Nebraska is a racing state at heart. Its casinos exist because of its racetracks, and pari-mutuel betting is the state’s oldest form of legal wagering. Here is how online horse betting works for Nebraskans, which advance deposit wagering (ADW) apps accept them, and what is changing in 2027.
Online horse racing betting is available to Nebraska residents through ADW platforms that list Nebraska as an eligible state. Bets go into the same pari-mutuel pools as wagers placed at the track.
In this article 12 sections
- Nebraska horse racing: facts and figures
- Is online horse betting legal in Nebraska?
- Horse betting sites in Nebraska
- Nebraska racetracks and racetrack casinos
- Major horse betting events for Nebraska bettors
- Types of horse racing bets in Nebraska
- Best horse betting apps in Nebraska
- Online sports betting: the 2026 ballot
- Taxes on horse racing winnings in Nebraska
- Responsible gambling in Nebraska
- Nebraska horse racing betting in 2027
- Nebraska
Nebraska horse racing: facts and figures
| Quick facts | Nebraska |
|---|---|
| Online horse betting | Yes, through ADW apps that accept Nebraska customers |
| Licensed racetracks | Six, each tied to a racetrack casino |
| Regulator | Nebraska Racing and Gaming Commission |
| Sports betting | Retail only, at racetrack casinos (21+) |
| Online sports betting | Not legal; on the November 3, 2026 ballot |
| AmWager minimum age | 21+ |
| Problem gambling helpline | 1-833-BETOVER (1-833-238-6837) |
Is online horse betting legal in Nebraska?
Yes. Nebraskans can bet on racing nationwide through ADW operators that accept Nebraska customers. ADW is pari-mutuel wagering: you deposit in advance, your bets are pooled with other bettors’ at the host track, and the track sets the payout after takeout.
Horse racing is regulated by the Nebraska Racing and Gaming Commission, which also oversees the racetrack casinos and their sportsbooks. Nebraska limits racing licenses to one track per county.
Horse betting sites in Nebraska
AmWager is our racing partner and accepts customers in Nebraska. It is racing-only, with pari-mutuel pools from tracks across North America and abroad, free past performances and live video on many races. Customers must be 21 or older.
Read our AmWager review Visit AmWager →
Other national ADW brands such as TwinSpires and TVG (FanDuel Racing) serve many states. Check each operator’s eligible-state list before you sign up.
Nebraska racetracks and racetrack casinos
Nebraska voters approved casino gaming at licensed racetracks in 2020, and the tracks have been transformed since. Six licensed racetracks anchor the state’s gaming map, and five of their casinos already host sportsbooks:
- WarHorse Lincoln, at the Lincoln racetrack, which opened Nebraska’s first sportsbook on June 22, 2023.
- Grand Island Casino Resort, at Fonner Park in Grand Island, with a sportsbook since August 23, 2023.
- WarHorse Omaha, at the Omaha racetrack, with a sportsbook since November 1, 2023.
- Harrah’s Columbus, at the Columbus racetrack, with a sportsbook since May 17, 2024.
- Lake Mac Casino Resort in Ogallala, which opened a temporary facility with a sportsbook on August 19, 2025.
- WarHorse South Sioux City, which broke ground on August 27, 2026.
Fonner Park has long hosted the bulk of Nebraska’s live thoroughbred racing each spring. Check the Commission and each track for current race dates.
Major horse betting events for Nebraska bettors
Nebraska’s own meets are small, so most ADW action is on the national calendar:
- The Kentucky Derby at Churchill Downs on the first Saturday in May, plus the Preakness and the Belmont Stakes, which returns to the rebuilt Belmont Park in 2027.
- Oaklawn Park’s spring meet in Arkansas and the summer at Saratoga.
- The Breeders’ Cup each fall, scheduled for Belmont Park in 2027.
Types of horse racing bets in Nebraska
- Win, Place and Show: back a horse to finish first, in the top two, or in the top three.
- Exacta, Trifecta and Superfecta: pick the first two, three or four finishers in order, or box them to cover any order.
- Daily Double and Pick 3 to Pick 6: pick the winners of consecutive races.
A worked example: a $1 trifecta key with one horse on top and three underneath covers six combinations and costs $6. You win only if your key horse wins and two of your other three fill second and third.
Best horse betting apps in Nebraska
AmWager’s app runs on iOS and Android with wagering, video and handicapping data in one place, and checks your location to confirm you are in an eligible state. When comparing ADW apps, look at track coverage, video, rewards and how fast withdrawals land.
Online sports betting: the 2026 ballot
Nebraska’s sportsbooks are retail only, inside the racetrack casinos. Lawmakers’ constitutional amendment for mobile betting, LR 20CA, cleared first-round debate in April 2025 but died when the 2026 session ended on April 17, 2026.
Supporters went around the Legislature. Two initiatives are on the November 3, 2026 ballot: a constitutional amendment allowing wagers through an internet platform run by an authorized operator, and a statute tying online betting to the six licensed racetracks, with up to two platforms each (12 statewide), in-state servers and a 20% tax. Each needs a simple majority plus “yes” votes exceeding 35% of all ballots cast. If they pass, the Commission must adopt rules by June 1, 2027, so do not expect a live app in 2026.
Racing benefits either way: the tracks would hold the online licenses.
Taxes on horse racing winnings in Nebraska
Winnings are taxable income under federal and Nebraska law. Large pari-mutuel payouts can trigger federal reporting, and withholding generally applies when a payout exceeds $5,000 and is at least 300 times the stake. From the 2026 tax year, only 90% of gambling losses can be deducted, and never more than your winnings. Keep a record of every ticket.
Responsible gambling in Nebraska
Set a budget before the first race and stick to it. ADW accounts offer deposit limits and self-exclusion. Nebraska’s problem gambling helpline is 1-833-BETOVER (1-833-238-6837), available 24 hours, and 1-800-GAMBLER works nationally. See our responsible gambling guide.
Nebraska horse racing betting in 2027
Online betting rules due
If voters approve the November 3, 2026 initiatives, the Nebraska Racing and Gaming Commission must adopt online wagering rules by June 1, 2027, with licenses tied to the six racetracks.
South Sioux City’s casino rises
WarHorse South Sioux City broke ground in August 2026, adding the sixth racetrack casino to Nebraska’s map.
Belmont and the Breeders’ Cup
The Belmont Stakes returns to Belmont Park in 2027, and the Breeders’ Cup follows there in the fall, the biggest national betting days for Nebraska ADW players.
What is the best horse racing betting site in Nebraska?
It depends what you bet. Our partner AmWager carries a wide track list at home and abroad, streamed races and an uncluttered bet slip. TwinSpires, owned by Churchill Downs, has deep handicapping content and TVG and FanDuel Racing add television and streaming coverage. Many Nebraska players keep two accounts to compare rebates and track coverage.
Is online horse betting legal in Nebraska?
Yes. ADW apps that accept Nebraska customers, such as AmWager, offer pari-mutuel betting on tracks nationwide.
What is the age to bet on horses online in Nebraska?
It depends on the operator. AmWager requires customers to be 21 or older.
Where can I watch live horse racing in Nebraska?
At Nebraska’s licensed racetracks, with Fonner Park in Grand Island hosting much of the live thoroughbred calendar. Check track schedules for current dates.
Can I bet on sports online in Nebraska?
Not yet. Sports betting is retail only at the racetrack casinos. Online betting is on the November 3, 2026 ballot, with rules due by June 1, 2027 if it passes.
Do I have to pay tax on horse racing winnings in Nebraska?
Yes. Winnings are taxable income under federal and Nebraska law, and large payouts can trigger a W-2G.
