State Lottery Tax Rates

Complete guide to lottery tax rates for all 50 states and Washington D.C. in 2026

10
States with No Lottery Tax
10.9%
Highest Rate (New York)
4.8%
Average State Rate

State lottery taxes vary significantly across the United States. Some states don't tax lottery winnings at all, while others can take over 10% of your prize. Below is a comprehensive breakdown of lottery tax rates by state, including important notes about local taxes and special circumstances.

🎉 States That Don't Tax Lottery Winnings

If you live in one of these states, you'll only pay federal taxes on your lottery winnings:

Alaska(no income tax)CaliforniaFlorida(no income tax)Nevada(no income tax)New HampshireSouth Dakota(no income tax)Tennessee(no income tax)Texas(no income tax)Washington(no income tax)Wyoming(no income tax)

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State income tax rate applied to lottery winnings for tax year 2026, for all 50 states and the District of Columbia. Federal tax applies on top in every state. Verified 2026-08-24 against Tax Foundation 2026 state income tax rates, 2026 state tax changes.
State
Tax Rate
Notes
Alabama(AL)
5.00%No state lottery, but winnings from other states taxed
Alaska(AK)
NoneNo state income tax
Arizona(AZ)
2.50%Flat tax rate
Arkansas(AR)
3.90%Top marginal rate reduced to 3.9% for 2025
California(CA)
NoneCA does not tax lottery winnings
Colorado(CO)
4.40%
Connecticut(CT)
6.99%
Delaware(DE)
6.60%
District of Columbia(DC)
10.75%Top marginal rate for 2026
Florida(FL)
NoneNo state income tax
Georgia(GA)
5.19%Flat tax rate for 2026
Hawaii(HI)
11.00%No state lottery
Idaho(ID)
5.30%Flat tax rate for 2026
Illinois(IL)
4.95%
Indiana(IN)
2.95%Flat tax rate reduced to 2.95% for 2026
Iowa(IA)
3.80%Flat tax rate reduced significantly for 2025
Kansas(KS)
5.58%Top marginal rate for 2025
Kentucky(KY)
3.50%Flat rate cut from 4% to 3.5% for 2026
Louisiana(LA)
3.00%Flat tax rate for 2025
Maine(ME)
7.15%
Maryland(MD)
8.75%+ 3.20% localLottery-specific 8.75% resident withholding, above the 6.5% general top rate; local tax on top
Massachusetts(MA)
9.00%5% flat rate plus the 4% surtax on income over ~$1M, which any jackpot exceeds
Michigan(MI)
4.25%
Minnesota(MN)
9.85%
Mississippi(MS)
4.00%Flat tax rate for 2026
Missouri(MO)
4.70%
Montana(MT)
5.65%Top marginal rate cut from 5.9% for 2026
Nebraska(NE)
4.55%Top marginal rate reduced for 2026
Nevada(NV)
NoneNo state income tax
New Hampshire(NH)
NoneNo tax on lottery winnings
New Jersey(NJ)
10.75%
New Mexico(NM)
5.90%
New York(NY)
10.90%+ 3.88% localNYC residents pay additional 3.876%
North Carolina(NC)
3.99%Flat tax rate reduced for 2026
North Dakota(ND)
2.50%Top marginal rate for 2026
Ohio(OH)
2.75%Moved to a 2.75% flat tax for 2026
Oklahoma(OK)
4.50%Brackets collapsed to three, top rate cut to 4.5% for 2026
Oregon(OR)
9.90%
Pennsylvania(PA)
3.07%
Rhode Island(RI)
5.99%
South Carolina(SC)
6.00%Top marginal rate for 2026
South Dakota(SD)
NoneNo state income tax
Tennessee(TN)
NoneNo state income tax
Texas(TX)
NoneNo state income tax
Utah(UT)
4.50%No state lottery; flat tax rate for 2026
Vermont(VT)
8.75%
Virginia(VA)
5.75%
Washington(WA)
NoneNo state income tax
West Virginia(WV)
4.82%Top marginal rate reduced for 2025
Wisconsin(WI)
7.65%
Wyoming(WY)
NoneNo state income tax

Understanding State Lottery Taxes

How State Taxes Work

State lottery taxes are applied on top of federal taxes. If you win a $100 million cash prize and live in New York, you'd pay approximately:

  • Federal taxes: ~$37 million (37%)
  • New York State taxes: ~$10.9 million (10.9%)
  • NYC local taxes (if applicable): ~$3.9 million (3.876%)
  • Total taxes: Up to ~$52 million

Frequently Asked Questions

Can I move to a no-tax state to avoid taxes?

No. You're taxed based on where you lived when you won the lottery. Moving after winning won't change your tax liability. Some states also tax non-residents who purchase winning tickets in their state.

What if I bought a ticket in a different state?

You'll generally owe taxes to your state of residence, not the state where you bought the ticket. However, some states do withhold taxes for non-residents, which you may be able to claim as a credit on your home state return.

Are local taxes included in the rates shown?

The rates shown are state-level taxes only. Some cities and localities impose additional taxes. New York City, for example, adds 3.876% on top of the state rate. Maryland also has county-level taxes. These are noted in the table where applicable.

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