States / Virginia
Virginia
- Virginia has a competitive online-only sports betting market and four commercial casinos, plus historical horse racing terminals.
- Online casino legislation passed both chambers in 2026 but died in conference over the tax rate, and returns in 2027.
- Skill games remain illegal after Gov. Spanberger vetoed legalization in April 2026.
More detail
- Sports betting. Virginia runs a competitive online-only sports betting market. There are no retail books outside casinos.
- Casinos. Four commercial casinos operate: Bristol, Danville, Portsmouth, and a temporary Norfolk hall operated by Boyd Gaming and the Pamunkey Tribe.
- Racing. Historical horse racing (HHR) terminals operate at Colonial Downs and Rosie's locations.
- Online casinos and sweepstakes. Online casino (iGaming) legislation passed both chambers in 2026 but died in conference without a tax-rate compromise. A companion sweepstakes-casino ban was stripped down to a Lottery Board study due Dec. 1, 2026. Both issues return in 2027.
- Skill games. Skill games remain illegal. Gov. Spanberger vetoed SB 661 in April 2026. It was the third gubernatorial veto of legalization since 2023's Supreme Court ruling that the machines are unlawful.
Reviewed Oct 10, 2026 · 46 sources
Legal status
| Vertical | Status | Launched | Model | Details |
|---|---|---|---|---|
| Sports (online) | Live | Jan 21, 2021 | Competitive | Online-only market; 4-12 permits, $250,000 per 3-year permit. FanDuel/WFT and others launched Jan. 2021. Va. Code § 58.1-4030 et seq.; Va. Code § 58.1-4037 [1],[2],[3] |
| Sports (retail) | Limited | Jan 27, 2021 | Hybrid | No freestanding retail sportsbooks; retail wagering is permitted only inside the licensed commercial casinos (e.g., Rivers Casino Portsmouth). Va. Code § 58.1-4030 et seq. [1],[2] |
| Online casino | Contested | HB 161 (House) and SB 118 (Senate) both passed their chamber in Feb. 2026 but a conference committee failed to reconcile tax-rate and regulator differences before the session ended; both bills carry a reenactment clause for the 2027 session. JLARC projected ~$4.1B in net revenue over the first 5 years.[4],[5] | ||
| Online poker | Not authorized | No standalone online poker statute; would require the pending iGaming framework (HB161/SB118) to pass, which does not single out poker.[4] | ||
| Commercial casinos | Live | Jul 8, 2022 | Competitive | Authorized in 5 referendum-eligible host cities (Bristol, Danville, Norfolk, Portsmouth, Richmond) by 2020's HB4/SB36. Bristol, Danville and Portsmouth voters approved casinos in Nov. 2020 and all 3 now operate; Richmond voters rejected a casino twice (2021 and 2023). A temporary Norfolk slots hall (Boyd Gaming/Pamunkey Tribe) opened Nov. 2025 with a permanent resort planned for late 2027. Gov. Spanberger vetoed a bill (SB756) authorizing a 6th host city, Fairfax County, in April 2026. Va. Code § 58.1-4100 et seq.; Va. Code § 58.1-4124 [6],[7],[8] |
| Tribal casinos | Not authorized | Virginia has no IGRA Class III tribal gaming compact. The Pamunkey Tribe's Norfolk casino is licensed and taxed under the state commercial casino law (Va. Code § 58.1-4100 et seq.), not a tribal-state compact, because the land is not held in trust for gaming.[7] | ||
| Lottery | Live | Sep 20, 1988 | Monopoly State | Virginia Lottery created by 1987 voter referendum/constitutional amendment; sales began Sept. 1988.[9] |
| iLottery | Live | Jul 1, 2020 | Monopoly State | Online draw-ticket and e-instant sales via valottery.com/MyGameRoom and the VALottery app; supplied by IWG. iLottery reached ~18% of total Lottery sales within its first quarter.[9] |
| Daily fantasy | Live | Jul 1, 2016 | Competitive | First state to formally legalize/regulate DFS (2016), originally under VDACS. HB145 (signed 2026) moved regulation to the Virginia Lottery, set a $50,000/3-yr license fee and a 10% tax (95% to general fund), with a 90-day transition for incumbents. Va. Code § 59.1-556 et seq. (Fantasy Contests Act) [10],[11] |
| VGTs / VLTs | Not authorized | No licensed video-gaming-terminal-at-retail-establishment program exists outside the illegal "skill games"/"gray machines" that have repeatedly been vetoed.[12] | ||
| Historical horse racing | Live | Apr 2018 | Monopoly State | HHR terminals ("Rosie's Gaming Emporium") tied to Colonial Downs; Racing Commission capped the network at 3,000 machines statewide across ~6 Rosie's locations (plus the track). Va. Code § 59.1-392 [13],[14] |
| Sweepstakes casinos | Contested | No statutory ban exists; dual-currency sweepstakes casinos operate openly. SB579 (2026) originally proposed a ban with $10,000-$100,000 civil penalties but was amended to instead require a Lottery Board working-group study, due Dec. 1, 2026, ahead of a renewed 2027 ban push.[15],[16] | ||
| Prediction markets | Not authorized | Corrected from "unknown" to "not_authorized" per the national prediction-markets rule: no Virginia cease-and-desist, AG lawsuit, or Lottery enforcement statement was found despite a wave of such state actions against Kalshi/Polymarket elsewhere (Nevada, New Jersey, Maryland, New York, Connecticut, Montana, Tennessee, Kentucky, Ohio, Massachusetts, Arizona). One litigation tracker lists a private suit, Moran v. KalshiEX LLC et al., filed in Virginia with relief reportedly not granted, but this could not be confirmed against a court docket, so it is not treated as a state action. Contracts are available to Virginia residents statewide under claimed CFTC/federal preemption, with no Virginia regulator, AG, or court action against them as of this file's as_of date. Virginia sits in the Fourth Circuit (with MD, WV, NC, SC); that circuit has not yet ruled — Kalshi's appeal of its Maryland district-court loss (No. 25-1892) was argued May 7, 2026 and remained undecided as of this research pass, so no binding circuit precedent applies in Virginia yet. The 3rd Cir. ruling for Kalshi (NJ, 2026-04-06) and the 6th Cir./9th Cir. rulings against Kalshi do not bind Virginia.[17],[18],[19] | ||
| Skill games | Prohibited | Legalized Apr 2020 | Pandemic-era carve-out for "skill game" machines expired June 30, 2021; machines continued under a court injunction until the Virginia Supreme Court ruled in Oct. 2023 that they are unlawful gambling devices. Gov. Youngkin vetoed a 2023 legalization bill; Gov. Spanberger vetoed SB661 (up to 25,000 machines, 25% tax, 21+, local opt-out referendum) on April 10, 2026, citing the lack of a centralized gaming regulator and disproportionate machine placement in lower-income/minority communities during the legal period. Va. Code § 18.2-325 (definition of illegal gambling device, as amended) [12],[8] | |
| Card rooms | Not authorized | No freestanding card-room statute separate from the licensed commercial casinos.[20] | ||
| Lottery couriers | Not authorized | Virginia is not among the states where Jackpocket/other couriers have been granted explicit approval; no Virginia courier-licensing statute identified.[21] | ||
| Pick'em fantasy | Prohibited | HB145 (2026) requires all fantasy contests to have at least two entrants and bars "contests against the house," effectively barring single-entry player-vs-house pick'em formats.[11] | ||
| Pari-mutuel | Live | Legalized 1988 | Monopoly State | Live thoroughbred/harness racing at Colonial Downs (New Kent); revived after HHR legalization in 2018. Va. Code § 59.1-364 et seq. [13] |
| Advance deposit wagering | Live | Competitive | Virginia Racing Commission has licensed ADW providers (TVG, Xpressbet, historically TwinSpires/NYRABets) since 2004 under the federal Interstate Horseracing Act framework; VRC suspended TwinSpires' license in 2015 over unpaid horsemen's-fund amounts.[22],[23] | |
| Charitable gaming | Live | Monopoly State | Bingo, raffles, pull-tabs, electronic pull tabs and Texas Hold'em tournament fundraisers regulated by VDACS/OCRP; bingo single-game prize capped at $100, jackpots at $1,000, raffle prizes at $100,000. Va. Code § 18.2-340.15 et seq. [24] | |
| Esports betting | Live | Competitive | Licensed online sportsbooks offer esports as a wagering market under the same sports-betting permits; no separate esports statute.[25] | |
| Social casino | Not authorized | Free-to-play, no-cash-prize social casino apps are not regulated as gambling under Virginia law since no consideration-for-prize element exists; not separately addressed by statute.[20] |
Sports betting in Virginia: status, tax rate, sportsbooks and bills →
Tax rates
| Vertical | Channel | Rate | Base | Tier | Promos deductible | Since | Statute |
|---|---|---|---|---|---|---|---|
| Commercial casinos | total | 18% | AGR | $0–$200M | Jul 8, 2022 | Va. Code § 58.1-4124(A)(1)[26] | |
| Commercial casinos | total | 23% | AGR | $200M–$400M | Jul 8, 2022 | Va. Code § 58.1-4124(A)(2)[26] | |
| Commercial casinos | total | 30% | AGR | $400M–∞ | Jul 8, 2022 | Va. Code § 58.1-4124(A)(3)[26] | |
| Daily fantasy | online | 10% | NET_REVENUE | Jul 1, 2026 | Va. Code § 59.1-556 et seq. (as amended by HB145 (2026)) 95% of the 10% operator tax goes to the general fund; replaces the prior unregulated/untaxed Fantasy Contests Act regime. [11] | ||
| Historical horse racing | retail | Not a single flat-percentage tax. Va. Code § 59.1-392(U) has the licensee retain 1.30% of each historical-horse-racing pari-mutuel pool as the total takeout, which is then sub-distributed: 0.56% to the locality where the racetrack is located (split 0.28%/0.28% between satellite and racetrack localities for satellite-facility wagering before 2026-07-01, then 0.56% to the satellite's locality after that date); 0.01% to the Problem Gambling Treatment and Support Fund; four separate 0.025% shares (0.10% total) to the Virginia Breeders Fund, the Virginia-Maryland Regional College of Veterinary Medicine's equine programs, the Virginia Horse Center Foundation, and the Virginia Horse Industry Board; and the remainder (0.63% of the pool) paid to the Commonwealth as a license tax -- none of the 1.30% is retained by the licensee as its own revenue. | OTHER | No | Apr 2018 | Va. Code § 59.1-392(U) Confirmed via direct fetch of the current law.lis.virginia.gov text of § 59.1-392(U). A separate, not-yet-enacted 2026 SB30 budget amendment reportedly proposed a 32.5% licensee-retention figure for HHR; that figure comes from an introduced budget bill, not enacted statute, and is not reflected here. [27] | |
| Sports (online) | online | 15% | AGR | No | Jan 21, 2021 | Va. Code § 58.1-4037 Rate was set at 15% at launch (down from an earlier proposed 20%/17.5%); the General Assembly later eliminated the promotional-credit deduction that had briefly been allowed. [3],[28] | |
| Sports (retail) | retail | 15% | AGR | No | Jan 27, 2021 | Va. Code § 58.1-4037 Retail wagering (permitted only inside licensed commercial casinos, not at freestanding sportsbooks) is taxed under the same statute and rate as online sports wagering; mirrors the sports_online row above. [3],[28] |
Rules and requirements
Casinos
- Number of commercial casinos/racinos operating
- 4Bristol (Hard Rock), Danville (Caesars), Portsmouth (Rivers), Norfolk (temporary Boyd/Pamunkey hall); Richmond referendum failed twice and Fairfax authorization was vetoed.[6],[7],[8]
- Number of tribal gaming facilities
- 0No IGRA Class III compact facilities; Norfolk project is state-licensed commercial gaming, not tribal-compact gaming.[7]
- Number of federally recognized tribes with Class III compacts
- 0[7]
Legislation
License fees
Lottery
Minimum age
Notes
- Free-text notes that fit no other field
- DFS regulatory authority moved from VDACS to the Virginia Lottery via HB145 (2026), effective with a 90-day operator transition.[11]
Prediction markets
- Summary of the state's action against sports event contracts (C&D
- No identified Virginia cease-and-desist, AG lawsuit, or Lottery statement as of Oct. 2026; national pattern of state action against Kalshi/Polymarket (NV, NJ, MD, NY, CT, MT, TN, KY, OH, MA, AZ) has not been confirmed to include Virginia.[17],[19]
Skill games
- Summary of skill-game legal status/litigation
- Illegal per 2023 VA Supreme Court ruling; 2026 legalization bill (SB661, 25,000-machine cap, 25% tax) vetoed by Gov. Spanberger April 10, 2026.[12]
Sports betting rules
- Wagering on in-state college teams allowed
- NoWagers on events involving Virginia colleges/universities are prohibited.[1]
- Credit cards may be used to fund accounts
- NoLottery sports-betting regulations bar funding accounts with credit cards.[1]
- Esports wagering allowed
- Yes[25]
- Statutory cap on number of online sportsbook licenses/skins (omit if uncapped)
- 12[1]
- Online sports wagering available statewide (not tethered to premises)
- Yes[1]
Sweepstakes
- Statute or regulator action specifically bans dual-currency online sweepstakes casinos
- No2026 ban attempt (SB579) was amended into a Lottery Board study due Dec. 1, 2026.[15]
Tax revenue
Revenue
| Vertical | Measure | 2026 | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|---|---|
| Sports (online) | Adjusted revenue | $475M | $787M | $618M | $478M | $348M | $87.3M |
| Sports (online) | Handle | $4.9B | $7.7B | $6.9B | $5.6B | $4.9B | $2.8B |
| Sports (online) | Tax paid | $71.3M | $121M | $92.3M | $72.3M | $51.8M | $18.6M |
What these figures mean
- Sports (online): Adjusted revenue is the report's "Virginia Adjusted Gross Revenues" line, mobile and retail combined. Tax paid is the report's "Total Taxes" line, mobile and retail combined.
Revenue report sources (67)
- Virginia Lottery Sports Betting Report (2021-01)
- Virginia Lottery Sports Betting Report (2021-02)
- Virginia Lottery Sports Betting Report (2021-03)
- Virginia Lottery Sports Betting Report (2021-04)
- Virginia Lottery Sports Betting Report (2021-05)
- Virginia Lottery Sports Betting Report (2021-06)
- Virginia Lottery Sports Betting Report (2021-07)
- Virginia Lottery Sports Betting Report (2021-08)
- Virginia Lottery Sports Betting Report (2021-09)
- Virginia Lottery Sports Betting Report (2021-11)
- Virginia Lottery Sports Betting Report (2021-12)
- Virginia Lottery Sports Betting Report (2022-01)
- Virginia Lottery Sports Betting Report (2022-02)
- Virginia Lottery Sports Betting Report (2022-03)
- Virginia Lottery Sports Betting Report (2022-04)
- Virginia Lottery Sports Betting Report (2022-05)
- Virginia Lottery Sports Betting Report (2022-06)
- Virginia Lottery Sports Betting Report (2022-07)
- Virginia Lottery Sports Betting Report (2022-08)
- Virginia Lottery Sports Betting Report (2022-09)
- Virginia Lottery Sports Betting Report (2022-10)
- Virginia Lottery Sports Betting Report (2022-11)
- Virginia Lottery Sports Betting Report (2022-12)
- Virginia Lottery Sports Betting Report (2023-01)
- Virginia Lottery Sports Betting Report (2023-02)
- Virginia Lottery Sports Betting Report (2023-03)
- Virginia Lottery Sports Betting Report (2023-04)
- Virginia Lottery Sports Betting Report (2023-05)
- Virginia Lottery Sports Betting Report (2023-06)
- Virginia Lottery Sports Betting Report (2023-07)
- Virginia Lottery Sports Betting Report (2023-08)
- Virginia Lottery Sports Betting Report (2023-09)
- Virginia Lottery Sports Betting Report (2023-10)
- Virginia Lottery Sports Betting Report (2023-11)
- Virginia Lottery Sports Betting Report (2023-12)
- Virginia Lottery Sports Betting Report (2024-01)
- Virginia Lottery Sports Betting Report (2024-02)
- Virginia Lottery Sports Betting Report (2024-03)
- Virginia Lottery Sports Betting Report (2024-04)
- Virginia Lottery Sports Betting Report (2024-05)
- Virginia Lottery Sports Betting Report (2024-06)
- Virginia Lottery Sports Betting Report (2024-07)
- Virginia Lottery Sports Betting Report (2024-08)
- Virginia Lottery Sports Betting Report (2024-09)
- Virginia Lottery Sports Betting Report (2024-10)
- Virginia Lottery Sports Betting Report (2024-11)
- Virginia Lottery Sports Betting Report (2024-12)
- Virginia Lottery Sports Betting Report (2025-01)
- Virginia Lottery Sports Betting Report (2025-02)
- Virginia Lottery Sports Betting Report (2025-03)
- Virginia Lottery Sports Betting Report (2025-04)
- Virginia Lottery Sports Betting Report (2025-05)
- Virginia Lottery Sports Betting Report (2025-06)
- Virginia Lottery Sports Betting Report (2025-07)
- Virginia Lottery Sports Betting Report (2025-08)
- Virginia Lottery Sports Betting Report (2025-09)
- Virginia Lottery Sports Betting Report (2025-10)
- Virginia Lottery Sports Betting Report (2025-11)
- Virginia Lottery Sports Betting Report (2025-12)
- Virginia Lottery Sports Betting Report (2026-01)
- Virginia Lottery Sports Betting Report (2026-02)
- Virginia Lottery Sports Betting Report (2026-03)
- Virginia Lottery Sports Betting Report (2026-04)
- Virginia Lottery Sports Betting Report (2026-05)
- Virginia Lottery Sports Betting Report (2026-06)
- Virginia Lottery Sports Betting Report (2026-07)
- Virginia Lottery Sports Betting Report (2026-08)
Licensed operators
| Operator | Brand | Vertical | License | Status | Launched | Partner / venue |
|---|---|---|---|---|---|---|
| Boyd Gaming | HeadWaters Resort & Casino (interim gaming hall) | Commercial casinos | Casino Gaming Facility Operator | active | Norfolk, Virginia[29],[30] | |
| Caesars Entertainment | Caesars Virginia | Commercial casinos | Casino Gaming Facility Operator | active | Danville, Virginia[29] | |
| The Cordish Companies | Live! Casino & Hotel Virginia | Commercial casinos | Casino Gaming Facility Operator | active | Petersburg, Virginia[29],[31] | |
| Hard Rock International | Hard Rock Hotel & Casino Bristol | Commercial casinos | Casino Gaming Facility Operator | active | Bristol, Virginia[29] | |
| Rush Street Gaming | Rivers Casino Portsmouth | Commercial casinos | Casino Gaming Facility Operator | active | Portsmouth, Virginia[29] | |
| Churchill Downs Incorporated | Colonial Downs / Rosie's Gaming Emporium | Historical horse racing | Sports Betting / HHR Permit Holder | active | New Kent (racetrack) plus Rosie's HHR parlors in Richmond, Vinton, Hampton, Dumfries, and Collinsville[32],[33],[34] | |
| Bally's Corporation | Bally Bet | Sports (online) | Sports Betting Permit Holder | active | [32] | |
| bet365 | bet365 | Sports (online) | Sports Betting Permit Holder | active | [32] | |
| BetMGM | BetMGM | Sports (online) | Sports Betting Permit Holder | active | [32] | |
| DraftKings | DraftKings | Sports (online) | Sports Betting Permit Holder | active | [32] | |
| FanDuel | FanDuel Sportsbook | Sports (online) | Sports Betting Permit Holder | active | Washington Commanders[32] | |
| PENN Entertainment | theScore Bet | Sports (online) | Sports Betting Permit Holder | active | [32] | |
| The Cordish Companies | PlayLive / Live! Sportsbook | Sports (retail) | Sports Betting Permit Holder | active | Petersburg, Virginia[32] |
Enforcement
Penalties against licensed companies
| Date | Against | Action | Amount | What happened |
|---|---|---|---|---|
| Sep 5, 2024 | Seminole Hard Rock Digital, LLC | Settlement Sports (online) | $7,000 | Hard Rock Digital self-reported sending marketing materials to four individuals on the Lottery's Voluntary Exclusion List, and separately disclosed remitting one monthly tax payment and one tax certification a few days late. Docket No. 2024-09-01. Included despite being below the standard $25,000 threshold because it is a self-exclusion violation.[35] |
| Mar 29, 2024 | BetMGM, LLC | Settlement Sports (online) | $26,000 | BetMGM self-reported a cluster of violations spanning January 2021 to March 2024, including accepting wagers from people on the Lottery's Voluntary Exclusion List, unauthorized wagers on Virginia college teams, wagers placed after results were known, other unauthorized wagers, and prohibited marketing. Docket No. 2024-04-01.[36] |
| Sep 15, 2023 | HR Bristol, LLC, dba Hard Rock Digital | Settlement Sports (online) | $100,000 | Hard Rock Digital settled for $100,000 — by far the largest of the Virginia Lottery's 2023 sports-betting settlements — after a compliance audit found it had failed to properly exclude a number of individuals placed on the Lottery's Voluntary Exclusion List, in violation of its own Responsible Gaming policies as well as state regulations. Docket No. 2023-09-07.[37] |
| Sep 8, 2023 | Hillside (Virginia) LLC, dba bet365 | Settlement Sports (online) | $10,000 | bet365 settled after a compliance audit found it had failed, in March and April 2023, to keep an individual on the Lottery's Voluntary Exclusion List from placing wagers on its platform. Docket No. 2023-09-04. Included despite being below the standard $25,000 threshold because it is a self-exclusion violation.[38] |
| Sep 6, 2023 | Unibet Interactive, Inc. | Settlement Sports (online) | $12,500 | Unibet settled after a compliance audit found it had failed, earlier in 2023, to keep an individual on the Lottery's Voluntary Exclusion List from placing wagers on its platform. Docket No. 2023-09-05. Included despite being below the standard $25,000 threshold because it is a self-exclusion violation. No exact operator-id match found in this project's operator roster (Kindred Group's Unibet brand); respondent name used as given by the Lottery.[39] |
| Aug 8, 2023 | Digital Gaming Corporation VA, LLC | Settlement Sports (online) | $20,000 | Digital Gaming Corp VA self-reported that its supplier erroneously sent account-related marketing and technology-issue communications to several thousand Virginia bettors, including 6 people on the Lottery's self-exclusion list and 94 more on the operator's own internal self-exclusion/cooling-off list; it also disclosed using an unregistered affiliated vendor. Docket No. 2023-08-01. Included despite being below the standard $25,000 threshold because it is a self-exclusion violation.[40] |
| Aug 3, 2023 | Betfair Interactive US, LLC, dba FanDuel | Settlement Sports (online) | $15,000 | FanDuel settled after a compliance audit found it had failed, in July 2022, to keep an individual on the Lottery's Voluntary Exclusion List from placing wagers and receiving marketing materials on its platform; FanDuel paid $15,000 to the Commonwealth and separately agreed to donate another $15,000 to the Virginia Council on Problem Gambling. Docket No. 2023-09-01. Included despite being below the standard $25,000 threshold because it is a self-exclusion violation.[41] |
| Jul 31, 2023 | Betr VA, LLC | Settlement Sports (online) | $25,000 | Betr agreed to a settlement after self-reporting that one of its officers had neglected to disclose, in his license application, an unrelated SEC inquiry into him, which the Lottery deemed a violation of the Sports Betting Law's disclosure requirements. Docket No. 2023-07-01. At the time, Betr's platform had been permitted but was still under review and had not yet begun accepting wagers in Virginia.[42] |
| Jul 28, 2023 | HR Bristol, LLC, dba Hard Rock Digital | Settlement Sports (online) | $33,452 | Hard Rock Digital settled after failing to timely file required IRS Form 945s for bettors issued W-2G forms, and after self-reporting that it had accepted wagers on unapproved sporting events since its Virginia launch. Docket No. 2023-09-02.[43] |
Problem gambling
- Statutory problem gambling funding (amount or % of tax)
- 2.5% of the 15% sports-betting AGR tax is dedicated to the Problem Gambling Treatment and Support Fund under Va. Code § 58.1-4038.[3]
Public funding for problem-gambling services
$2.6M in FY2025 · $0.30 per resident
Economy
- Adults 21 and over
- 6.6M (2024; 8.8M residents)
- Gambling taxes collected
- $311M in FY2025 · 0.77% of all state taxes
- Gambling jobs
- 2,423 in 2025 · $58,795 average annual payUndercount: the Bureau of Labor Statistics withholds some figures to protect individual employers.
Census Bureau tax collections on amusements and pari-mutuel wagering. Most states book casino, sports betting and video gaming taxes here; amusement taxes can also include admissions taxes unrelated to gambling.
Casinos, casino hotels, card rooms, bingo halls, off-track betting and slot-route operators, from the Bureau of Labor Statistics. Racetracks are not included. Jobs at tribal casinos are counted as government jobs.
Gambling jobs by industry, 2025
| Industry | Ownership | Employers | Jobs | Average pay |
|---|---|---|---|---|
| Gambling industries | privately owned | 36 | 2,423 | $58,806 |
| Casino hotels | privately owned | withheld |
Taxes by fiscal year
| Fiscal year | Amusement taxes | Pari-mutuel taxes | Share of state taxes |
|---|---|---|---|
| FY2025 | $205M | $106M | 0.77% |
| FY2024 | $160M | $83.2M | 0.65% |
| FY2023 | $128M | $71.6M | 0.54% |
| FY2022 | $74.4M | $1.5M | 0.20% |
| FY2021 | $5.7M | — | 0.02% |
| FY2020 | $197K | — | 0.00% |
| FY2019 | $198K | — | 0.00% |
| FY2018 | $191K | — | 0.00% |
| FY2017 | $188K | — | 0.00% |
| FY2016 | $212K | — | 0.00% |
Sources: U.S. Census Bureau, Vintage 2025 Population Estimates: Annual Estimates of the Resident Population for the United States, States (NST-EST2025-ALLDATA); U.S. Census Bureau, Annual Survey of State Government Tax Collections (STC): Historical Dataset; U.S. Bureau of Labor Statistics, Quarterly Census of Employment and Wages, 2025 annual averages, NAICS 7132 (Gambling industries)
Timeline
- Jul 1, 2026 · Tax Change · Daily fantasyHB145 moves DFS regulation to Virginia Lottery and imposes first-ever 10% DFS tax, bans single-entry pick'em-style contests[11]
- Apr 10, 2026 · Other · Skill gamesGov. Spanberger vetoes SB661, third consecutive gubernatorial veto of skill-game legalization[12]
- Apr 9, 2026 · Other · Commercial casinosGov. Spanberger vetoes SB756, which would have authorized a Fairfax County casino referendum[8]
- Mar 2026 · Other · Online casinoConference committee fails to reconcile HB161/SB118; session ends without iGaming compromise[5]
- Mar 2026 · Other · Sweepstakes casinosSB579 sweepstakes-casino ban amended in committee to a Lottery Board study (due Dec. 1, 2026) instead of a ban[15]
- Feb 2026 · Other · Online casinoHouse passes HB161 (iGaming) 67-30 after initial 46-49 rejection; Senate passes SB118 19-17[4]
- Nov 2025 · Launched · Commercial casinosTemporary Norfolk slots-only gaming hall opens (130+ machines)[7]
- Oct 2025 · Other · Commercial casinosVirginia Lottery Board grants Norfolk casino license to Boyd Gaming/Pamunkey Tribe[7]
- Feb 2024 · Other · Skill gamesGeneral Assembly again votes to lift skill-game ban; details and regulator TBD[12]
- 2024 · Other · Commercial casinosPamunkey Tribe brings in Boyd Gaming as development/operating partner for Norfolk project[7]
- Oct 2023 · Court Ruling · Skill gamesVirginia Supreme Court rules skill game machines are unlawful gambling devices[12]
- Feb 2023 · Other · Skill gamesSkill-game legalization/tax bill declared dead in House committee[13]
- Nov 1, 2022 · Other · Historical horse racingChurchill Downs Inc. completes acquisition of interest in Colonial Downs Group[14]
- Jul 8, 2022 · Launched · Commercial casinosHard Rock Hotel & Casino Bristol opens (temporary facility)[6]
- Jun 30, 2021 · Prohibited · Skill gamesPandemic-era skill-game carve-out expires; machines continue under court injunction[12]
- Jan 21, 2021 · Launched · Sports (online)First online sportsbooks (FanDuel/Washington Football Team) go live[1]
- Nov 3, 2020 · Ballot Measure · Commercial casinosBristol, Danville, Norfolk and Portsmouth voters approve local casino referendums[6]
- Jul 1, 2020 · Launched · iLotteryVirginia Lottery launches online draw-game and e-instant sales (iLottery)[9]
- Apr 22, 2020 · Legalized · Sports (online)Gov. Northam signs sports betting law (effective July 1, 2020)[2]2020 Va. Acts ch. 1218/1231
- Apr 22, 2020 · Legalized · Commercial casinosGov. Northam signs HB4/SB36 authorizing commercial casinos in 5 referendum-eligible cities[6]2020 Va. Acts ch. 1197
- Mar 1, 2018 · Legalized · Historical horse racingHB 1609 legalizes historical horse racing terminals, revives Colonial Downs[13]
- Mar 25, 2016 · Legalized · Daily fantasyVirginia becomes first state to formally legalize and regulate DFS (Fantasy Contests Act)[10]
Regulators
- Virginia Lottery — Lottery, iLottery, Sports (online), Sports (retail), Commercial casinos, Daily fantasy, Pick'em fantasy, Historical horse racing
- Virginia Racing Commission — Pari-mutuel, Advance deposit wagering, Historical horse racing
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs — Charitable gaming
- Office of the Attorney General of Virginia — Skill games, Sweepstakes casinos, Prediction markets
Sources
- How Virginia Became Second State To Legalize Sports Betting In 2020 · Legal Sports Report · secondary · retrieved Oct 10, 2026
“a minimum of four and a maximum of 12 online licenses”
- Virginia Lawmakers Pass Casino, Sports Betting Bills · Global Gaming Business · secondary · retrieved Oct 10, 2026
- Code of Virginia § 58.1-4037. Tax on sports betting · Virginia Legislative Information System · statute · retrieved Oct 10, 2026
“There shall be imposed a tax of 15 percent on a permit holder's adjusted gross revenue.”
- Virginia Lawmakers Do Not Approve Online Casino Gaming Bill · Covers.com · press · retrieved Oct 10, 2026
- Virginia Session Ends Without Online Casino Compromise · Legal Sports Report · secondary · retrieved Oct 10, 2026
- Casinos Coming to Bristol, Portsmouth, Danville, Norfolk · Connection Newspapers · press · retrieved Oct 10, 2026
- Interim location to open in November (Norfolk casino license) · Yogonet · press · retrieved Oct 10, 2026
- Virginia Gov. Spanberger Vetoes Bills Legalizing Skill Games, Approving Fairfax County Casino · Gambling Insider · press · retrieved Oct 10, 2026
- Virginia Lottery Online Games Start July 1 · Global Gaming Business · secondary · retrieved Oct 10, 2026
“iLottery quickly grew to represent 18% of the Virginia Lottery's total sales portfolio”
- Virginia becomes first US state to formally legalise fantasy sports · iGaming Business · secondary · retrieved Oct 10, 2026
- Virginia Will Tax Daily Fantasy Contests 10 Years After Legalization · Legal Sports Report · secondary · retrieved Oct 10, 2026
- Governor Spanberger Veto Statement, Senate Bill 661 · Office of the Governor of Virginia · government other · retrieved Oct 10, 2026
“I veto Senate Bill 661, which would legalize electronic skill gaming devices in the Commonwealth of Virginia.”
- Historical Racing Coming To Colonial Downs · Global Gaming Business · secondary · retrieved Oct 10, 2026
- Virginia Historical Racing Attracts Players · Global Gaming Business · secondary · retrieved Oct 10, 2026
- Virginia Eyes Sweepstakes Casino Ban in 2027 Legislative Session · Covers.com · press · retrieved Oct 10, 2026
- Virginia punts sweeps ban to 2027 as Indiana moves ahead · SBC Americas · press · retrieved Oct 10, 2026
- Is Kalshi Legal? · pm.wiki · secondary · retrieved Oct 10, 2026
- Virginia Prediction Markets: Best Sites & Legal Apps in 2026 · DeFi Rate · secondary · retrieved Oct 10, 2026
- March Madness, Virginia Bills and Kalshi Legal Battles Lead This Week's Gambling Stories to Watch · Gambling Insider · press · retrieved Oct 10, 2026
- Code of Virginia, Title 58.1, Chapter 41 — Virginia Lottery and Gaming · Virginia Legislative Information System · statute · retrieved Oct 10, 2026
- Jackpocket state availability list · Bonus.com · secondary · retrieved Oct 10, 2026
- VA: VRC Suspends TwinSpires ADW License · National HBPA · secondary · retrieved Oct 10, 2026
- Online Betting Handle in Virginia Continues to Thrive as 2021 Nears · Virginia Thoroughbred Association (VaBred) · secondary · retrieved Oct 10, 2026
“a total of $42,350,552 in bets was placed by Virginia residents through April via four on line betting licensed providers”
- Charitable Gaming in Virginia · Harbor Compliance · secondary · retrieved Oct 10, 2026
- Virginia Sports Betting: VA Sportsbook Sites, Apps & Promos · BetIQ / TeamRankings · secondary · retrieved Oct 10, 2026
- Code of Virginia § 58.1-4124. Tax rate on adjusted gross receipts · Virginia Legislative Information System · statute · retrieved Oct 10, 2026
“On the first $200 million of adjusted gross receipts of an operator each calendar year, a rate of 18 percent.”
- Va. Code § 59.1-392 — Historical horse racing; pari-mutuel pool distribution · Virginia Law, Division of Legislative Services · statute · retrieved Oct 10, 2026
“the licensee shall retain 1.30 percent of such pool to be distributed as follows”
- Virginia Legislature Enacts Law Regulating Sports Betting, Imposing Gross Revenue Tax, Allowing Net Loss Carryover · Bloomberg Tax · press · retrieved Oct 10, 2026
- Casino Gaming in Virginia | Virginia Lottery · Virginia Lottery · regulator page · retrieved Oct 10, 2026
“Approved operators: HR Bristol, LLC (4/23/2022); Rivers Portsmouth Gaming, LLC d/b/a Rivers Casino Portsmouth (11/16/2022); Caesars Virginia, LLC (5/15/2023); Golden Eagle Corporation II, LLC (10/29/2025); PPE Casino Resorts Petersburg, LLC (1/14/2026).”
- Virginia Lottery Board Petitioned to Dismiss Norfolk Casino After Operator Group Reworked · Casino.org · press · retrieved Oct 10, 2026
“Boyd Gaming is set to take majority ownership in Golden Eagle Consulting II, LLC, with the Pamunkey Indian Tribe having a 20% interest; the license for the Norfolk casino was issued by the Virginia Lottery Board on October 29, 2025.”
- PPE Casino Resorts Petersburg is fifth approved casino in Virginia · G3 Newswire · press · retrieved Oct 10, 2026
“PPE Casino Resorts Petersburg, LLC is a partnership between Virginians Inspire Petersburg (an affiliate of Bruce Smith Enterprise) and Petersburg Community Development Holdings I (a Cordish affiliate); the Virginia Lottery Board approved the operator's license January 14, 2026.”
- Sports Betting in Virginia | Virginia Lottery · Virginia Lottery · regulator page · retrieved Oct 10, 2026
“Approved permit holders: Betfair Interactive US LLC d/b/a FanDuel (with the Washington Commanders); Crown Virginia Gaming, LLC; BetMGM, LLC; Rivers Portsmouth Gaming, LLC; Caesars Virginia, LLC; Bally's Interactive, LLC; Penn Sports Interactive, LLC; Colonial Downs Group, LLC; HR Bristol, LLC; Hillside (Virginia), LLC; PlayLive Virginia LLC.”
- Churchill to acquire Colonial Downs · The Racing Biz · press · retrieved Oct 10, 2026
“Churchill Downs Inc. agreed to acquire substantially all of the assets of Colonial Downs' parent company, Peninsula Pacific Entertainment LLC.”
- The Rose hopes to attract more gamblers to Dumfries · Northern Virginia Magazine · press · retrieved Oct 10, 2026
“Churchill Downs runs seven off-track betting locations under the Rosie's Gaming Emporium brand, in Dumfries, Collinsville, Emporia, Hampton, New Kent, Richmond, and Vinton.”
- The Virginia Lottery, In the Matter of Seminole Hard Rock Digital, LLC — Settlement Agreement, Docket No. 2024-09-01 · Virginia Lottery · regulator report · retrieved Oct 11, 2026
“Hard Rock Digital had sent marketing materials to four individuals on the Lottery's Voluntary Exclusion List”
- The Virginia Lottery, In the Matter of BetMGM LLC — Settlement Agreement, Docket No. 2024-04-01 · Virginia Lottery · regulator report · retrieved Oct 11, 2026
“BetMGM had accepted wagers from persons on the Lottery's Voluntary Exclusion List ... unauthorized wagers on Virginia college teams ... wagers on known results ... and had also engaged in prohibited marketing”
- The Virginia Lottery, In the Matter of HR Bristol, LLC — Settlement Agreement, Docket No. 2023-09-07 · Virginia Lottery · regulator report · retrieved Oct 11, 2026
“Hard Rock Digital failed to properly exclude from wagering a number of individuals who were placed on the Lottery's Voluntary Exclusion List”
- The Virginia Lottery, In the Matter of Hillside (Virginia) LLC/bet365 — Settlement Agreement, Docket No. 2023-09-04 · Virginia Lottery · regulator report · retrieved Oct 11, 2026
“bet365 had failed in March and April 2023 to ensure that an individual on the Lottery's Voluntary Exclusion List was prohibited from placing wagers on bet365's platform”
- The Virginia Lottery, In the Matter of Unibet Interactive, Inc. — Settlement Agreement, Docket No. 2023-09-05 · Virginia Lottery · regulator report · retrieved Oct 11, 2026
“Unibet had failed earlier in 2023 to ensure that an individual on the Lottery's Voluntary Exclusion List was prohibited from placing wagers on Unibet's platform”
- The Virginia Lottery, In the Matter of Digital Gaming Corporation VA, LLC — Settlement Agreement, Docket No. 2023-08-01 · Virginia Lottery · regulator report · retrieved Oct 11, 2026
“including six individuals on the Lottery's Self-exclusion List and another 94 individuals who either were on Digital's internal self-exclusion list or in a "cooling off" period”
- The Virginia Lottery, In the Matter of Betfair Interactive US, LLC d/b/a FanDuel — Settlement Agreement, Docket No. 2023-09-01 · Virginia Lottery · regulator report · retrieved Oct 11, 2026
“FanDuel had failed in July 2022 to ensure that an individual on the Lottery's Voluntary Exclusion List was prohibited from placing wagers on FanDuel's platform and from receiving marketing materials”
- The Virginia Lottery, In the Matter of Betr VA, LLC — Settlement Agreement, Docket No. 2023-07-01 · Virginia Lottery · regulator report · retrieved Oct 11, 2026
“the officer had neglected to disclose the existence of a Securities and Exchange Commission inquiry into an issue unrelated to gaming or sports betting”
- The Virginia Lottery, In the Matter of HR Bristol, LLC — Settlement Agreement, Docket No. 2023-09-02 · Virginia Lottery · regulator report · retrieved Oct 11, 2026
“Hard Rock Digital had failed to file in a timely manner the required Internal Revenue Service Form 945 for a few individuals who been issued appropriate IRS W2G forms”
- Report on Problem Gambling Treatment and Support Fund Expenditures, Revenues, and Allocations, FY23 · Virginia Department of Behavioral Health and Developmental Services · government other · retrieved Oct 11, 2026
- Report on Problem Gambling Treatment and Support Fund Expenditures, Revenues, and Allocations, FY24 · Virginia Department of Behavioral Health and Developmental Services · government other · retrieved Oct 11, 2026
- Report on Problem Gambling Treatment and Support Fund Expenditures, Revenues, and Allocations, FY25 · Virginia Department of Behavioral Health and Developmental Services · government other · retrieved Oct 11, 2026