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IN · United States Open

Prediction Markets
in Indiana

Indiana is fully open for prediction markets: all major platforms available, no enforcement actions, and one of the lower state income tax rates in the Midwest at 3.05% flat. Indiana was among the first states to legalize mobile sports betting, launching in September 2019, giving it a well-established regulatory framework for event-based wagering that coexists comfortably with CFTC-regulated prediction markets.

Status
Open
State tax
3.05% flat
Sports betting
Legal (Sep 2019)
Enforcement
None

Which platforms work in Indiana?


Available
Kalshi

All categories available in Indiana: sports, economics, politics, weather, and crypto. No state-level restrictions.

Available
Polymarket

Polymarket QCEX is available in Indiana. Apply via the standard waitlist (invite-only nationally).

Available
Manifold

Both Mana play-money and Sweepcash real-prize features available in Indiana.

Available
PredictIt

CFTC no-action exemption. US politics-only, $850 per contract cap. Available in Indiana.

Available
Robinhood

All prediction market contracts available: sports, economics, and political event contracts fully accessible in IN.

Indiana was an early sports betting adopter


Indiana legalized sports betting in May 2019 and launched mobile wagering in September 2019: making it one of the first states outside New Jersey and Nevada to go live after the Supreme Court's PASPA decision. With the Pacers (NBA), Colts (NFL), Fever (WNBA), and strong Indiana University and Purdue fan bases, Indiana developed a mature sports betting market quickly. FanDuel, DraftKings, BetMGM, and other major operators are all licensed by the Indiana Gaming Commission.

CFTC-regulated prediction markets operate alongside Indiana's licensed sportsbooks without any regulatory friction. The Indiana Gaming Commission oversees sports betting; Kalshi operates under CFTC federal jurisdiction: separate regulatory frameworks that coexist cleanly in Indiana.

IN traders have full flexibility: FanDuel/DraftKings for spreads, props, and parlays (IN-licensed sportsbooks); Kalshi for binary outcome contracts, economics, and political markets. No regulatory friction between the two in Indiana.

Indiana's 3.05% flat income tax


State tax: 3.05% flat

Indiana has a flat 3.05% state income tax rate: one of the lowest in the Midwest. Prediction market winnings are ordinary income taxed at this rate. On $10,000 of Kalshi net profit, Indiana state tax is $305 (vs $1,330 in California, $1,090 in New York).

County taxes apply

Indiana counties also levy local income taxes: rates vary by county (0.5%–2.9%). Marion County (Indianapolis): 2.02%. Hamilton County: 1.1%. Add county rate to the 3.05% state rate for your effective combined rate.

Kalshi issues a 1099-MISC for net profits. Report on your Indiana state return (Form IT-40) as ordinary income. Sports betting losses are subject to the 2026 OBBBA 90% cap; Kalshi prediction market losses are not (commodity derivatives, not sports wagers).