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NC · United States Open

Prediction Markets
in North Carolina

North Carolina is one of the fastest-growing prediction market states in the US. Mobile sports betting launched in January 2024 (the largest new state sports betting market to open in years) and CFTC-regulated prediction markets are fully accessible alongside it. All major platforms are available. North Carolina has a 4.75% flat income tax rate that applies to prediction market winnings.

Status
Open
State tax
4.75% flat
Sports betting
Legal (Jan 2024)
Enforcement
None

Which platforms work in North Carolina?


Available
Kalshi

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

Waitlist
Polymarket

QCEX invite-only nationally. North Carolina has not restricted Polymarket QCEX. Apply via the standard waitlist.

Available
Manifold

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

Available
PredictIt

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

Available
Robinhood

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

NC sports betting launched January 2024 — prediction markets coexist


North Carolina's mobile sports betting market launched on March 11, 2024: the largest new state to legalize since New York in 2022. With the Charlotte Hornets, Carolina Panthers, Carolina Hurricanes, and NC State/UNC fan bases, North Carolina became one of the most active new sports betting markets in the country within months of launch.

CFTC-regulated prediction markets operate alongside NC's licensed sportsbooks without conflict. The NC Lottery Commission oversees sports betting; Kalshi's prediction market contracts fall under CFTC federal jurisdiction: separate regulatory lanes that have coexisted without state-level friction in North Carolina.

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

North Carolina income tax on prediction market winnings


State tax: 4.75% flat

North Carolina has a 4.75% flat individual income tax rate (reduced from 5.25% in 2023 and continuing to decrease under current law: 3.99% by 2026, 3.49% by 2027). Prediction market winnings are ordinary income at this rate.

Declining rate by 2027

NC's rate is scheduled to drop to 3.49% by 2027 under current legislation: one of the most aggressive state income tax reduction paths in the country. Good news for active prediction market traders in NC.

Kalshi issues a 1099-MISC for net profits. Report prediction market income on your NC state return as ordinary income. Sports betting losses (FanDuel/DraftKings) are subject to the 2026 OBBBA 90% deductibility cap; Kalshi prediction market losses are not (they're commodity derivatives, not sports wagers).