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NV · United States Caution

Prediction Markets
in Nevada

The Nevada Gaming Control Board filed a civil complaint against Polymarket in January 2026, claiming its event contracts constitute wagering under Nevada gaming law. CFTC-regulated platforms like Kalshi operate under federal preemption. Polymarket's QCEX platform is restricted for Nevada residents pending resolution of the Gaming Control Board's enforcement action, which directly challenges whether CFTC designation overrides Nevada's gaming authority.

Platforms available
3 / 4
State status
Caution
State income tax
None

Which platforms are available in Nevada?


Platform Status in NV Notes
Kalshi Available CFTC-regulated DCM — broadest topic coverage, no deposit minimum
Polymarket Restricted Blocked: active state enforcement action or geo-restriction in place as of April 2026
Manifold Available Play-money + optional sweepstakes cashout, 5% fee. Available everywhere except DE, ID, MI, WA.
PredictIt Available Politics-only markets, $850 max per contract. CFTC no-action relief.

⚠ Platform availability can change. Always verify directly with the platform before depositing funds. Polymarket's QCEX waitlist is currently 6–12 weeks for most states.

Available in Nevada

Regulatory environment in Nevada


The Nevada Gaming Control Board filed a civil complaint against Polymarket in January 2026, claiming its event contracts constitute wagering under Nevada gaming law. CFTC-regulated platforms like Kalshi operate under federal preemption. Polymarket's QCEX platform is restricted for Nevada residents pending resolution of the Gaming Control Board's enforcement action, which directly challenges whether CFTC designation overrides Nevada's gaming authority.

⚠ What this means for Nevada residents
  • Kalshi (CFTC-regulated) operates under federal preemption — generally accessible in Nevada
  • Polymarket QCEX is currently restricted due to active state-level enforcement action
  • Monitor regulatory developments — enforcement posture in caution states can shift quickly
  • Consult a local attorney before deploying significant capital on non-CFTC platforms
State regulator
Nevada Gaming Control Board

How Nevada taxes prediction market profits


Nevada state tax
None
No state income tax — federal only
Federal tax
Up to 37%
Ordinary income — top federal bracket

Nevada has no state income tax, so event contract profits are subject only to federal taxation.

At the federal level, platforms like Kalshi issue annual 1099-MISC forms reporting net profits as ordinary income. You can deduct up to $3,000 in net losses per year against other income, carrying forward the remainder to future years. If you trade sports event contracts, the One Big Beautiful Bill Act (OBBBA, signed July 4 2025) caps sports betting loss deductibility at 90% starting in 2026.

General information only. Consult a qualified tax professional regarding your specific situation.