State lottery withholding rates vary from 0% in Florida, Texas, and California to nearly 15% in New York City. Use the sortable table below to compare every US state's 2026 lottery withholding rate and see whether they tax out-of-state winners.
| Notes | |||
|---|---|---|---|
| Alabama (AL) | 0% (tax-free) | N/A | No state lottery |
| Alaska (AK) | 0% (tax-free) | N/A | No state lottery / no income tax |
| Arizona (AZ) | 4.8% | Yes | — |
| Arkansas (AR) | 4.4% | Yes | — |
| California (CA) | 0% (tax-free) | No | Lottery winnings exempt from state tax |
| Colorado (CO) | 4% | Yes | — |
| Connecticut (CT) | 6.99% | Yes | — |
| Delaware (DE) | 0% (tax-free) | No | No withholding; winnings still taxable on return |
| Florida (FL) | 0% (tax-free) | No | No state income tax |
| Georgia (GA) | 6% | Yes | — |
| Hawaii (HI) | 0% (tax-free) | N/A | No state lottery |
| Idaho (ID) | 5.8% | Yes | — |
| Illinois (IL) | 5% | Yes | — |
| Indiana (IN) | 3.05% | Yes | — |
| Iowa (IA) | 5% | Yes | — |
| Kansas (KS) | 5% | Yes | — |
| Kentucky (KY) | 6% | Yes | — |
| Louisiana (LA) | 6% | Yes | — |
| Maine (ME) | 5% | Yes | — |
| Maryland (MD) | 8.95% | Yes | 8.0% for non-residents |
| Massachusetts (MA) | 5% | Yes | — |
| Michigan (MI) | 4.25% | Yes | — |
| Minnesota (MN) | 7.25% | Yes | — |
| Mississippi (MS) | 5% | Yes | — |
| Missouri (MO) | 4% | Yes | — |
| Montana (MT) | 5.9% | Yes | — |
| Nebraska (NE) | 5% | Yes | — |
| Nevada (NV) | 0% (tax-free) | N/A | No state lottery / no income tax |
| New Hampshire (NH) | 0% (tax-free) | No | No tax on lottery winnings |
| New Jersey (NJ) | 10.75% | Yes | 8% over $10K; 10.75% over $500K |
| New Mexico (NM) | 5.9% | Yes | — |
| New York (NY) | 10.9% | Yes | NYC adds 3.876% local |
| North Carolina (NC) | 4.5% | Yes | — |
| North Dakota (ND) | 2.9% | Yes | — |
| Ohio (OH) | 3.5% | Yes | — |
| Oklahoma (OK) | 4.75% | Yes | — |
| Oregon (OR) | 8% | Yes | — |
| Pennsylvania (PA) | 3.07% | Yes | — |
| Rhode Island (RI) | 5.99% | Yes | — |
| South Carolina (SC) | 6.4% | Yes | — |
| South Dakota (SD) | 0% (tax-free) | No | No state income tax |
| Tennessee (TN) | 0% (tax-free) | No | No tax on lottery winnings |
| Texas (TX) | 0% (tax-free) | No | No state income tax |
| Utah (UT) | 0% (tax-free) | N/A | No state lottery |
| Vermont (VT) | 6% | Yes | — |
| Virginia (VA) | 4% | Yes | — |
| Washington (WA) | 0% (tax-free) | No | No state income tax |
| West Virginia (WV) | 6.5% | Yes | — |
| Wisconsin (WI) | 7.65% | Yes | — |
| Wyoming (WY) | 0% (tax-free) | No | No state income tax |
Every US lottery prize above $5,000 is subject to 24% federal withholding by the IRS. On top of that, the state where the ticket was purchased typically withholds an additional amount — that's the "state withholding rate" shown above. The actual tax you owe is reconciled when you file your federal and state returns.
Nine states do not tax lottery winnings at the state level: California, Florida, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Three others — Alabama, Hawaii,Utah, Nevada, and Alaska — don't run a state lottery at all.
New York has the highest top state rate at 10.9%, climbing to roughly 14.776% for New York City residents once local tax is added. New Jersey (10.75% over $500K), Maryland (8.95%), and Oregon (8%) round out the highest-withholding states.
Most states withhold their lottery tax based on where the ticket was purchased — not where the winner lives. Maryland, for example, withholds 8% from non-residents instead of the 8.95% resident rate. Your home state may also tax the same winnings on your return, usually with a credit for tax already paid to the ticket-purchase state.
This guide is general information, not tax advice. Rates can change mid-year and individual returns may apply additional local taxes — consult a licensed tax professional in your state.
Plug in your prize amount and state to see federal, state, and local withholding broken down line by line.
Open the lottery tax calculator