Betting on horse races is legal in California. The state has authorized pari-mutuel wagering at licensed tracks since 1933, and today you can place bets in person at racetracks and off-track facilities, at certain tribal casino racebooks, or online through platforms licensed by the California Horse Racing Board. Every legal horse bet in the state runs through the pari-mutuel system, meaning you wager against other bettors in a shared pool rather than against a bookmaker.1California Public Law. California Business and Professions Code 19594
Where You Can Legally Place a Bet
California offers four channels for legal horse race wagering.
Racetracks
Licensed tracks include Santa Anita Park in Arcadia, Del Mar in Del Mar, and Los Alamitos in Cypress.2California Horse Racing Board. CHRB Facilities On live race days you can bet at a window or a self-service terminal, and tracks also offer simulcast wagering on races from out of state during their off-seasons.
Off-Track and Satellite Facilities
Dozens of authorized satellite wagering locations across the state take bets on simulcast races. Cal Expo in Sacramento operates as a simulcast-only facility, and these venues are commonly called off-track betting, or OTB, locations.
Tribal Casino Racebooks
Several tribal casinos host racebooks, including Fantasy Springs Casino in Indio and Viejas Casino in Alpine.2California Horse Racing Board. CHRB Facilities
Online Advance Deposit Wagering
If you want to bet from home or your phone, California licenses advance deposit wagering (ADW) providers. You open an account, deposit funds, and place wagers on races around the country. State law requires every ADW platform taking bets from California residents to hold a CHRB license and to maintain written agreements with the racing associations whose races it offers.3California Legislative Information. California Business and Professions Code 19604 CHRB-licensed providers as of 2025 include TVG, TwinSpires, Xpressbet, BetAmerica, NYRA Bets, and WatchandWager, among others.4California Horse Racing Board. Advance Deposit Wagering The list changes, so check the CHRB site before signing up with a new platform.
Who Can Bet
You must be at least 18 to bet on horse races in California. State racing regulations bar any minor from buying or cashing a pari-mutuel ticket, and track employees cannot knowingly sell to or pay out to anyone underage.5Legal Information Institute. California Code 4 CCR 1968 – Wagering by Minors Prohibited The same 18-year minimum applies at racetracks, OTB sites, and ADW platforms.
One thing to watch: tribal casinos often set their own floor at 21. If you are 18, 19, or 20 and want to bet horses at a tribal racebook, confirm that casino’s age policy before you drive out.
What Counts as Illegal Betting
Legal horse betting means wagering through the pari-mutuel system at a licensed facility or ADW platform. Everything outside that framework falls under California’s anti-bookmaking statute. Penal Code 337a makes bookmaking, pool-selling, and accepting or placing unlicensed wagers punishable by up to one year in county jail or a sentence in state prison, a fine up to $5,000, or both.6California Legislative Information. California Penal Code 337a The statute also reaches anyone who provides a location for illegal wagering.
In practical terms, using an offshore sportsbook or an unlicensed betting app to bet on horses carries real criminal exposure, though enforcement tends to focus on operators rather than individual bettors. If you stick to CHRB-licensed outlets, you are on solid legal ground.
Taxes on Your Winnings
Horse racing winnings are taxable at both the federal and state level.
Federally, the IRS treats gambling winnings as income. For pari-mutuel wagers, the payer must withhold federal income tax at 24 percent when your winnings top $5,000 and the payout is at least 300 times your wager amount.7eCFR. 26 CFR 31.3402(q)-1 – Extension of Withholding to Certain Gambling Winnings Below those thresholds, nothing is withheld automatically, but you still owe tax on the winnings when you file. Larger payouts come with a Form W-2G that also goes to the IRS.
California taxes all gambling winnings as personal income. The one carve-out is California State Lottery winnings, which the state exempts; horse racing payouts do not qualify.8Franchise Tax Board. Gambling – Personal Income Types Your winnings flow into your federal adjusted gross income, which California uses as the starting point for your state return.
You can deduct gambling losses against your winnings, but only up to the amount you won, and only if you itemize. Win $10,000 and lose $15,000 across the year, and your deduction caps at $10,000.8Franchise Tax Board. Gambling – Personal Income Types Keep dated records of your bets, wins, and losses throughout the year; the deduction is far easier to claim and defend when you have the paperwork.
Who Regulates California Horse Betting
The California Horse Racing Board has regulated horse racing and pari-mutuel wagering in the state since 1933.9California Horse Racing Board. About The CHRB licenses racing associations, ADW providers, satellite wagering facilities, and the trainers, jockeys, owners, and veterinarians involved in the sport.10California Horse Racing Board. Occupational License Fees If you have a dispute about a payout or suspect something irregular at a California track or ADW platform, the CHRB is the agency to contact.