoln | November 2024 (permanent; temporary from Sept. 2022) |
| WarHorse Casino Omaha | Omaha | August 2024 |
| Grand Island Casino Resort | Grand Island | April 2025 (permanent; temporary from Dec. 2022) |
| Harrah's Columbus Racing & Casino | Columbus | May 2024 |
| Lake Mac Casino Resort & Racetrack | Ogallala | August 2025 |
A sixth racetrack casino, WarHorse Casino South Sioux City, is currently under development and expected to open in late 2026.
The minimum age to participate in any casino game or use any gaming device at licensed racetrack casinos is 21 years old.
Nebraska legalized retail sports betting on May 27, 2021, when Governor Pete Ricketts signed LB 561 into law after voters approved the expansion of gaming in 2020. The first legal wagers were placed on June 22, 2023, at WarHorse Casino Lincoln.
Sports wagering has since launched at all four operational sportsbooks:
According to the NRGC 2024 Annual Report (released January 31, 2025), sports wagering generated more than $4.7 million in gross gaming revenue in 2024, producing nearly $950,000 in state tax revenue — compared to $1.7 million in GGR and $355,000 in tax revenue in 2023 when only three sportsbooks were operational. Cumulative sports betting GGR from launch through September 2025 reached $21.3 million, generating $4.26 million in total state taxes, according to RG.org’s verified state data tracker.
The minimum legal betting age in Nebraska is 19 years old.
Online and mobile sports betting remains illegal. All wagers must be placed in person at a licensed sportsbook kiosk or window. A 2026 ballot initiative to authorize mobile betting has been discussed, and Governor Jim Pillen signaled support in mid-2024, framing online betting expansion as a mechanism for property tax relief, but measures have not been passed or placed as of March 2026.
Nebraska voters approved the state lottery via constitutional amendment in 1993, with 63% support. The Nebraska State Lottery offers scratch tickets, Powerball®, and other draw and terminal-based games. According to the Nebraska Lottery 2025 Annual Report, the lottery recorded $185.4 million in annual sales. Proceeds are distributed to education, the environment, and problem gambling assistance funds.
Nebraska has a well-established and long-standing charitable gaming framework, regulated by the Nebraska Department of Revenue under multiple statutory acts:
All charitable gaming activities are exclusively lawful when conducted by licensed, eligible nonprofit or charitable organizations in strict compliance with applicable Nebraska statutes.
Pari-mutuel wagering on horse races has been legal in Nebraska since 1934, making it the state’s oldest continuously legal form of gambling. This includes live racing at licensed tracks and simulcast wagering on races held at other facilities.
Nebraska has five tribal casinos that operate on Native American reservation land under federal tribal gaming law (the Indian Gaming Regulatory Act). These are separate from the state’s racetrack casino framework, are regulated exclusively by the National Indian Gaming Commission (NIGC), and offer Class II gaming machines, bingo, and a limited selection of table games.
Despite the expansion of legalized gambling since 2020, the following remain explicitly illegal in Nebraska:
| Gambling Type | Legal Status | Minimum Age |
|---|---|---|
| Racetrack Casinos | ✅ Legal | 21+ |
| Retail Sports Betting | ✅ Legal (in-person only) | 19+ |
| State Lottery | ✅ Legal | 19+ |
| Charitable Gaming / Bingo / Raffles | ✅ Legal (licensed nonprofits only) | Varies |
| Horse Racing (Pari-Mutuel) | ✅ Legal | 19+ |
| Daily Fantasy Sports (DFS) | ⚠️ Legal Gray Area | — |
| Online Casino Games | ❌ Illegal | — |
| Online / Mobile Sports Betting | ❌ Illegal (2026 ballot possible) | — |
| Online Poker | ❌ Illegal | — |
The NRGC maintains a voluntary Self-Exclusion Program, allowing individuals to request removal from all licensed gaming facilities for periods of 1 year, 3 years, 5 years, or lifetime. Operators are required by law to contribute 2.5% of their total annual gaming taxes to the Compulsive Gamblers’ Assistance Fund.
Nebraska’s 24-hour problem gambling helpline: 1-833-BETOVER (1-833-238-6837)
For broader guidance on safer gambling practices, setting deposit limits, and self-exclusion tools available across licensed platforms, visit our responsible gambling guide.
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