{
  "$schema": "https://actualwinnings.com/data/tax-rate-history.json",
  "name": "Lottery tax rate history",
  "description": "State and federal tax rates applied to lottery winnings, archived per tax year. General tax tables track top marginal rates; these are the rates a winner actually pays, which differ wherever a state exempts winnings or withholds at its own rate.",
  "generatedAt": "2026-08-24T22:11:39.697Z",
  "license": "Free to use with attribution to https://actualwinnings.com",
  "taxYears": [
    2026
  ],
  "years": {
    "2026": {
      "taxYear": 2026,
      "verifiedAt": "2026-08-24",
      "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/"
        }
      ],
      "federal": {
        "taxYear": 2026,
        "source": {
          "citation": "IRS Rev. Proc. 2025-32",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "announcement": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"
        },
        "withholdingRate": 0.24,
        "withholdingThreshold": 5000,
        "bracketsByFilingStatus": {
          "single": [
            {
              "min": 0,
              "max": 12400,
              "rate": 0.1
            },
            {
              "min": 12400,
              "max": 50400,
              "rate": 0.12
            },
            {
              "min": 50400,
              "max": 105700,
              "rate": 0.22
            },
            {
              "min": 105700,
              "max": 201775,
              "rate": 0.24
            },
            {
              "min": 201775,
              "max": 256225,
              "rate": 0.32
            },
            {
              "min": 256225,
              "max": 640600,
              "rate": 0.35
            },
            {
              "min": 640600,
              "max": null,
              "rate": 0.37
            }
          ],
          "married_jointly": [
            {
              "min": 0,
              "max": 24800,
              "rate": 0.1
            },
            {
              "min": 24800,
              "max": 100800,
              "rate": 0.12
            },
            {
              "min": 100800,
              "max": 211400,
              "rate": 0.22
            },
            {
              "min": 211400,
              "max": 403550,
              "rate": 0.24
            },
            {
              "min": 403550,
              "max": 512450,
              "rate": 0.32
            },
            {
              "min": 512450,
              "max": 768700,
              "rate": 0.35
            },
            {
              "min": 768700,
              "max": null,
              "rate": 0.37
            }
          ],
          "married_separately": [
            {
              "min": 0,
              "max": 12400,
              "rate": 0.1
            },
            {
              "min": 12400,
              "max": 50400,
              "rate": 0.12
            },
            {
              "min": 50400,
              "max": 105700,
              "rate": 0.22
            },
            {
              "min": 105700,
              "max": 201775,
              "rate": 0.24
            },
            {
              "min": 201775,
              "max": 256225,
              "rate": 0.32
            },
            {
              "min": 256225,
              "max": 384350,
              "rate": 0.35
            },
            {
              "min": 384350,
              "max": null,
              "rate": 0.37
            }
          ],
          "head_of_household": [
            {
              "min": 0,
              "max": 17700,
              "rate": 0.1
            },
            {
              "min": 17700,
              "max": 67450,
              "rate": 0.12
            },
            {
              "min": 67450,
              "max": 105700,
              "rate": 0.22
            },
            {
              "min": 105700,
              "max": 201750,
              "rate": 0.24
            },
            {
              "min": 201750,
              "max": 256200,
              "rate": 0.32
            },
            {
              "min": 256200,
              "max": 640600,
              "rate": 0.35
            },
            {
              "min": 640600,
              "max": null,
              "rate": 0.37
            }
          ]
        }
      },
      "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"
        }
      ],
      "firstArchived": "2026-08-24T22:09:29.077Z",
      "lastUpdated": "2026-08-24T22:09:29.078Z"
    }
  }
}