Indiana gambling laws authorize four kinds of gaming — commercial casinos, sports wagering, charitable gaming, and tribal gaming — and set the age limits, licensing, taxes, and penalties that go with each. The Indiana Gaming Commission (IGC) runs the state’s regulatory system under Indiana Code Title 4, and federal rules on taxes and anti-money laundering apply on top of it.1Justia. Indiana Code Title 4 Article 33 – Riverboat Gambling
What You Can Legally Gamble On
Four categories of gaming are legal in Indiana, each with its own chapter of the code.
Commercial casinos operate under Indiana Code Article 33. Most of what began as riverboat casinos moved onshore after House Enrolled Act 1015 in 2019 authorized land-based operations and a new Vigo County casino.2LegiScan. IN HB1015 2019 Regular Session Slot machines, table games like blackjack and poker, and electronic gaming terminals are standard offerings, and the IGC certifies all gaming equipment.
Sports wagering has been legal since September 1, 2019, under Indiana Code Article 38, covering both in-person bets at licensed casinos and mobile betting through licensed online operators.3Indiana Gaming Commission. Sports Wagering and Paid Fantasy Sports Operators must use geofencing to verify every bettor is physically inside Indiana before accepting a wager.4Indiana Gaming Commission. Indiana Administrative Code Article 27 – Sports Wagering The law covers events with human competitors, so pro and college sports are eligible. Fantasy sports and esports run under different rules.
Charitable gaming is governed by Indiana Code Article 32.3, separate from the commercial casino statutes.5Justia. Indiana Code Title 4 Article 32.3 – Charity Gaming Qualified nonprofits can get a license from the IGC for bingo, raffles, pull-tabs, casino game nights, and similar fundraising events, with reporting requirements meant to confirm proceeds go to charitable purposes.6Indiana General Assembly. Indiana Code 4-32.3-1-1 – Application of Article
Tribal gaming operates under a separate federal and compact framework. The Pokagon Band of Potawatomi runs the Four Winds Casino in South Bend under a Class III compact finalized with Indiana in 2021, which authorized slot machines, most card games, and ball and dice games. Tribal gaming sits outside the IGC’s commercial jurisdiction, though federal anti-money laundering rules still apply.
Who Can Gamble, and the Self-Exclusion Option
You must be at least 21 to enter the gaming floor of an Indiana casino, place a sports wager (in person or online), or take part in any gambling at a licensed facility.7Indiana General Assembly. Indiana Code 4-35-7-2 – Age Restrictions Casino employees under 21 can work in non-gaming areas but cannot handle any patron-gambling function. Some charitable gaming events, like bingo, may allow lower ages set by the organization’s license, but the 21-and-over rule governs anywhere operating under the commercial or sports wagering statutes.
If you want to keep yourself out of Indiana casinos, the state’s Voluntary Exclusion Program has been running since 2004. You pick a term — one year, five years, or lifetime — and a single enrollment covers all Indiana casinos.8Indiana Gaming Commission. Voluntary Exclusion Program You can sign up at any Indiana casino, the IGC’s Indianapolis office, a designated problem gambling treatment provider, or online. Bring a government-issued photo ID; in-person enrollments must be witnessed by a gaming agent or IGC designee. The list is confidential, shared with casinos only for enforcement. If you’re found in a gaming area while enrolled, the casino must remove you and may confiscate any winnings.
Taxes on Your Winnings
Gambling winnings are taxable at both the federal and state level. The IRS requires payers to issue Form W-2G once winnings hit certain thresholds. For 2026, the minimum reporting threshold for slots, bingo, keno, and poker tournaments is $2,000.9Internal Revenue Service. Instructions for Forms W-2G and 5754 (Rev. January 2026) For sports bets, horse racing, and lotteries, the trigger is winnings of at least 300 times the wager amount. Regular federal withholding of 24% applies when winnings exceed $5,000 and meet the 300-times test. Backup withholding at the same 24% rate applies if you don’t provide a valid taxpayer identification number.10Internal Revenue Service. Instructions for Forms W-2G and 5754
Indiana adds its own layer. The state’s flat income tax rate for 2026 is 2.95%, and licensed gaming facilities are required to withhold at that rate on slot machine and keno winnings of $2,000 or more.11Indiana Department of Revenue. Requirements on Withholding Individual Income Tax Even where federal withholding isn’t required on a given payout, Indiana treats slot or keno winnings reportable federally as subject to state withholding. Check your county too, since gambling winnings count toward adjusted gross income for local income tax purposes.
Licensing to Operate or Work in Gaming
Owner’s Licenses
Anyone seeking to own or operate an Indiana casino must apply for an owner’s license through the IGC. The nonrefundable application fee is $50,000, paid with the first part of the application and used to fund the Commission’s background investigation.12Cornell Law Institute. Indiana Administrative Code 68 IAC 2-1-2 – Application Fees If the investigation costs more than $50,000, the IGC can assess additional fees. Applicants undergo financial audits and personal background checks covering criminal history, financial stability, and business associations. Once licensed, operators face regular financial audits, equipment certifications, compliance reports, and surprise inspections.
Operators also pay a graduated wagering tax on casino adjusted gross receipts that ranges from 10% to 40%, with higher rates applying as revenue climbs.13Indiana General Assembly. Indiana Code 4-33-13-1.5 – Graduated Wagering Tax A 3.5% supplemental wagering tax on adjusted gross receipts is split between the host city and county. Sports wagering operators pay a separate 9.5% tax on adjusted gross sports wagering receipts, due monthly.14Indiana Department of Revenue. Tax Types
Occupational Licenses for Employees
Casino employees need occupational licenses in one of three tiers based on how sensitive the position is. Annual renewal fees are $100 per property for Level 1 (most senior and security-sensitive roles), $50 for Level 2, and $25 for Level 3 (entry-level gaming floor staff).15Indiana Gaming Commission. Occupational Licensing If you work across multiple properties in the same ownership group, the renewal fee multiplies by the number of sister properties you access.
Operator Duties: Anti-Money Laundering and Integrity
Indiana casinos are subject to federal anti-money laundering rules under the Bank Secrecy Act, enforced by FinCEN. Any cash transaction over $10,000 — whether in a single exchange or through multiple transactions totaling that amount in one day — triggers a mandatory Currency Transaction Report.16FinCEN. CTR CPamphlet Casinos must also file Suspicious Activity Reports on transactions that appear designed to evade reporting or that have no obvious lawful purpose. Breaking up transactions into amounts below $10,000 to dodge the threshold, called structuring, is a federal crime even when the underlying money is legitimate. FinCEN has exempted certain automated transactions, like slot machine jackpots and bills inserted into electronic gaming devices, from CTR filing, but the broader framework stands.17Internal Revenue Service. Title 31 Anti-Money Laundering
Sports wagering operators have additional duties. Beyond geofencing, IGC rules require them to maintain internal controls for detecting unusual betting activity and to report suspicious patterns to an independent integrity monitoring provider.4Indiana Gaming Commission. Indiana Administrative Code Article 27 – Sports Wagering Sports governing bodies can petition the IGC to prohibit wagering on a specific event for good cause.
Penalties for Breaking the Rules
For licensed operators, IGC enforcement under Indiana Code Article 33 can produce monetary fines, license suspension, or revocation.1Justia. Indiana Code Title 4 Article 33 – Riverboat Gambling Scheduled audits and surprise inspections review financial records, gaming equipment logs, and compliance with advertising and promotional disclosure rules; irregularities can trigger formal investigations.
Running an unlicensed gambling operation of sufficient size carries federal exposure under 18 U.S.C. § 1955, which allows up to five years in prison.18Office of the Law Revision Counsel. 18 U.S. Code 1955 – Prohibition of Illegal Gambling Businesses The statute reaches operations that involve five or more people and have either run more than 30 days or grossed more than $2,000 in a single day. State and federal enforcement can overlap, so unlicensed operators may face charges from both Indiana prosecutors and the U.S. Attorney’s office.
What’s Changing
Charitable gaming saw the most movement in 2025. Senate Enrolled Act 209 allows certain veterans’ and fraternal organizations to be licensed for electronic pull-tab games, and Senate Enrolled Act 108 revised how organizations must spend net proceeds and adjusted conduct requirements for certain qualified groups.19Indiana Gaming Commission. 2025 Legislative Session Update
Online casino gaming (iGaming) remains unresolved. Bills to authorize interactive gaming have surfaced in multiple sessions, including Senate Bill 417 in 2021, which would have let licensed riverboat owners and certain other operators offer online casino games; none have passed. Online lottery sales and proposals to relocate existing casino licenses to new counties advanced in early 2026. Sports wagering’s 2019 framework has stayed largely intact, though the IGC regularly updates its administrative rules on event categories, integrity monitoring, and geofencing technology. If you hold a license or plan to apply, watch the IGC’s rulemaking as closely as the legislative calendar; much of what changes year to year moves through administrative action.