{
  "$schema": "https://actualwinnings.com/data/state-tax-rates.json",
  "name": "State lottery tax rates 2026",
  "description": "State income tax rate applied to lottery winnings for all 50 US states and the District of Columbia. This is the rate a winner actually pays, which differs from the state top marginal rate where a state exempts lottery winnings or withholds at a lottery-specific rate.",
  "taxYear": 2026,
  "lastVerified": "2026-08-24",
  "generatedAt": "2026-08-24T21:04:10.290Z",
  "sources": [
    {
      "name": "Tax Foundation 2026 state income tax rates",
      "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "name": "2026 state tax changes",
      "url": "https://taxfoundation.org/research/all/state/2026-state-tax-changes/"
    }
  ],
  "license": "Free to use with attribution to https://actualwinnings.com",
  "fields": {
    "code": "USPS two-letter state code",
    "name": "State name",
    "hasIncomeTax": "Whether the state levies an individual income tax at all",
    "lotteryTaxRate": "Decimal rate applied to lottery winnings (0.05 = 5%)",
    "additionalLocalTax": "Additional local/county rate where one applies",
    "notes": "Why this rate differs from the headline top marginal rate, where it does"
  },
  "states": [
    {
      "code": "AL",
      "name": "Alabama",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.05,
      "notes": "No state lottery, but winnings from other states taxed"
    },
    {
      "code": "AK",
      "name": "Alaska",
      "hasIncomeTax": false,
      "lotteryTaxRate": 0,
      "notes": "No state income tax"
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.025,
      "notes": "Flat tax rate"
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.039,
      "notes": "Top marginal rate reduced to 3.9% for 2025"
    },
    {
      "code": "CA",
      "name": "California",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0,
      "notes": "CA does not tax lottery winnings"
    },
    {
      "code": "CO",
      "name": "Colorado",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.044
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0699
    },
    {
      "code": "DE",
      "name": "Delaware",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.066
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.1075,
      "notes": "Top marginal rate for 2026"
    },
    {
      "code": "FL",
      "name": "Florida",
      "hasIncomeTax": false,
      "lotteryTaxRate": 0,
      "notes": "No state income tax"
    },
    {
      "code": "GA",
      "name": "Georgia",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0519,
      "notes": "Flat tax rate for 2026"
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.11,
      "notes": "No state lottery"
    },
    {
      "code": "ID",
      "name": "Idaho",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.053,
      "notes": "Flat tax rate for 2026"
    },
    {
      "code": "IL",
      "name": "Illinois",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0495
    },
    {
      "code": "IN",
      "name": "Indiana",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0295,
      "notes": "Flat tax rate reduced to 2.95% for 2026"
    },
    {
      "code": "IA",
      "name": "Iowa",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.038,
      "notes": "Flat tax rate reduced significantly for 2025"
    },
    {
      "code": "KS",
      "name": "Kansas",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0558,
      "notes": "Top marginal rate for 2025"
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.035,
      "notes": "Flat rate cut from 4% to 3.5% for 2026"
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.03,
      "notes": "Flat tax rate for 2025"
    },
    {
      "code": "ME",
      "name": "Maine",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0715
    },
    {
      "code": "MD",
      "name": "Maryland",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0875,
      "additionalLocalTax": 0.032,
      "notes": "Lottery-specific 8.75% resident withholding, above the 6.5% general top rate; local tax on top"
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.09,
      "notes": "5% flat rate plus the 4% surtax on income over ~$1M, which any jackpot exceeds"
    },
    {
      "code": "MI",
      "name": "Michigan",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0425
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0985
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.04,
      "notes": "Flat tax rate for 2026"
    },
    {
      "code": "MO",
      "name": "Missouri",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.047
    },
    {
      "code": "MT",
      "name": "Montana",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0565,
      "notes": "Top marginal rate cut from 5.9% for 2026"
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0455,
      "notes": "Top marginal rate reduced for 2026"
    },
    {
      "code": "NV",
      "name": "Nevada",
      "hasIncomeTax": false,
      "lotteryTaxRate": 0,
      "notes": "No state income tax"
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "hasIncomeTax": false,
      "lotteryTaxRate": 0,
      "notes": "No tax on lottery winnings"
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.1075
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.059
    },
    {
      "code": "NY",
      "name": "New York",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.109,
      "additionalLocalTax": 0.03876,
      "notes": "NYC residents pay additional 3.876%"
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0399,
      "notes": "Flat tax rate reduced for 2026"
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.025,
      "notes": "Top marginal rate for 2026"
    },
    {
      "code": "OH",
      "name": "Ohio",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0275,
      "notes": "Moved to a 2.75% flat tax for 2026"
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.045,
      "notes": "Brackets collapsed to three, top rate cut to 4.5% for 2026"
    },
    {
      "code": "OR",
      "name": "Oregon",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.099
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0307
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0599
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.06,
      "notes": "Top marginal rate for 2026"
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "hasIncomeTax": false,
      "lotteryTaxRate": 0,
      "notes": "No state income tax"
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "hasIncomeTax": false,
      "lotteryTaxRate": 0,
      "notes": "No state income tax"
    },
    {
      "code": "TX",
      "name": "Texas",
      "hasIncomeTax": false,
      "lotteryTaxRate": 0,
      "notes": "No state income tax"
    },
    {
      "code": "UT",
      "name": "Utah",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.045,
      "notes": "No state lottery; flat tax rate for 2026"
    },
    {
      "code": "VT",
      "name": "Vermont",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0875
    },
    {
      "code": "VA",
      "name": "Virginia",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0575
    },
    {
      "code": "WA",
      "name": "Washington",
      "hasIncomeTax": false,
      "lotteryTaxRate": 0,
      "notes": "No state income tax"
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0482,
      "notes": "Top marginal rate reduced for 2025"
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "hasIncomeTax": true,
      "lotteryTaxRate": 0.0765
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "hasIncomeTax": false,
      "lotteryTaxRate": 0,
      "notes": "No state income tax"
    }
  ]
}