American Gambling Markets Atlas (AGMA)

States / Nebraska / Sports betting

Is sports betting legal in Nebraska?

Yes. In Nebraska, sports betting is legal in person only (as of Oct 11, 2026). Operators pay 20% GGR in tax.

ChannelStatusLaunchedModelDetails
Sports (online)Not authorizedNRGC: "Online and mobile sports wagering are not currently authorized in Nebraska."[1]
Sports (retail)LiveLegalized Nov 3, 2020CompetitiveIn-person wagering only, at a designated sports-wagering area/kiosk inside a licensed racetrack enclosure casino; by 2025, sports wagering was active at all 5 licensed casino properties via 3 sportsbook platform providers (Kambi at WarHorse Lincoln/Omaha; Caesars Sportsbook at Harrah's Columbus; IGT at Grand Island Casino Resort and Lake Mac Casino Resort).
Neb. Rev. Stat. § 9-1201 et seq.; Neb. Rev. Stat. § 9-1103
[2],[3]

Tax rate

RateSinceNotes
20% GGR (retail)Jan 1, 2021Same unified 20%-of-GGR "games of chance" tax as casino_commercial; see that entry.[2]

Rules

Minimum age to place a sports wager
21[1]
Wagering on college sports allowed at all
Yes · Betting on non-Nebraska college teams/events is permitted subject to the in-state-team restrictions above.[1]
Wagering on in-state college teams allowed
No · Sportsbooks may not accept wagers on collegiate events held in Nebraska involving a Nebraska college/university team, individual Nebraska-team athlete performance bets in a single game (wherever held), or in-game wagers on Nebraska-team collegiate games (wherever held).[1]
New online accounts must be created in person
Yes · All wagering must occur in person in a designated sports-wagering area; there is no mobile/online account structure.[1]
Online sports wagering available statewide (not tethered to premises)
No[1]
Number of online sportsbooks live as of as_of date
0 · No online operators; 3 retail sportsbook platform providers (Kambi, Caesars Sportsbook, IGT) serve the 5 casino properties.[3]

Licensed sportsbooks

OperatorBrandChannelStatusLaunched
Caesars EntertainmentCaesars Sportsbook (Harrah's Columbus)Sports (retail)active[3]
IGTLake Mac Casino Resort SportsbookSports (retail)activeAug 19, 2025[3]
IGTGrand Island Casino Resort SportsbookSports (retail)active[3]
Kambi GroupWarHorse Casino Omaha SportsbookSports (retail)active[3]
Kambi GroupWarHorse Casino Lincoln SportsbookSports (retail)active[3]

All gambling laws in Nebraska → · Sports betting in every state →

Sources

  1. Sports Betting · retrieved Oct 10, 2026
  2. Nebraska Racetrack Gaming Act - Current Statute (Neb. Rev. Stat. Ch. 9) · retrieved Oct 10, 2026
  3. NRGC 2025 Annual Report · retrieved Oct 10, 2026