Legal online gambling in West Virginia
WV online gambling is going through a boom time. Ever since the passing of the West Virginia Lottery Interactive Wagering Act in March 2019, the state’s five licensed casinos have been allowed to partner with brands and launch online gambling sites.
Since then, West Virginia gambling has been growing fast online. In 2021 there are now over four legal and licensed sites associated with the state’s five legal land-based operators.
If you’re looking for a legal overview of the state, as well as how to pay your gambling taxes, I’ve got you covered. Everything you want to know about legal gambling in West Virginia is on this page.
West Virginia online gambling taxes
Most forms of online gambling are legal in the state of West Virginia (WV). Legal options include online casinos, sportsbooks, and horse race betting. That said, online poker rooms and are prohibited in WV, with sweepstakes soon to follow.
All gambling winnings in WV are subject to a federal tax as well as a state tax. West Virginia has a graduated state income tax system, which ranges between 2.2% and 4.82%.
The amount of tax you are required to pay on gambling winnings depends on your income level, so the higher your income, the higher the tax bracket you fall within.
Is the tax rate different for each type of gambling?
The tax rate in West Virginia is the same for all types of gambling winnings. So it doesn’t matter whether you’ve won money from an online casino or sportsbook, as the tax you are liable for remains the same. 24% will be withheld for federal taxes on large gambling wins.
These are the thresholds for federal tax withholding:
- West Virginia State Lottery: Winnings over $5,000.
- Keno: Winnings over $1,500 (after subtracting the wager).
- Online casinos: Winnings over $1,200.
- Sports betting and horse racing: Winnings over $600 or if the payout is at least 300 times the wager.
As of January 1, 2025, West Virginia requires a 4.82% state tax withholding on gambling winnings. The 4.82% rate applies to regular withholding on gambling winnings. If you do not provide proper identification, backup withholding at a rate of 6.5% is required. These are the thresholds for backup withholding:
- At least $600: Winnings that are at least 300x the wager amount.
- At least $1,200: Winnings from bingo.
- At least $1,500: Winnings from keno.
- Over $5,000: Winnings from horse racing or online casino games.
How does your income affect taxes in West Virginia?
In West Virginia, your income directly influences the amount of state income tax you owe. This is due to the tiered or progressive tax system used in WV. That said, state income taxes were reduced to 4.82% from 5.12% before 2025, which is some consolation to taxpayers.
Here’s a table breaking down how your income affects taxes in WV:
| Income range | Tax rate |
|---|---|
| Up to $10,000 | 2.2% |
| $10,001 to $25,000 | 3.0% |
| $25,001 to $40,000 | 3.5% |
| $40,001 to $60,000 | 4.0% |
| $60,001 to $100,000 | 4.5% |
| $100,001 and above | 4.82% |
How to pay gambling taxes in West Virginia
Here’s what you need to do to remain compliant with both federal and West Virginia state taxes:
1. Report your winnings
Make sure to report all gambling winnings on your tax return. For large wins, you’ll receive a W-2G form from the casino or sportsbook. This form shows how much you’ve won and what was withheld for taxes.
2. Deduct your gambling losses
You can reduce the amount of taxes you owe by deducting gambling losses, but only if you itemize your deductions. This means you’ll list your losses and other expenses to lower your taxable income. You’ll need Schedule A (Form 1040) to report your gambling losses.
Keep track of your losses by keeping a record of the amounts you spent on gambling. This could include things like betting slips, receipts, or account statements.
3. File your tax return
Use Form IT-140 for your state income tax return. If you’re filing your federal taxes, you’ll also need Schedule A (Form 1040) to report your gambling winnings.
4. Claim any credits
If you paid taxes in other states on your gambling winnings, you can request a credit for those taxes by filing West Virginia Schedule CR. This helps avoid paying taxes on the same income twice.
5. Pay your taxes online
West Virginia lets you pay your taxes online through their e-file and e-pay system. If you owe any money, make sure to pay your taxes before the due date to avoid late fees.
6. Balance due
If there’s an amount you owe after filing, pay it online through the state’s payment system. Make sure to pay it on time to avoid penalties.
Tax breakdown for players in West Virginia
Here’s a simple breakdown of gambling taxes for West Virginia players:
Online casinos
- Federal tax: You pay 24% tax if you win over $1,200.
- State tax: West Virginia takes between 2.2% and 4.82%, based on how much you earn overall. Check the state’s tax brackets to see where you fall.
- Tax form: You’ll get a W-2G form if you win more than $1,200.
Sports betting
- Federal tax: 24% tax if you win over $600 or 300 times your bet.
- State tax: West Virginia tax is between 2.2% and 4.82%.
- Tax form: You’ll get a W-2G form if you win over $600.
Horse race betting
- Federal Tax: 24% tax if you win more than $600 or 300 times your bet.
- State Tax: West Virginia tax rate is between 2.2% and 4.82%.
- Tax Form: You’ll get a W-2G form if you win over $600.
West Virginia lottery
- Federal tax: 24% tax is withheld if you win over $5,000.
- State tax: West Virginia takes 6.5% tax if you win over $5,000.
- Tax form: You’ll get a W-2G form for winnings over $5,000.
What happens if you don’t report gambling winnings in WV?
If you don’t say anything about your wins, you could land in trouble with the tax office. You might have to pay extra fees later, and they could even charge you interest for being late. It doesn’t matter if you won from an online casino, sports betting site, or the WV Lottery; if you win big, they expect you to say so.
The best move is to just be honest. Say what you won, keep any slips or proof, and fill in your tax forms properly. It keeps you compliant and saves you the hassle of facing fines and penalties later.
WV online gambling sites by type
West Virginia gambling laws mean that you have to be 21 and within state lines to gamble online legally. The same rules apply if you want to place bets on your favorite team at sportsbooks. While it’s legal for operators to host live poker games, at present no WV online gambling site offers it.
What about gambling and sports betting at land-based casinos? The same rules apply in terms of age limit (you have to be 21). It is legal to purchase lottery tickets and play bingo if you’re over the age of 18 though.
Want to know more? I’ve put together a list of all the WV legal gambling categories and age requirements in one place.
| Gambling vertical | Offline legal age | Online legal age | Online since |
|---|---|---|---|
| Casinos | 21 | 21 | 2020 |
| Sportsbooks | 21 | 21 | 2018 |
| Social casinos | n/a | n/a | n/a |
| Social betting apps | n/a | n/a | n/a |
| Online poker | 21 | n/a | n/a |
| Lottery | 18 | n/a | n/a |
| Bingo | 18 | n/a | n/a |
West Virginia online casinos Legal since 2020
The Mountain State legalized online casinos in 2019, with the first operator opening in 2020. That means that WV online gambling is still relatively new especially when compared to New Jersey gambling, with only a small number of legal online casinos available. Still a much better situation than what we see on the Illinois online gambling landscape though!
However, West Virginia’s online casinos are tied to established land-based operators that offer some advantageous welcome offers such as a 100% deposit match bonus up to $2,500 and 50 free spins.
So even though online casinos in WV might be new they are keeping up with the big boys in terms of promotions. These promotions also carry a super low wagering requirement of 1x, so extra plus points there.
New West Virginia online casinos are also opening at a steady pace. In 2020 there were only 2 online casinos, but in 2021 another four online casinos opened their doors. As of the time of writing, a total of seven WV online casinos are available with PointsBet Casino being the newest one to be added to the list.
West Virginia betting sites Legal since 2018
West Virginia sports betting is legal, with online and retail sportsbooks available for fans who are over 21. WV Sports Lottery Wagering Act of 2018 legalized sports betting in the state. Since 2019 a small but growing number of online sportsbooks, linked to land-based operators, have successfully set up shop in the Mountain State.
All the major US sports are represented at top operators like BetMGM and FanDuel, including NFL, MLB, NBA, MMA (mixed martial arts), and NASCAR. While you can’t bet on college football games in some states, there are no such restrictions in West Virginia.
You can bet on major international sporting events too, including international soccer and tennis tournaments. All online sportsbooks in West Virginia have generous welcome bonuses in the form of risk-free bets – usually in the four figure range. Other sportsbooks also offer daily and weekly promotions after you’ve signed up, to keep players coming back for more.
West Virginia online poker Legal since 2019
The good news is poker is technically legal since the Mountain State passed the 2019 WV Lottery Interactive Wagering Act. Online gambling in West Virginia may be new, but it’s also growing fast. As the situation improves I’d expect to see major brands like BetMGM and BetRivers to get in on the action.
What about playing poker in person in West Virginia? It’s worth pointing out here that while some land-based casinos in WV like Mardi Gras host poker rooms – it’s not available at every operator.
- Online poker is legal
- No online gambling site in WV offers it yet
Other forms of gambling in WV
The big three verticals — online slots, sports betting, and live poker — are all legal (and mostly) available to play in the state. But what about other forms of gambling in West Virginia? The biggest has got to be the lottery.
West Virginia Lottery
The West Virginia Lottery has been issuing lottery tickets since January 1986 with a jackpot of $5,000. These days the jackpots can go up to $60 million, and as of 2021 West Virginians have netted over $3 billion in prize money. Proceeds from the lottery have generated over $10 billion for the residents of West Virginia. The money has helped senior citizens and funded schools and education, state parks, and other worthy causes.
Bingo
Bingo in West Virginia can only be hosted by charities and public organizations, together with commercial bingo at specified gaming establishments. As of yet, online bingo is still not available for the Mountain State’s residents.
Horse race betting
Offline and online horse betting is legal in the state, with a number of third-party sites offering risk-free bets as a welcome bonus online. The state’s four licensed racetracks allow you to place bets on live thoroughbred and greyhound races, as well as on races across the country.
Greyhound race betting
Similar to horse racing, West Viriginia also allows its residents the option to bet on greyhounds. West Virginia is one of the five states that still have active greyhound tracks. Some sportsbooks (such as FanDuel) will offer both horse racing and greyhound racing on a separate platform so do keep an eye out for this in case you don’t find online greyhound racing at your favorite sportsbook.Offline gambling in West Virginia
West Virginia has a long and rich history of gambling, with 5 land-based casinos, most of which originated as racetracks. Unlike NJ, the state doesn’t have the equivalent of a one-stop Atlantic City-style location for gambling. Instead, WV has different operations dotted around rural and urban locations in the state.
Despite hosting racetracks that have a history going back to the early 20th century, table games and sports betting only became legal in 2007 and 2018, respectively.
Four of the land-based casinos also host tracks for thoroughbred and greyhound races. These include Hollywood Casino at Charles Town Races, Mardi Gras Casino and Resort, Mountaineer Casino, Racetrack and Resort, Wheeling Island Casino-Racetracks.
Another popular form of gambling is Video Lottery Terminals (VLT). These machines have been available at licensed racetracks since 1994, and other select locations like bars since 2001. These machines offer players a range of slots, RNG table games, and KENO. As with the lottery, a percentage of the revenue is used for state-run programs that benefit the people of West Virginia.
Bingo games and raffles are also legal in West Virginia, provided they are run by licensed charitable and public service organizations.
You can gamble at all of the operators in West Virginia so long as you’re at least 21 years old. The Greenbrier is the only exception to the rule. You have to be 21+ and a member or a guest before you can place bets at their casino and sportsbook.
How are land-based and online gambling operators connected? Due to state rules, every online casino and sportsbook is legally connected to one of 5 casinos.
| Casino | Date launched | Online version | Online poker | Online casino | Online sports |
|---|---|---|---|---|---|
| Wheeling Island Casino-Racetracks | 2007: began offering casino table games | Yes | No | No | Yes |
| Mountaineer Casino, Racetrack and Resort | 2007: began offering casino table games 1951: Opened as racetrack | Yes | No | Yes | Yes |
| Mardi Gras Casino and Resort | 2008: began offering casino table games | Yes | No | No | Yes |
| Hollywood Casino at Charles Town Races | 2009: began offering casino table games 1933: Opened as a racetrack | Yes | No | Yes | Yes |
| The Casino Club at the Greenbrier | 2010: casino founded 1913: Opened as a hotel resort | Yes | No | Yes | Yes |
How we rate the best West Virginia gambling sites
The number of legal gambling sites in WV is growing every year since the West Virginia Interactive Wagering Act was passed in 2019. The West Virginia Lottery is the governing body that grants licenses to online gambling and sportsbooks in the Mountain State – and we always make sure the sites we rate are approved by the state’s regulator.
When we rate WV gambling sites, we have a criteria list and use an unbiased points-based system. If two casinos have different scores, there’s a reason for that, and we always make that clear for you (the player) so you can choose the best WV legal gambling site.
Want more info on how we rate legal online gambling sites in WV? Check out a detailed breakdown of our full criteria here.
How safe is WV gambling?
You can safely and legally gamble online in West Virginia. Compared to other states it’s a newcomer to the industry, but the regulations are as strict and well-enforced as anywhere.
The West Virginia Lottery grants licenses and regulates iGaming in the state (as well as running the state lottery). While the West Virginia Lottery site isn’t the easiest to navigate for users looking for licensed online gambling sites, it does dedicate a section with detailed rules and regulations for online gambling in WV the states.
The West Virginia Lottery Commission is the sole auditor for online and offline operators in the state. That means it’s responsible for auditing all forms of gambling in WV. That includes lottery, scratchers, table games, VLTs, online gambling, sportsbooks, and more.
Gambling’s impact on West Virginia
Revenue from all forms of gambling has greatly impacted the economy of the Mountain State. The gross revenue for casinos in 2020 was over $400 million. The West Virginia Lottery has generated over $10 billion for social programs in the state. According to official WV Lottery statistics, $1.4 billion has gone into helping senior citizens, $3.5 billion to education, and $1.2 for tourism, which helps maintain and improve national parks.
What about the WV online gambling industry in 2021? According to WV commission reports, it’s growing at a steady clip, with online casino revenue gaining over $30 million of revenue as of June 2021. This growth is bound to impact the economy of the state and transfer more revenue to the WV Lottery in 2022, which will boost the economy and positively impact the people of West Virginia.
FAQs
Is gambling legal in West Virginia?
Yes. You can gamble online at licensed WV online gambling sites within the state limits. Want to know what site is legal? Always look for the “West Virginia Lottery Approved” seal at the footer of the operator’s page.
How many online gambling sites are there in WV?
At time of writing there are 7 online casinos in West Virginia and most of these come with a dedicated sportsbook. All of the legal West Virginia gambling sites are partnered with one of the major offline casinos in the state.
Where can you gamble in WV?
It depends on what you’re looking for! If you want to play video slots and RNG table games, you could opt for a reputable brand like BetMGM. For sports betting FanDuel and Caesars Sportsbook might be more your thing. Every operator has its advantages (and disadvantages).
When did West Virginia legalize gambling?
In West Virginia online gambling was officially legalized in 2019 with the passing of the West Virginia Lottery Interactive Wagering Act. Sports betting had been legalized in 2018, and table games at land-based casinos were legalized in 2007.
What is the legal gambling age in West Virginia?
You need to be 21+ to be able to legally gamble in West Virginia – that includes casino games, sports betting, and racetracks. However, if you’re over the age of 18 you can purchase lottery tickets and play bingo.
