Lottery Tax by State 2026
Win a $100M jackpot and where you claim it swings your take-home by about $10,900,000 — from $63,041,812 in a no-tax state to $52,141,812 in New York. Here's the full state-by-state breakdown.
The best states to win (no state tax)
These states take nothing extra — you only pay federal tax. A $100M lump sum nets about $63,041,812 in any of them.
Net take-home by state on a $100M jackpot
Lump sum, ranked best to worst. Change the amount or payout in the calculator.
| # | State | State tax | Net take-home | Effective tax |
|---|---|---|---|---|
| 1 | Alaska | none | $63,041,812 | 37% |
| 2 | California | none | $63,041,812 | 37% |
| 3 | Florida | none | $63,041,812 | 37% |
| 4 | New Hampshire | none | $63,041,812 | 37% |
| 5 | South Dakota | none | $63,041,812 | 37% |
| 6 | Tennessee | none | $63,041,812 | 37% |
| 7 | Texas | none | $63,041,812 | 37% |
| 8 | Washington | none | $63,041,812 | 37% |
| 9 | Wyoming | none | $63,041,812 | 37% |
| 10 | Arizona | 2.5% | $60,541,812 | 39% |
| 11 | North Dakota | 2.5% | $60,541,812 | 39% |
| 12 | Pennsylvania | 3.07% | $59,971,812 | 40% |
| 13 | Indiana | 3.15% | $59,891,812 | 40% |
| 14 | Ohio | 3.5% | $59,541,812 | 40% |
| 15 | Kentucky | 4% | $59,041,812 | 41% |
| 16 | Louisiana | 4.25% | $58,791,812 | 41% |
| 17 | Michigan | 4.25% | $58,791,812 | 41% |
| 18 | Arkansas | 4.4% | $58,641,812 | 41% |
| 19 | Colorado | 4.4% | $58,641,812 | 41% |
| 20 | North Carolina | 4.5% | $58,541,812 | 41% |
| 21 | Utah | 4.65% | $58,391,812 | 42% |
| 22 | Oklahoma | 4.75% | $58,291,812 | 42% |
| 23 | Missouri | 4.8% | $58,241,812 | 42% |
| 24 | Illinois | 4.95% | $58,091,812 | 42% |
| 25 | Alabama | 5% | $58,041,812 | 42% |
| 26 | Massachusetts | 5% | $58,041,812 | 42% |
| 27 | Mississippi | 5% | $58,041,812 | 42% |
| 28 | West Virginia | 5.12% | $57,921,812 | 42% |
| 29 | Georgia | 5.49% | $57,551,812 | 42% |
| 30 | Kansas | 5.7% | $57,341,812 | 43% |
| 31 | Maryland | 5.75% | $57,291,812 | 43% |
| 32 | Virginia | 5.75% | $57,291,812 | 43% |
| 33 | Idaho | 5.8% | $57,241,812 | 43% |
| 34 | Nebraska | 5.84% | $57,201,812 | 43% |
| 35 | Montana | 5.9% | $57,141,812 | 43% |
| 36 | New Mexico | 5.9% | $57,141,812 | 43% |
| 37 | Rhode Island | 5.99% | $57,051,812 | 43% |
| 38 | Iowa | 6% | $57,041,812 | 43% |
| 39 | South Carolina | 6.4% | $56,641,812 | 43% |
| 40 | Delaware | 6.6% | $56,441,812 | 44% |
| 41 | Connecticut | 6.99% | $56,051,812 | 44% |
| 42 | Maine | 7.15% | $55,891,812 | 44% |
| 43 | Wisconsin | 7.65% | $55,391,812 | 45% |
| 44 | Vermont | 8.75% | $54,291,812 | 46% |
| 45 | Minnesota | 9.85% | $53,191,812 | 47% |
| 46 | Oregon | 9.9% | $53,141,812 | 47% |
| 47 | District of Columbia | 10.75% | $52,291,812 | 48% |
| 48 | New Jersey | 10.75% | $52,291,812 | 48% |
| 49 | New York | 10.9% | $52,141,812 | 48% |
How the math works
Federal tax applies to every winner — 24% is withheld up front and the true rate rises to 37% on large prizes. State tax is each state's top lottery-withholding rate (0% where none applies). A lump sum is taxed all in one year; a 30-year annuity spreads the income and can keep more of it in lower brackets. Figures are estimates using single-filer brackets; your actual tax depends on total income, filing status, deductions and residency. Not tax advice.
Run your own number — any prize, any state, lump vs annuity — with the Lottery Tax Calculator.
Lottery tax FAQ
Which states have no tax on lottery winnings?
Nine states levy no state tax on lottery winnings: Alaska, California, Florida, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. You still owe federal tax.
Which state taxes lottery winnings the most?
New York has the highest top rate at 10.9%, followed by New Jersey and Washington D.C. at 10.75%, then Oregon (9.9%) and Minnesota (9.85%).
How much does the state you claim in change your take-home?
A lot. On a $100M lump sum, the gap between the best and worst states is about $10,900,000 — the same prize, taxed differently.