51 jurisdictions
Lottery Tax by State
Pick your state for a calculator preset to its rules. The table below compares the two numbers that decide a winner’s state bill: the highest rate the prize can reach, and what the lottery holds back when you claim.
- Alabama5%
- Alaskano tax
- Arizona2.5%
- Arkansas3.7%
- Californiaexempt*
- Colorado4.4%
- Connecticut6.99%
- Delaware6.6%
- District of Columbia10.75%
- Floridano tax
- Georgia4.99%
- Hawaii11%
- Idaho5.3%
- Illinois4.95%
- Indiana2.95%
- Iowa3.8%
- Kansas5.58%
- Kentucky3.5%
- Louisiana3%
- Maine9.15%
- Maryland6.5%
- Massachusetts9%
- Michigan4.25%
- Minnesota9.85%
- Mississippi4%
- Missouri4.7%
- Montana5.65%
- Nebraska≤4.55%
- Nevadano tax
- New Hampshireno tax
- New Jersey10.75%
- New Mexico5.9%
- New York10.9%
- North Carolina3.99%
- North Dakota≤2.5%
- Ohio2.75%
- Oklahoma4.5%
- Oregon9.9%
- Pennsylvania3.07%
- Rhode Island≤5.99%
- South Carolina6%
- South Dakotano tax
- Tennesseeno tax
- Texasno tax
- Utah4.45%
- Vermont≤8.75%
- Virginia5.75%
- Washingtonno tax
- West Virginia4.58%
- Wisconsin7.65%
- Wyomingno tax
Four kinds of state
No income tax. Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. A prize won and kept here is taxed only by the IRS — unless the ticket was bought in a state that taxes nonresidents.
One flat rate. Arizona, Colorado, Georgia, Illinois, Indiana, Iowa, Kentucky, Louisiana, Massachusetts, Michigan, North Carolina, Pennsylvania, Utah tax every dollar at the same rate, so the lottery’s withholding usually lands close to the final state bill.
Graduated brackets. The rest climb through brackets. For a large prize almost everything sits in the top bracket, and some states — Connecticut and New York — go further and recapture the lower brackets entirely once income is high enough.
No lottery at all. Alabama, Alaska, Hawaii, Nevada, Utah sell no tickets, but the states among them with an income tax still tax residents who win elsewhere.
2026 comparison table
| State | Top rate on a prize | Lottery withholding |
|---|---|---|
| Alabama | 5% | No state lottery |
| Alaska | None | No state lottery |
| Arizona | 2.5% | 2.5% over $5,000 |
| Arkansas | 3.7% | 3.7% over $5,000 |
| California | 0% (own lottery) | None |
| Colorado | 4.4% | 4% over $5,000 |
| Connecticut | 6.99% | 6.99% over $5,000 |
| Delaware | 6.6% | None |
| District of Columbia | 10.75% | 10.75% over $5,000 |
| Florida | None | None |
| Georgia | 4.99% | 4.99% over $5,000 |
| Hawaii | 11% | No state lottery |
| Idaho | 5.3% | 5.3% over $5,000 |
| Illinois | 4.95% | 4.95% at $1,000+ |
| Indiana | 2.95% | Rate not published |
| Iowa | 3.8% | 3.8% over $600 |
| Kansas | 5.58% | 5% over $5,000 |
| Kentucky | 3.5% | Rate not published |
| Louisiana | 3% | 3% at $5,000+ |
| Maine | 9.15% | 7.15% over $5,000 |
| Maryland | 6.5% | 9.5% over $5,000 |
| Massachusetts | 9% | 5% at $600+ |
| Michigan | 4.25% | 4.25% over $5,000 |
| Minnesota | 9.85% | 7.25% over $5,000 |
| Mississippi | 4% | Rate not published |
| Missouri | 4.7% | 4% over $600 |
| Montana | 5.65% | 5.9% over $5,000 |
| Nebraska | ≤ 4.55% | 3.5% over $5,000 |
| Nevada | None | No state lottery |
| New Hampshire | None | None |
| New Jersey | 10.75% | 5% ($10,001–$500,000) · 8% (over $500,000) |
| New Mexico | 5.9% | Rate not published |
| New York | 10.9% | Rate not published |
| North Carolina | 3.99% | Rate not published |
| North Dakota | ≤ 2.5% | 2.5% over $5,000 |
| Ohio | 2.75% | 2.75% at $2,000+ |
| Oklahoma | 4.5% | Rate not published |
| Oregon | 9.9% | 8% at $1,500+ |
| Pennsylvania | 3.07% | 3.07% over $5,000 |
| Rhode Island | ≤ 5.99% | Rate not published |
| South Carolina | 6% | Rate not published |
| South Dakota | None | None |
| Tennessee | None | None |
| Texas | None | None |
| Utah | 4.45% | No state lottery |
| Vermont | ≤ 8.75% | 6% over $5,000 |
| Virginia | 5.75% | 4% over $5,000 |
| Washington | None | None |
| West Virginia | 4.58% | Rate not published |
| Wisconsin | 7.65% | 7.65% at $2,000+ |
| Wyoming | None | None |
Top rates include surtaxes (Massachusetts 4%, Maine 2%, California 1%) but not local taxes; New York City, Yonkers, Maryland counties and city taxes in Indiana, Michigan and Ohio are handled on those state pages. “Rate not published” means the lottery’s public pages we could verify do not state its withholding percentage — the calculator then shows the whole state tax as due at filing rather than guess. Every figure was checked on ; see sources.