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Illinois
Gambling Laws 2026

Sports Betting: LegalCommercial casinos

Sports Betting

Legal

Casino Gambling

Commercial casinos

Online Casino / iGaming

Illegal

State Lottery

Yes

Horse Racing / Racetracks

Legal

Illinois has a dense commercial casino market and a fully legal sports betting system. The state has 16 licensed commercial casinos, with the Rivers Casino in Des Plaines generating some of the highest gaming revenue of any single casino facility in the country outside Nevada and New Jersey. The Chicago metro area has multiple options within reasonable driving distance. Sports betting became legal in 2019 and launched in 2020, with mobile betting eventually going live without requiring in-person registration.

A Chicago casino was authorized in the 2019 expansion law and has been in development, with construction progress tied to financing and regulatory approvals. The lottery has operated since 1974. Arlington International Racecourse ended in 2021 when the property was sold to the Chicago Bears for a potential stadium site.

For residents, Illinois offers substantial legal gambling options. Mobile sports betting is fully accessible without visiting a casino first. You are within an hour of a major casino if you live in the Chicago area. Online casino gambling remains illegal, which is the main gap compared to states like New Jersey or Michigan. The Illinois market is competitive and all major national sportsbook operators hold licenses.

Chicago area has multiple commercial casinos. Sports betting legal since 2020. Rivers Casino in Des Plaines is busy.

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People Also Ask

Can you legally gamble in Illinois?

Illinois is home to 17 casinos, nearly 9,000 licensed video gaming locations, and 15 active, approved sportsbooks. Regulated casino gambling, video gaming, and sports wagering generated more than $2.2 billion in tax revenue for the state and local communities in calendar year 2025.

What is the new gambling tax law in Illinois 2026?

Another change under the sweeping tax and spending bill is an update to slot jackpot tax reporting. As of Jan. 1, 2026, the minimum reporting threshold is $2,000. The Illinois Department of Revenue said it allows the federal threshold for withholding.

What are the new rules for gambling?

You can take a gambling loss deduction against your gambling winnings. However, as of tax year 2026, taxpayers can only deduct up to 90% of their gambling losses against gambling winnings. Prior to 2026, gamblers could deduct up to 100% of their winnings based on losses.

What happens if I win $100,000 at the casino?

When you win a large sum at a casino, such as $100,000, the payout method can vary depending on the game and the casino. For standard winnings from table games, slots or poker, casinos typically pay out the amount in a lump sum with taxes withheld at the time of payout.

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Sources: American Gaming Association 2024, Legal Sports Report, NCSL. Gambling laws change frequently — verify current status before wagering.

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