State-Level Gambling Legality in West Virginia

West Virginia legalized online casinos in 2019 through the Lottery Interactive Wagering Act, making it one of the first U.S. states to regulate iGaming. The law allows each of the state’s five land-based casinos to operate up to three online “skins,” creating a potential market of fifteen online casino brands. Regulation and licensing are handled by the West Virginia Lottery Commission, which enforces responsible gambling measures, geolocation restrictions, and compliance with state rules.
The minimum legal age for casino gambling, both online and offline, is 21. Other forms of gambling, such as horse racing, bingo, and lottery, are permitted from age 18. Online play is only allowed within WV’s borders, verified through geolocation technology. Operators pay a 15% tax on adjusted gross receipts, supporting state programs and public initiatives. This structure ensures a safe, regulated industry while penalizing unlicensed operators with strict fines and potential criminal charges.
Key Legal Provisions in WV
| Provision | Details |
|---|
| Legalization Year | 2019 – Lottery Interactive Wagering Act |
| Regulatory Authority | West Virginia Lottery Commission |
| Licensed Casinos | 5 land-based, each with up to 3 online “skins” |
| Minimum Age | 21 (casinos, online); 18 (lottery, bingo, horse racing) |
| Tax Rate on iGaming | 15% of adjusted gross receipts |
| Enforcement | Fines and criminal charges for illegal operators |
Gambling Taxes in West Virginia

Gambling in WV is subject to specific state taxes, which vary depending on the activity. Online casinos are taxed at 15% of adjusted gross receipts, while land-based casinos face higher tax rates on slot machines and table games. Additionally, player winnings are taxable income, with state withholding applied.
WV Gambling Tax Structure:
- Online casinos (iGaming): 15% of adjusted gross receipts
- Slot machines (land-based): approximately 53.5% tax rate
- Table games (land-based): approximately 35% tax rate
- State withholding on gambling winnings: 4.82% (as of 2025)