New Jersey Online Casino Laws
Under Governor Chris Christie, a revised bill that permitted online gambling was approved by the New Jersey legislature in 2013. This allowed land-based casinos in Atlantic City to operate online gameplay. By 2017, the state's gambling industry surpassed $100 million in tax revenue.
In October 2017, the state signed an interstate compact, which allowed players across New Jersey, Delaware, and Nevada to participate in online poker games and other forms of casino gaming. Michigan later joined the agreement. Today, the best online casinos in NJ have made gaming a multi-billion-dollar industry within the Garden State, with over $2 billion in annual revenue.
Timeline of Significant New Jersey Laws for Gaming
2013 – Legalization of online casinos through Bill A2578
2018 – Launch of legal sports betting following the Murphy v. NCAA Supreme Court decision
2020 – Expansion of remote registration for online accounts
2022 – Renewal of iGaming law extending New Jersey gambling online through 2028
2023 – Enhanced responsible gaming measures implemented
2024 – Further expansion of interstate compacts for online poker
Licensed operators can offer New Jersey online betting, and all gaming activities must comply with state laws. Online gaming is regulated by the New Jersey Division of Gaming Enforcement (DGE) and the New Jersey Casino Control Commission.
Tax Implications
The law imposes an 8.5% tax on wagers made in person. For online wagers, a 15% tax is imposed. Sports betting in New Jersey is subject to a 13% tax rate. The IRS requires reporting for any winnings over $600, and New Jersey does not allow deductions for gambling losses.
How to Report Gambling Winnings in New Jersey
Report all gambling winnings on your federal tax return (Form 1040)
Report the same amount on your New Jersey state tax return
Keep detailed records of all gambling activities, including wins and losses
For winnings over $600, expect to receive a W-2G form from the casino
Gambling Age Requirements
In the Garden State, adults 18 years of age can participate in the lottery. But in order to gamble at a casino in person or online, adults must be 21+. All licensed platforms use strict verification processes to confirm age and identity before allowing real-money play.
Tribal Casino Partnerships
There are currently no federally recognized tribal casinos in New Jersey. All casino and gambling partnerships are state-owned or privately operated. Two Atlantic City casinos were previously managed by gaming subsidiaries owned by Native American Tribes, but they completed their management assignments in 2024.