New Hampshire Casinos, Sweepstakes and Gambling

Sweepstakes Casinos in New Hampshire

Sweepstakes casinos are accessible in New Hampshire and all of our recommended platforms are currently available. The state has not taken enforcement action against sweepstakes operators, and no legislation specifically targeting them has passed. They operate in a grey area — New Hampshire's gambling laws have not been applied to the sweepstakes model, and the platforms continue to serve New Hampshire players.

• MegaBonanza: Our top pick for New Hampshire. Large slots catalogue, generous daily offers, and a polished free-entry model.
• Crown Coins: A well-regarded sweepstakes casino with a strong game library and smooth redemption process.
• Spree: A growing platform with a clean no-purchase entry model and solid game selection.
• WOW Vegas: Over 1,000 slots plus live dealer games. Free Sweeps Coins from day one.
• Free Spin Casino: A solid option with a wide variety of slot titles.
• American Luck: A US-focused platform with regular promotional offers.
• Fortune Coins: Popular for its large game library and strong VIP programme.

Social Casinos

• 7 Seas Casino: Free-to-play Vegas-style slots. No prizes, no purchase.
• Vegas World: Free slots, poker, and table games.
• Casino World: A broad range of free social casino games.

Tax on Sweepstakes Winnings in New Hampshire

New Hampshire has no state income tax on wages, but gambling winnings are subject to federal tax. Sweepstakes platforms will issue a 1099-MISC for prizes exceeding $600. Federal withholding at 24% applies to larger prizes. No New Hampshire state tax return is required for sweepstakes income.

Frequently Asked Questions

Are sweepstakes casinos legal in New Hampshire?

They operate in a legal grey area. New Hampshire's gambling laws have not been applied to sweepstakes platforms, and no enforcement actions have been taken. All major platforms are accessible. The state has focused regulatory attention on the rapidly growing charitable gaming sector rather than on sweepstakes casinos. Social casinos with no prizes are the clearest legal option, but sweepstakes remain accessible.

Is online sports betting legal in New Hampshire?

Yes. New Hampshire became the first US state to launch online sports betting before retail, with DraftKings going live on December 30, 2019. Uniquely, DraftKings holds an exclusive contract with the state — it is the only licensed online sportsbook in New Hampshire. Under the agreement, DraftKings pays 51% of online revenue and 50% of retail revenue to the state. This high revenue share and the single-operator model set New Hampshire apart from virtually every other sports betting state. You must be 21+ to bet. The lottery controls the sports betting framework via its Gaming Regulatory Oversight Authority (GROA).

Are there casinos in New Hampshire?

There are no commercial or tribal casinos in New Hampshire. However, the state has a large and growing network of charitable gaming venues — currently 16+ licensed facilities — that offer the experience of a casino without the commercial structure. These venues operate table games (blackjack, roulette, Spanish 21, Three Card Poker, Let It Ride), poker rooms, bingo, and Historical Horse Racing (HHR) machines. They are required to donate 35% of revenue to registered charities and 10% to the state. The betting limit on table games was raised from $10 to $50 in 2023. Total industry revenue exceeded half a billion dollars in 2025.

What is historical horse racing (HHR)?

HHR machines — legalised at New Hampshire charitable gaming venues in 2021 — look and play like slot machines but derive their outcomes from the historical results of past horse races. Players choose how much information to reveal about the race before placing their bet. They are the closest thing to traditional slot machines that New Hampshire residents can legally use inside the state. HHR revenue has been a major growth driver for the charitable gaming industry, generating $75 million annually and rising.

Is online casino gaming legal in New Hampshire?

Not yet. Senate Bill 168, introduced in January 2025, would have legalised online casino gaming for players aged 18+ under a framework of 3-6 licensed operators supervised by the NH Lottery Commission, taxed at 45% of gross gaming revenue. The bill faced opposition from charitable gaming facilities — who see online casinos as competition — and stalled without advancing. New Hampshire has attempted iGaming legalisation before; the Senate passed a similar bill in 2023 that died in the House. The issue is likely to return but faces structural opposition from the now-powerful charitable gaming lobby.

Does New Hampshire have a state income tax on gambling winnings?

New Hampshire has no general state income tax, so gambling winnings are not subject to New Hampshire state tax. Federal tax obligations still apply — the federal withholding rate is 24% for prizes of $600 or more. This is a significant advantage for New Hampshire gamblers compared to most other states.

What responsible gambling resources are available in New Hampshire?

The National Council on Problem Gambling — New Hampshire provides a confidential helpline at 1-800-522-4700, available 24/7. The NH Lottery Commission's Gaming Regulatory Oversight Authority also funds problem gambling treatment through a portion of sports betting and gaming revenue. The New Hampshire Lottery provides responsible gambling tools including deposit limits and self-exclusion for online lottery and sports betting accounts.

New Hampshire Gambling Laws

New Hampshire gambling is regulated by the New Hampshire Lottery Commission, which also operates the Gaming Regulatory Oversight Authority (GROA) overseeing sports betting. A Pari-Mutuel Commission regulates horse racing. Charitable gaming is licensed and monitored by the Lottery Commission under detailed rules requiring charitable partnerships and revenue sharing.

The fundamental structure of New Hampshire gambling law is that almost all gambling is illegal unless specifically authorised. What has been specifically authorised: the state lottery (1963), charitable gaming (bingo, poker, table games), pari-mutuel wagering, HHR machines (2021), and sports betting (2019). Slots and traditional electronic gaming machines remain specifically prohibited. Online casino gaming has not been authorised despite multiple attempts.

New Hampshire's sports betting model is distinctive nationally. Rather than licensing multiple competing operators at market rates, the state ran a competitive bid and awarded DraftKings an exclusive 10-year contract with an unusually high revenue share (51% online, 50% retail). The state effectively treats sports betting as a lottery-like product rather than a competitive commercial market. The New Hampshire Lottery Commission controls the entire framework.

New Hampshire Gambling History

Pari-mutuel wagering on horse racing was the first form of regulated gambling in New Hampshire, authorised in 1933. The racing industry thrived for decades but declined sharply in the 2000s; both greyhound and horse racing ceased by 2013. The former Seabrook Greyhound Park is now The Brook Casino, operating as the state's largest charitable gaming venue.

New Hampshire made history in 1963 by establishing the first US state lottery since the 19th century — a landmark that opened the door for dozens of other states to follow. The New Hampshire Lottery predates most others by years and decades. Charitable bingo followed in 1971, and the broader charitable gaming framework expanded through the 1970s and into the 2000s when for-profit operators were permitted to run charitable gaming facilities (2006).

Multiple attempts to establish land-based commercial casinos have failed. The 1990 HB 1266 bill was rejected on quality-of-life grounds. Subsequent proposals for video gaming machines, casino cruises, and racino-style facilities all failed in the legislature. Since New Hampshire has no federally recognised tribes, there has never been a path to tribal gaming.

The major modern development came in 2019 when New Hampshire legalised sports betting and immediately launched in online form first — becoming the first state to do so. HHR machines were legalised in 2021 and sparked the charitable gaming industry's recent explosive growth. The betting limit increase from $10 to $50 in 2023 further accelerated growth.

Charitable Gaming Casinos in New Hampshire

New Hampshire's 16+ licensed charitable gaming venues offer a casino experience within the state's regulatory framework. Each must register a charitable partner to receive at least 35% of revenue; an additional 10% goes to the state. Notable venues include:

• The Brook Casino (Seabrook): Located at the former Seabrook Greyhound Park; widely described as America's largest charity casino. Generated $7.4 million in revenue in March 2025 alone. Since 2019 has donated over $6.5 million to more than 75 New Hampshire charities. Offers simulcast racing alongside table games and HHR.
• The Nash Casino (Nashua): Opened March 2025; New Hampshire's largest gaming venue, with 1,000+ gaming machines (HHR) and 19 poker tables. Named after the city of Nashua.
• The Palace (Manchester): A well-established charitable gaming venue in the state's largest city.
• Beach Club Casino (Hampton Beach): Rebranded in 2024 following a multi-million dollar renovation by Granite State Gaming and Hospitality.

All venues offer table games with a $50 maximum bet per round (raised from $10 in 2023), poker rooms, and HHR machines. None may operate traditional slot machines.

Responsible Gambling in New Hampshire

• National Council on Problem Gambling: NH Chapter — Helpline at 1-800-522-4700, confidential and available 24/7.
• NH Lottery / GROA: Self-exclusion and responsible gambling tools for online lottery and sports betting; deposit limits and cooling-off periods required for DraftKings under the state contract.
• National Problem Gambling Helpline: 1-800-522-4700, 24/7 by phone, text, and live chat at ncpgambling.org.

References

1. New Hampshire Lottery
2. New Hampshire Pari-Mutuel Commission
3. Online gambling: are players at risk of prosecution?
4. American Gaming Association