New Hampshire Lottery
New Hampshire Lottery Tax Calculator
Since its interest-and-dividends tax was repealed in 2025, New Hampshire taxes no individual income at all; the New Hampshire Lottery withholds only federal tax and any child support owed.
Verified · tax year 2026
New Hampshire prize — results
Take-home
68% kept of $1,000,000
Annuity · 30 payments
Year 1 — → year 30 —
| Cash received | $1,000,000 |
|---|---|
| Federal income tax | −$320,000 |
| Tax to New Hampshire | $0 |
| New Hampshire tax | $0 |
| Local income tax | $0 |
| You keep | $680,000 |
| Federal withholding (24%) | −$240,000 |
|---|---|
| State withholding | $0 |
| Check you receive | $760,000 |
| Still owed when you file | $80,000 |
Data: IRS Rev. Proc. 2025-32 · state agencies, verified · what this leaves out
The Massachusetts commuter’s ticket
Many New Hampshire tickets are bought by Massachusetts residents, and their wins show the state’s real tax effect: New Hampshire takes nothing, so the home state collects everything — after the fact. On a $1,000,000 prize, a Massachusetts resident’s check from the New Hampshire Lottery is $760,000 after federal withholding only. Massachusetts then taxes the prize at 5%, with its 4% surtax on 2026 income above $1,107,750, for $50,000 due with the return. A New Hampshire resident with the same ticket owes no state tax at all.
What was repealed, and when
RSA chapter 77, the Taxation of Incomes chapter that imposed the interest and dividends tax, was repealed by 2021 legislation effective January 1, 2025. Lottery winnings were never part of that tax. Today the New Hampshire Lottery’s claim instructions mention federal withholding at IRS rates, W-2Gs for winnings of $2,000 or more, and the withholding of past-due child support — nothing else. Vermont and Maine residents who buy here face their own states’ top rates of 8.75% and 7.15% (plus Maine’s new surcharge above $1 million).
New Hampshire at a glance
| State income tax on winnings | None |
|---|---|
| Lottery | New Hampshire Lottery |
| State withholding at claim | None |
What New Hampshire winners should know
- New Hampshire repealed its interest-and-dividends tax (RSA chapter 77) effective January 1, 2025, leaving no tax on individual income of any kind.
- The New Hampshire Lottery withholds federal tax and past-due child support only; W-2Gs go to winners of $2,000 or more.
New Hampshire sources
- RSA Chapter 77 — Taxation of Incomes (repealed) — New Hampshire General Court
- How to Claim a Prize — New Hampshire Lottery †
Agency: New Hampshire Department of Revenue Administration. † read through a browser session (why). How the math works.