Sources: Federal, State and Game Rules
Every rate and rule on this site, with where it comes from and when it was last checked.
Federal (2026)
- Rev. Proc. 2025-32 (checked Sep 26, 2026)
- IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill (IRS newsroom) (checked Sep 26, 2026)
- KPMG TaxNewsFlash: Rev. Proc. 2025-32 inflation adjustments for 2026 (checked Sep 26, 2026)
- TIAA 2026 quick tax reference guide (checked Sep 26, 2026)
- CFP Board exam tax tables 2026 (checked Sep 26, 2026)
- 2026 Tax Brackets and Federal Income Tax Rates (Tax Foundation) (checked Sep 26, 2026)
- Publication 505 (2026), Tax Withholding and Estimated Tax (checked Sep 26, 2026)
- Publication 505 - Gambling Winnings (IRS Tax Map) (checked Sep 26, 2026)
- Instructions for Forms W-2G and 5754 (Rev. January 2026) (checked Sep 26, 2026)
- Instructions for Forms W-2G and 5754 (Rev. January 2026) (checked Sep 26, 2026)
- IRS confirms $2000 slot jackpot threshold begins in 2026 (CDC Gaming) (checked Sep 26, 2026)
- IRS reporting thresholds change in 2026 for gambling income (NATP) (checked Sep 26, 2026)
- Form W-2G Reporting Thresholds by Gambling Type for 2026 (BoomTax) (checked Sep 26, 2026)
- US Poker Taxes 2026 (PokerCharts) (checked Sep 26, 2026)
Games
- Powerball: Powerball home page
- Powerball: $1.817 billion Powerball jackpot won in Arkansas (powerball.com)
- Powerball: Powerball FAQs
- Powerball: Powerball Prize Chart
- Powerball: $1.040 Billion Powerball Jackpot Won in Illinois (powerball.com)
- Powerball: No Tickets Sold With All Six Powerball Numbers; Jackpot Rises to $360 Million (MyNewsLA, 2026-09-24)
- Powerball: Sept. 23 Powerball results: $1M winners sold in 2 states (Yahoo)
- Powerball: Powerball Draw Result - Wed, Sep 23, 2026 (powerball.com)
- Mega Millions: New Mega Millions arrives in April (megamillions.com)
- Mega Millions: Mega Millions To Get MEGA Enhancements in April 2025 (megamillions.com)
- Mega Millions: Mega Millions Game Change FAQ (Illinois Lottery)
- Mega Millions: Mega Millions Game Changes (Maryland Lottery)
- Mega Millions: Difference Between Cash Value and Annuity (megamillions.com)
- Mega Millions: Mega Millions jackpot at $300M (MyNewsLA, 2026-09-26)
- Mega Millions: Mega Millions numbers for Friday, Sept. 25, 2026: No jackpot winner (Yahoo)
- Mega Millions: Third Mega Millions Jackpot of 2026 Goes to Florida (megamillions.com)
States and DC
Alabama
Alabama has no state lottery, so residents must buy Powerball or Mega Millions tickets in another state. Prizes won by Alabama residents are still taxable Alabama income, at rates up to 5%. Lottery bills (SB257, HB448) died in the 2026 session. Checked Sep 26, 2026.
- Alabama DOR - Income to Be Reported on the Alabama Income Tax Return
- Alabama Reflector - Alabama Legislature 2026: A 'get in, get out' session that wasn't
- Fox10 - Clock winds down on Alabama legislative session as gambling, lottery bills stall
- Tax Foundation - 2026 State Income Tax Rates and Brackets
Alaska
Alaska has no personal income tax, so only federal tax applies to a prize won by an Alaska resident. Alaska also has no state lottery, so residents must buy tickets in another state. Checked Sep 26, 2026.
Arizona
Arizona taxes lottery prizes at its flat 2.5% income tax rate. A 2025 law (SB 1274) set gambling withholding at the top individual rate, currently 2.5%. Nonresidents who win with a ticket bought in Arizona owe Arizona tax on it as Arizona-source income. Checked Sep 26, 2026.
- Arizona Lottery winner brochure
- Sovos - Arizona Lowers Gambling Withholding Rate to 2.5%
- A.R.S. 43-405 - Extension of withholding to gambling winnings
- AZDOR private taxpayer ruling LR99-012 (lottery winnings and residency)
Arkansas
Arkansas cut its top income tax rate to 3.7% retroactive to January 1, 2026 (Act 1 of the 2026 special session, signed May 2026). The Arkansas Scholarship Lottery withholds 3.7% state tax on prizes over $5,000. Checked Sep 26, 2026.
- Arkansas Scholarship Lottery - Claim Your Prize
- Tax Foundation - Arkansas Cuts Income Tax Rates for the Fourth Time in Four Years
- Talk Business & Politics - Governor signs tax cuts into law
- Arkansas House - Tax Cuts Passed in Special Session
California
California does not tax California Lottery prizes, including Powerball and Mega Millions tickets bought in California, so only federal tax applies. A California resident who wins with a ticket bought in another state owes California tax at up to 13.3% (12.3% top bracket plus 1% Behavioral/Mental Health Services Tax on income over $1 million). Checked Sep 26, 2026.
- FTB - Gambling
- Kiplinger - These States Won't Tax Your Lottery Winnings
- California 2026 Tax Brackets - Top Rate 13.3% (Breakeven)
Colorado
Colorado taxes lottery prizes at its flat 4.4% income tax rate. The Colorado Lottery withholds only 4% on prizes over $5,000, so a little more is due at filing. Nonresidents must file a Colorado return on Colorado-source winnings. Checked Sep 26, 2026.
- Colorado Lottery - Financial Counsel
- Colorado Lottery - Claiming Prizes
- Colorado DOR - Income Tax Topics: Part-Year Residents & Nonresidents
Connecticut
Connecticut withholds 6.99% state income tax from CT Lottery prizes over $5,000, and from prizes of $600 or more that are at least 300 times the wager, whatever the winner's state of residence. Jackpots are taxed at Connecticut's 6.99% top rate, which starts above $500,000 for single filers. Checked Sep 26, 2026.
- CT Lottery - Tax Information
- CT DRS IP 2015(23) - Income Tax Treatment of State Lottery Winnings Received by Residents and Nonresidents
- Connecticut Tax Brackets 2026
Delaware
The Delaware Lottery says all winning Delaware Lottery tickets are subject to Delaware income tax (top rate 6.6%), but it does not withhold state tax at claim. It withholds only 24% federal tax on prizes over $5,000, so Delaware residents should plan to pay the state tax when they file. Not fully confirmed: Sources conflict. Some secondary sites claim Delaware exempts lottery prizes, but the official Delaware Lottery FAQ says winning tickets are subject to Delaware income tax, and Tax Foundation lists Delaware among states with zero withholding. The treatment used here: residents taxed, no withholding. Nonresidents: 30 Del. C. s.1124 lists pari-mutuel winnings but not lottery winnings as Delaware-source income, and one source says nonresidents are not taxed, so this is set to false (medium-low confidence). The 6.6% top rate is from a 2026 secondary source (2.2%-6.6%). The top-bracket threshold (believed to be $60,000) was not confirmed. Checked Sep 26, 2026.
- Delaware Lottery - FAQs
- Delaware Lottery - Claim Prizes
- Tax Foundation - Lottery Tax Rates Vary Greatly By State
- Delaware Code Title 30 s.1124 (nonresident source income)
District of Columbia
DC taxes residents' lottery prizes at rates up to 10.75% on taxable income over $1 million, but the DC Lottery withholds only 8.5% on prizes over $5,000, so more is due at filing. Federal Home Rule rules bar DC from taxing nonresidents' personal income. Non-DC winners can reclaim any DC tax withheld with Form D-40B. Checked Sep 26, 2026.
- DC Lottery - Claiming a DC Lottery Prize
- DC Lottery - Player FAQs
- Tax Foundation - 2026 DC Tax Rates & Rankings
- DC OTR - Form D-40B Nonresident Request for Refund
Florida
Florida has no personal income tax, so only federal tax applies. The Florida Lottery withholds 24% federal tax on prizes over $5,000 (30% without a valid SSN), and jackpot winners owe more at filing because of the 37% top bracket. Checked Sep 26, 2026.
- Florida Lottery - Winning FAQ
- Florida Lottery - Winner's Guide
- Tax Foundation - 2026 State Income Tax Rates and Brackets
Georgia
Georgia's flat income tax rate fell from 5.19% to 4.99% for tax year 2026 (HB 463, signed May 11, 2026). The Georgia Lottery withholds 4.99% state tax on prizes over $5,000. Georgia lottery winnings are Georgia-source income for nonresidents. Checked Sep 26, 2026.
- Georgia Lottery - Player FAQs
- Gov. Kemp - Signs Legislation Lowering Taxes (May 11, 2026)
- Georgia DOR - Filing Residents, Nonresidents, and Part-Year Residents FAQ
- Ga. Comp. R. & Regs. 560-7-8-.39 - Withholding on proceeds paid by the Georgia Lottery
Hawaii
Hawaii bans all gambling and has no lottery, so residents must buy tickets out of state. Hawaii taxes residents on all income wherever earned, including lottery prizes, at rates up to 11%, the highest top rate after California. Checked Sep 26, 2026.
- KHON2 - Hawaii residents can buy Powerball lottery tickets, but winnings will be taxed
- Hawaii Tax Review Commission - Legislative Update (May 26, 2026)
- Gambling Insider - Hawaii Gambling Bills Resurface in 2026
Idaho
Idaho taxes lottery prizes at its flat 5.3% rate (cut from 5.695% by HB 40 in 2025). The Idaho Lottery automatically withholds 24% federal and 5.3% state tax on prizes over $5,000. Checked Sep 26, 2026.
- Idaho Lottery - General FAQs
- Idaho Lottery - Winner Guidebook
- Idaho Code 63-3035A - State income tax withholding on lottery winnings
- Idaho State Tax Commission - Individual Income Tax Rate Schedule
Illinois
Illinois taxes lottery prizes at its flat 4.95% rate and withholds 4.95% state tax on Illinois Lottery prizes of $1,000 or more, for residents and nonresidents alike. Nonresidents who win with an Illinois ticket owe Illinois tax. Checked Sep 26, 2026.
- Illinois Lottery - Winner Handbook
- 86 Ill. Adm. Code 100.7036 - Withholding of Lottery, Gambling and Wagering Winnings
- IDOR Pub-130 - Withholding from Employees and Lottery or Gambling Winners
Indiana
Indiana's flat state rate is 2.95% for 2026, and Indiana residents also owe county income tax (about 0.5%-2.9% depending on county) on prizes. The Hoosier Lottery withholds state tax on prizes over $1,200 and federal tax on prizes over $5,000. Nonresidents owe Indiana state tax on Hoosier Lottery winnings. Checked Sep 26, 2026.
- Hoosier Lottery - Claiming your Prize
- Hoosier Lottery - Winner Resource FAQ (PDF)
- Indiana DOR - Rates, Fees & Penalties
- Indiana Income Tax Information Bulletin 39 (nonresidents)
- Indiana Code 6-3-4-8.2 - Withholding; gambling winnings
Iowa
Iowa taxes lottery prizes at its flat 3.8% rate and requires 3.8% withholding on lottery winnings over $600. Nonresidents are not exempt from Iowa tax on Iowa lottery winnings. Checked Sep 26, 2026.
Kansas
Kansas has two brackets: 5.2%, and 5.58% on taxable income over $23,000 for single filers, so jackpots are taxed at 5.58%. The Kansas Lottery withholds only 5% when federal withholding applies (prizes over $5,000), so extra state tax is due at filing. Nonresidents with Kansas winnings must file a Kansas nonresident return. Checked Sep 26, 2026.
- Kansas DOR - KW-100 Kansas Withholding Tax Guide
- K.S.A. 74-8720 (lottery prize withholding)
- Kansas DOR - Selected Kansas Tax Rates
Kentucky
Kentucky's flat income tax rate fell to 3.5% on January 1, 2026, and lottery prizes are subject to it. Out-of-state winners who bought their ticket in Kentucky also owe Kentucky tax. Local occupational license taxes apply to wages and business net profits, not lottery winnings. Checked Sep 26, 2026.
- KRS 154A.130 - Verification rules and prize payments
- Tax Foundation - 2026 State Tax Changes Taking Effect January 1st
- Kentucky League of Cities - Occupational License Tax
Louisiana
Louisiana moved to a flat 3% individual income tax starting in 2025. The Louisiana Lottery withholds 24% federal tax on prizes over $5,000 and 3% state tax on prizes of $5,000 or more. Checked Sep 26, 2026.
- Louisiana Lottery - Claim a Prize
- Louisiana DOR - What are the individual income tax rates and brackets?
- Tax Foundation - 2026 Louisiana Tax Rates & Rankings
- La. R.S. 47:9025
Maine
Starting in 2026, Maine adds a 2% surcharge on taxable income over $1,000,000 (single) on top of its 7.15% top bracket (over $64,850 single), for an effective top rate of 9.15% on a jackpot. The Maine State Lottery withholds 7.15% state tax on prizes over $5,000, so jackpot winners will owe more at filing. Checked Sep 26, 2026.
- Maine State Lottery - How to Claim a Prize
- Maine Revenue Services - 2026 Individual Income Tax Rate Schedule
- 36 M.R.S. 5255-C - Withholding on certain gambling winnings
- BerryDunn - Maine's 2026-2027 supplemental budget key income tax changes
Maryland
For prizes over $5,000 the Maryland Lottery withholds 9.5% combined state and local tax for Maryland residents, and 8.75% for nonresidents. Residents also owe county income tax based on where they live, and nonresidents who win with a Maryland ticket owe Maryland tax. Checked Sep 26, 2026.
- Maryland Lottery - FAQs
- Maryland Comptroller - Tax Alert: Gambling Winnings and Your Maryland Tax Obligations
- Maryland Comptroller - Tax Alert (July 2025)
Massachusetts
Massachusetts taxes lottery prizes as ordinary income at its 5% rate, and the 4% surtax on taxable income over about $1.08 million (indexed) brings the top rate on a jackpot to 9%. Checked Sep 26, 2026.
- M.G.L. c. 62, s. 4: rates of tax (5% Part B; 4% additional tax, subsection (d))
- 2025 Form 1 instructions: 4% surtax on taxable income over $1,083,150 (mass.gov)
- PolicyEngine-US parameters: MA Part B rate and additional tax (statute-cited)
Michigan
Michigan taxes lottery prizes at its flat 4.25% income tax rate, which the Treasury confirmed for 2026. Residents of cities with an income tax, such as Detroit, may owe city tax too; that is not included here. Checked Sep 26, 2026.
- Michigan Treasury: 4.25% income tax rate for individuals in the 2026 tax year (Apr 15, 2026)
- Michigan Income Tax Act, MCL 206.51
- PolicyEngine-US parameters: MI income tax rate
Minnesota
Minnesota taxes lottery prizes as ordinary income; a jackpot falls almost entirely in the 9.85% top bracket. Checked Sep 26, 2026.
- Minn. Stat. 290.06, subd. 2c: schedules of rates for individuals
- 2025 Minnesota M1 instructions, tax rate schedules
- PolicyEngine-US parameters: MN single rates
Mississippi
Mississippi cut its income tax rate to 4.0% on income over $10,000 for 2026. Whether the Mississippi Lottery applies a special rate to prizes could not be confirmed, so the 4.0% income tax rate is used. Not fully confirmed: 2026 rate confirmed from statute via PolicyEngine and Tax Foundation. Lottery-specific treatment (reported special 3% withholding) NOT confirmed. Checked Sep 26, 2026.
- Miss. Code Ann. 27-7-5 (income tax rates)
- Mississippi DOR: tax rates, exemptions and deductions
- PolicyEngine-US parameters: MS income tax rate (4.0% from 2026-01-01)
Missouri
Missouri taxes lottery prizes as ordinary income; the top rate of 4.7% applies to almost all of a jackpot. Kansas City and St. Louis earnings taxes apply to wages and business profits, not lottery prizes. Checked Sep 26, 2026.
- RSMo 143.011: resident individual tax rates and reductions
- 2025 MO-1040 instructions, tax chart
- PolicyEngine-US parameters: MO rates
Montana
Montana taxes lottery winnings as ordinary income. For 2026 the top rate fell from 5.9% to 5.65%, and it applies to taxable income over $47,500 for a single filer. The lottery withholds state tax from prizes over $5,000. Checked Sep 26, 2026.
- Montana Lottery - Claim your prize
- MCA 15-30-2522 Withholding of lottery winnings
- Montana DOR - HB 337
- Tax Foundation - 2026 State Tax Changes Taking Effect January 1st
- PolicyEngine-US parameter (MT single rates; statute-referenced, repo current as of 2026-09-26)
Nebraska
Nebraska cut its top rate from 5.2% to 4.55% for 2026, and it applies to taxable income over $24,760 for a single filer. The lottery withholds 3.5% state tax from prizes over $5,000, for residents and nonresidents alike. Checked Sep 26, 2026.
- Nebraska Lottery - Claim Prizes
- Nebraska DOR - 2026 Circular EN (withholding)
- Nebraska DOR - Quick Overview of Nebraska Lottery and Raffle Laws
- Tax Foundation - 2026 State Tax Changes Taking Effect January 1st
- PolicyEngine-US parameter (NE single rates; statute-referenced, repo current as of 2026-09-26)
Nevada
Nevada has no state lottery and no personal income tax. Residents who win another state's lottery owe only federal tax, plus any tax the ticket-selling state charges nonresidents. Checked Sep 26, 2026.
New Hampshire
New Hampshire has no tax on wages or lottery winnings. Its Interest and Dividends Tax was repealed from January 1, 2025, so only federal tax applies. Checked Sep 26, 2026.
- Tax Foundation - 2026 State Income Tax Rates and Brackets
- NH DRA - Repeal of NH Interest and Dividends Tax Now in Effect
New Jersey
New Jersey taxes a New Jersey Lottery prize only if that single prize is over $10,000. When it is, the whole prize is taxable, with a top rate of 10.75% on income over $1 million. The lottery withholds 5% from prizes of $10,001 to $500,000 and 8% from prizes over $500,000, and nonresidents are taxed the same way. Checked Sep 26, 2026.
- NJ Lottery - Claim a Prize/Tax Requirements
- NJ Division of Taxation - Lottery and Gambling Winnings
- Tax Foundation - 2026 State Income Tax Rates and Brackets
- PolicyEngine-US parameter (NJ single rates; statute-referenced, repo current as of 2026-09-26)
New Mexico
New Mexico taxes lottery winnings as ordinary income, with a top rate of 5.9% on taxable income over $210,000 for a single filer. The New Mexico Lottery withholds 6% state tax from prizes over $5,000. Checked Sep 26, 2026.
- New Mexico Lottery - Winners/Claiming Prizes
- Tax Foundation - New Mexico
- PolicyEngine-US parameter (NM single rates; statute-referenced, repo current as of 2026-09-26)
New York
New York taxes lottery winnings at up to 10.9%. Because of its tax-benefit recapture, a very large jackpot is in effect taxed at 10.9% on the whole amount. The lottery withholds 10.9% state tax from prizes over $5,000, plus 3.876% for NYC residents or 1.82575% for Yonkers residents. Nonresidents who win more than $5,000 on a ticket bought in New York also owe New York tax. Checked Sep 26, 2026.
- NY DTF - Publication 140-W, FAQs for New York State Lottery Winners
- NY DTF - NYS-50-T-NYS (1/26) Withholding Tax Tables and Methods
- NY DTF - New York source income of nonresident individuals
- Anchin - New York State FY2026 budget (high-income rates extended through 2032)
- PolicyEngine-US parameter (NY single rates; statute-referenced, repo current as of 2026-09-26)
- PolicyEngine-US - NYC single rates
- PolicyEngine-US - Yonkers resident surcharge rate
North Carolina
North Carolina's flat income tax fell to 3.99% for 2026. By law (G.S. 105-163.2B) the NC Education Lottery withholds state tax from any prize of $600 or more, which is a lower threshold than most states. Checked Sep 26, 2026.
- NC Education Lottery - Claim Prizes
- G.S. 105-163.2B (lottery withholding)
- NCDOR - Tax Rate Schedules
- Tax Foundation - 2026 State Tax Changes Taking Effect January 1st
- PolicyEngine-US parameter (NC rate; statute-referenced, repo current as of 2026-09-26)
North Dakota
North Dakota has low rates: 0%, 1.95% and a top rate of 2.5% on taxable income over about $250,400 for a single filer in 2026. The lottery withholds 2.5% from prizes over $5,000. Checked Sep 26, 2026.
- North Dakota Lottery - Claim Your Prize
- ND Tax Commissioner - 2026 Withholding Rates & Instructions
- Tax Foundation - North Dakota
- PolicyEngine-US parameter (ND single rates; statute-referenced, repo current as of 2026-09-26)
Ohio
Ohio moved to a flat 2.75% income tax in 2026, on income above $26,050. The Ohio Lottery withholds 2.75% from reportable prizes. Many Ohio cities, such as Columbus at 2.5%, also tax lottery winnings, and nonresidents owe Ohio tax on Ohio Lottery prizes. Checked Sep 26, 2026.
- ORC 5747.062 - Withholding from state lottery winnings
- ORC 718.031 - Municipal withholding from casino, lottery, sports gaming winnings
- Ohio Lottery - How To Claim
- Ohio IT 1040 instructions 2025 (nonresidents with Ohio lottery winnings must file)
- GBQ - Ohio budget bill HB 96 enacts flat income tax
- Tax Foundation - 2026 State Tax Changes Taking Effect January 1st
- PolicyEngine-US parameter (OH rates; statute-referenced, repo current as of 2026-09-26)
Oklahoma
Under HB 2764, Oklahoma cut its top rate from 4.75% to 4.5% for 2026, and it applies to taxable income over $7,200 for a single filer. Lottery winnings are taxed as ordinary income. Checked Sep 26, 2026.
- Tax Foundation - 2026 State Tax Changes Taking Effect January 1st
- PolicyEngine-US parameter (OK single rates; cites HB 2764 enrolled text; statute-referenced, repo current as of 2026-09-26)
Oregon
Oregon taxes lottery winnings at up to 9.9% on taxable income over $125,000. Winners living in the Portland area may also owe the Metro SHS tax (1%) and the Multnomah County Preschool for All tax (1.5% to 3%). Checked Sep 26, 2026.
- Oregon DOR - 2025 Form OR-40 instructions
- PolicyEngine-US parameter (OR single rates; statute-referenced, repo current as of 2026-09-26)
- PolicyEngine-US - Multnomah County PFA rates
Pennsylvania
Pennsylvania taxes lottery winnings at its flat 3.07% rate. Pennsylvania Lottery cash prizes have been taxable since January 1, 2016 (Act 84 of 2016); before that they were exempt. Local earned-income taxes do not apply to lottery winnings. Checked Sep 26, 2026.
- PA DOR - 2025 PA-40 Instructions
- PolicyEngine-US parameter (PA rate; statute-referenced, repo current as of 2026-09-26)
- Tax Foundation - 2026 State Income Tax Rates and Brackets
Rhode Island
Rhode Island taxes lottery winnings at up to 5.99% on taxable income over $186,450 for a single filer in 2026. A new high-income surtax on income over $1 million starts in 2027, so it does not affect 2026. Checked Sep 26, 2026.
- PolicyEngine-US parameter (RI rates (indexed); statute-referenced, repo current as of 2026-09-26)
- RI H 7127 Sub A (2026) - high-income surtax from 2027
- RIGL 44-30-2.6
South Carolina
South Carolina's new two-bracket system for 2026 (H.4216) taxes income at 1.99% up to $30,000 and 5.21% above that, so nearly all of a jackpot is taxed at 5.21%. Checked Sep 26, 2026.
- SC H.4216 (2025-2026) - Section 12-6-510
- PolicyEngine-US parameter (SC rates; statute-referenced, repo current as of 2026-09-26)
South Dakota
South Dakota has no personal income tax, so lottery winners owe only federal tax. Checked Sep 26, 2026.
Tennessee
Tennessee has no personal income tax (the Hall tax on investment income ended in 2021), so lottery winners owe only federal tax. Checked Sep 26, 2026.
Texas
Texas has no personal income tax, so only federal tax applies to lottery winnings. Checked Sep 26, 2026.
Utah
Utah has no state lottery, but residents who win another state's lottery owe Utah's flat 4.45% income tax (cut from 4.5% for 2026). Utah generally gives a credit for tax paid to the state where the ticket was bought. Checked Sep 26, 2026.
- PolicyEngine-US parameter (UT rate; cites SB60 (2026); statute-referenced, repo current as of 2026-09-26)
- Utah SB60 (2026) Income Tax Rate Amendments
Vermont
Vermont taxes lottery winnings at up to 8.75%, on taxable income over about $250,000 for a single filer. Vermont sells Powerball and Mega Millions through the Vermont Lottery. Checked Sep 26, 2026.
- Vermont DOT - 2025 Income Tax Rate Schedules
- PolicyEngine-US parameter (VT single rates; statute-referenced, repo current as of 2026-09-26)
Virginia
Virginia taxes lottery winnings at up to 5.75% on taxable income over $17,000, so a jackpot is taxed at essentially 5.75%. The Virginia Lottery withholds less than that at claim, which leaves more state tax due at filing. Checked Sep 26, 2026.
- Virginia Tax - 2025 Form 760 instructions
- PolicyEngine-US parameter (VA rates; statute-referenced, repo current as of 2026-09-26)
Washington
Washington has no personal income tax for 2026. Its capital gains excise tax does not apply to lottery winnings, so only federal tax applies. Checked Sep 26, 2026.
West Virginia
West Virginia cut its rates again for 2026 (SB 392). The top rate is 4.58% on taxable income over $60,000. Lottery winnings are taxed as ordinary income. Checked Sep 26, 2026.
- PolicyEngine-US parameter (WV single rates; cites SB 392 (2026); statute-referenced, repo current as of 2026-09-26)
- WV SB 392 (2026) enrolled
Wisconsin
Wisconsin taxes lottery winnings at up to 7.65%, on taxable income over $332,720 for a single filer in 2026. The Wisconsin Lottery withholds state tax from large prizes at claim. Checked Sep 26, 2026.
- Wisconsin DOR - 2026 Form 1-ES instructions
- PolicyEngine-US parameter (WI single rates; statute-referenced, repo current as of 2026-09-26)
Wyoming
Wyoming has no personal income tax, so only federal tax applies. The Wyoming Lottery (WyoLotto) sells Powerball and Mega Millions. Checked Sep 26, 2026.