{
  "source": "https://chamtax.com/lottery-tax-data-hub.html",
  "license": "CC0-1.0 (public domain) — attribution to ChamTax (chamtax.com) appreciated but not required",
  "lastUpdated": "2026-09-01",
  "methodology": "US federal withholding on lottery/gambling winnings for non-resident aliens is a flat 30% (IRC §871(a)). effective_total_tax_pct_at_500m_usd is the combined US + home-country effective rate computed by ChamTax’s calculation engine for a $500,000,000 lump-sum payout (chosen because it is large enough that every country’s top-bracket/flat-rate approximation applies), after any Foreign Tax Credit the country’s law/treaty allows. confidence: \"verified\" = primary statute/treaty/official guidance found; \"approximate\" = reasonable secondary-source estimate, some structural simplification; \"estimate\" = best-effort, no authoritative primary source found — see chamtax.com’s per-country landing pages for full citations.",
  "unit": "percent (except country_code, country_name, tax_authority, confidence, tax_structure_notes)",
  "rows": [
    {
      "code": "kr",
      "name": "South Korea",
      "authority": "National Tax Service (NTS)/IRS",
      "confidence": "verified",
      "structure": "Progressive (comprehensive income tax, 8 brackets up to 45%) + 10% local surtax, FTC applied",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 46.49,
      "takeHomePct500M": 53.51
    },
    {
      "code": "pk",
      "name": "Pakistan",
      "authority": "Estimate based on FBR data/IRS",
      "confidence": "estimate",
      "structure": "⚠️ Base 35% + 8% super tax + 10% surcharge on the base; FTC offsets only the base-rate component, not super tax/surcharge",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 46.5,
      "takeHomePct500M": 53.5
    },
    {
      "code": "cn",
      "name": "China",
      "authority": "State Taxation Administration/IRS",
      "confidence": "verified",
      "structure": "Flat 20% \"incidental income\" tax, FTC applied",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "in",
      "name": "India",
      "authority": "Income Tax Department/IRS",
      "confidence": "verified",
      "structure": "Flat 30% + 25% surcharge + 4% cess (≈39% effective), no deductions, FTC applied",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 39,
      "takeHomePct500M": 61
    },
    {
      "code": "vn",
      "name": "Vietnam",
      "authority": "General Department of Taxation/IRS",
      "confidence": "verified",
      "structure": "Flat 10% prize-income tax, FTC applied under domestic law (no US-Vietnam treaty in force)",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "id",
      "name": "Indonesia",
      "authority": "Directorate General of Taxes/IRS",
      "confidence": "verified",
      "structure": "Flat 25% final tax on lottery winnings, no FTC (domestic final-tax credit procedure under Art. 24 excludes this Art. 4(2) final-tax category; treaty-based relief unconfirmed) — stacks in full on top of US withholding",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 55,
      "takeHomePct500M": 45
    },
    {
      "code": "ph",
      "name": "Philippines",
      "authority": "Bureau of Internal Revenue/IRS",
      "confidence": "approximate",
      "structure": "Approximated at the top progressive bracket (35%) since foreign winnings do not get the 20% domestic-lottery final tax rate; FTC applied",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 35,
      "takeHomePct500M": 65
    },
    {
      "code": "th",
      "name": "Thailand",
      "authority": "Estimate based on Revenue Department data/IRS",
      "confidence": "estimate",
      "structure": "⚠️ No clear official guidance found for foreign lottery winnings; approximated at the top personal income tax bracket (35%)",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 35,
      "takeHomePct500M": 65
    },
    {
      "code": "jp",
      "name": "Japan",
      "authority": "National Tax Agency (NTA)/IRS",
      "confidence": "verified",
      "structure": "\"Temporary income\" with 1/2 inclusion, taxed at top marginal rate (≈27.97% effective), FTC applied",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "ru",
      "name": "Russia",
      "authority": "Federal Tax Service (FNS)/IRS",
      "confidence": "verified",
      "structure": "Flat top progressive rate (22%); FTC believed unavailable since the US-Russia tax treaty’s double-taxation article has been suspended since 2023",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 52,
      "takeHomePct500M": 48
    },
    {
      "code": "np",
      "name": "Nepal",
      "authority": "Inland Revenue Department (IRD)/IRS",
      "confidence": "verified",
      "structure": "Flat 25% \"windfall gain\" final tax, FTC applied under domestic law",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "lk",
      "name": "Sri Lanka",
      "authority": "Inland Revenue Department (IRD)/IRS",
      "confidence": "approximate",
      "structure": "Approximated at the top progressive bracket (36%); a possible 15% preferential rate for remitted foreign income has unclear applicability to lottery winnings",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 36,
      "takeHomePct500M": 64
    },
    {
      "code": "uz",
      "name": "Uzbekistan",
      "authority": "State Tax Committee/IRS",
      "confidence": "verified",
      "structure": "Flat 12% on all personal income, no FTC (US-Uzbekistan relations still run on the 1973 US-USSR treaty, with no general \"other income\" or double-tax-relief article covering lottery winnings) — stacks in full on top of US withholding",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 42,
      "takeHomePct500M": 58
    },
    {
      "code": "kz",
      "name": "Kazakhstan",
      "authority": "Committee of State Revenues/IRS",
      "confidence": "verified",
      "structure": "Flat 10% on \"winnings\"-category income, FTC applied",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "kg",
      "name": "Kyrgyzstan",
      "authority": "State Tax Service/IRS",
      "confidence": "verified",
      "structure": "Flat 10% on personal income including winnings, no FTC (same 1973 US-USSR treaty as Uzbekistan, no general foreign-tax-credit article; no unilateral domestic relief found) — stacks in full on top of US withholding",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 40,
      "takeHomePct500M": 60
    },
    {
      "code": "mm",
      "name": "Myanmar",
      "authority": "Internal Revenue Department (IRD)/IRS",
      "confidence": "approximate",
      "structure": "Approximated at the top bracket (25%) for \"income from other sources\", no FTC (no US-Myanmar tax treaty in force) — stacks in full on top of US withholding",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 55,
      "takeHomePct500M": 45
    },
    {
      "code": "bd",
      "name": "Bangladesh",
      "authority": "National Board of Revenue (NBR)/IRS",
      "confidence": "verified",
      "structure": "Flat 25% on \"income from other sources\" (prizes), FTC applied",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "kh",
      "name": "Cambodia",
      "authority": "Estimate based on GDT data/IRS",
      "confidence": "estimate",
      "structure": "⚠️ No clear legal basis found for taxing personal lottery/prize income — treated as 0% pending verification, NOT a confirmed exemption",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "mn",
      "name": "Mongolia",
      "authority": "Estimate based on Tax Administration data/IRS",
      "confidence": "estimate",
      "structure": "⚠️ Approximated at 40% per secondary-source summaries; not independently verified against primary legislation",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 40,
      "takeHomePct500M": 60
    },
    {
      "code": "la",
      "name": "Laos",
      "authority": "Estimate based on Ministry of Finance data/IRS",
      "confidence": "estimate",
      "structure": "⚠️ Flat 5% under the new income tax law; no US-Laos tax treaty, so no FTC — stacks fully on top of US withholding",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 35,
      "takeHomePct500M": 65
    },
    {
      "code": "ca",
      "name": "Canada",
      "authority": "Canada Revenue Agency (CRA)/IRS",
      "confidence": "verified",
      "structure": "Non-taxable windfall under the Income Tax Act — no domestic tax base",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "tw",
      "name": "Taiwan",
      "authority": "National Taxation Bureau/IRS",
      "confidence": "verified",
      "structure": "Worldwide-income Alternative Minimum Tax, flat 20% on foreign-source income above NT$7.5M, FTC applied against the AMT increase",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "hk",
      "name": "Hong Kong",
      "authority": "Inland Revenue Department (IRD)/IRS",
      "confidence": "verified",
      "structure": "Territorial system (salaries/profits/property tax only) — lottery winnings fall outside all three, no domestic tax base",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "uk",
      "name": "United Kingdom",
      "authority": "HMRC/IRS",
      "confidence": "verified",
      "structure": "No Income Tax, Capital Gains Tax, or National Insurance on gambling/lottery winnings — no domestic tax base",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "au",
      "name": "Australia",
      "authority": "Australian Taxation Office (ATO)/IRS",
      "confidence": "verified",
      "structure": "Non-assessable windfall gain, not income — no domestic tax base",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "mx",
      "name": "Mexico",
      "authority": "Servicio de Administración Tributaria (SAT)/IRS",
      "confidence": "verified",
      "structure": "Foreign winnings taxed as \"other income\" at the top progressive bracket (35%), FTC applied",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 35,
      "takeHomePct500M": 65
    },
    {
      "code": "fr",
      "name": "France",
      "authority": "DGFiP/IRS",
      "confidence": "verified",
      "structure": "Pure games of chance fall outside taxable-income categories under the CGI — no domestic tax base",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "nz",
      "name": "New Zealand",
      "authority": "Inland Revenue (IRD)/IRS",
      "confidence": "verified",
      "structure": "Non-taxable windfall, not assessable income — no domestic tax base",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "ie",
      "name": "Ireland",
      "authority": "Revenue/IRS",
      "confidence": "verified",
      "structure": "Betting/lottery/prize winnings have never been within any taxable-income category — no domestic tax base",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "sg",
      "name": "Singapore",
      "authority": "IRAS/IRS",
      "confidence": "verified",
      "structure": "Official IRAS FAQ: gambling/lottery winnings are windfall, not taxable income — no domestic tax base",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "za",
      "name": "South Africa",
      "authority": "South African Revenue Service (SARS)/IRS",
      "confidence": "verified",
      "structure": "Capital in nature, excluded from \"gross income\" and exempt from CGT — no domestic tax base",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "my",
      "name": "Malaysia",
      "authority": "Lembaga Hasil Dalam Negeri (LHDN)/IRS",
      "confidence": "verified",
      "structure": "Non-taxable windfall under the Income Tax Act 1967 — no domestic tax base",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "de",
      "name": "Germany",
      "authority": "Finanzamt/IRS",
      "confidence": "verified",
      "structure": "Falls outside all 7 enumerated taxable-income categories (EStG) — \"nicht steuerbar\", no domestic tax base",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "nl",
      "name": "Netherlands",
      "authority": "Belastingdienst/IRS",
      "confidence": "verified",
      "structure": "⚠️ Kansspelbelasting (games-of-chance tax), flat 37.8% — a separate tax head with no FTC provision found, stacks in full on top of US withholding",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 67.8,
      "takeHomePct500M": 32.2
    },
    {
      "code": "sv",
      "name": "Sweden",
      "authority": "Skatteverket/IRS",
      "confidence": "verified",
      "structure": "Flat 30% capital-income tax on non-EU/EEA winnings; FTC exactly offsets the 30% US withholding (coincidence of equal rates)",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "no",
      "name": "Norway",
      "authority": "Skatteetaten/IRS",
      "confidence": "verified",
      "structure": "Flat 22% general-income rate; FTC fully absorbs the (lower) Norwegian tax, residual 0",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "da",
      "name": "Denmark",
      "authority": "Skattestyrelsen/IRS",
      "confidence": "verified",
      "structure": "Top marginal personal-income rate (57.07%, incl. 2026 \"top-top tax\"); FTC leaves the largest residual of any supported country (≈27pp)",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 57.07,
      "takeHomePct500M": 42.93
    },
    {
      "code": "fi",
      "name": "Finland",
      "authority": "Verohallinto/IRS",
      "confidence": "verified",
      "structure": "Top marginal rate (46.17%) on non-EEA winnings; FTC leaves a residual of ≈16pp",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 46.17,
      "takeHomePct500M": 53.83
    },
    {
      "code": "it",
      "name": "Italy",
      "authority": "Agenzia delle Entrate/IRS",
      "confidence": "verified",
      "structure": "Top progressive IRPEF bracket + regional/municipal surtax (≈47.23% combined); FTC leaves a residual of ≈17pp",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 47.23,
      "takeHomePct500M": 52.77
    },
    {
      "code": "pl",
      "name": "Poland",
      "authority": "Krajowa Administracja Skarbowa/IRS",
      "confidence": "verified",
      "structure": "General progressive tax (12%/32%) + 4% solidarity levy above PLN 1M, approximated at 36% combined; FTC leaves a residual of ≈6pp",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 36,
      "takeHomePct500M": 64
    },
    {
      "code": "tr",
      "name": "Turkey",
      "authority": "Gelir İdaresi Başkanlığı/IRS",
      "confidence": "verified",
      "structure": "⚠️ Taxed under inheritance/transfer tax law (VİVK), flat 20%, not income tax — outside the income tax treaty’s scope, no FTC, stacks in full",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 50,
      "takeHomePct500M": 50
    },
    {
      "code": "br",
      "name": "Brazil",
      "authority": "Receita Federal do Brasil/IRS",
      "confidence": "verified",
      "structure": "A foreign lottery win escapes the domestic 30% lottery withholding (Lei 4.506/64 Art. 14) and is instead taxed via carnê-leão at the top progressive IRPF bracket (27.5%); FTC applies via documented US-Brazil reciprocity (Ato Declaratório SRF 28/2000, per IN SRF 208/2002 Art. 16) and fully absorbs the lower Brazilian rate, residual 0",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "es",
      "name": "Spain",
      "authority": "Agencia Tributaria/IRS",
      "confidence": "verified",
      "structure": "Taxed as a \"ganancia patrimonial no derivada de una transmisión\" in the general tax base at progressive rates (Ley 35/2006 Art. 33), approximated at the national top marginal rate (47%); US-Spain treaty Art. 24(1)(a) ordinary FTC leaves a residual of ≈17pp",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 47,
      "takeHomePct500M": 53
    },
    {
      "code": "ch",
      "name": "Switzerland",
      "authority": "Cantonal tax authorities (Zürich reference)/IRS",
      "confidence": "verified",
      "structure": "⚠️ US-CH treaty Art. 21(3) explicitly excludes gambling/lottery winnings from its Other Income article, and neither treaty relief nor the unilateral DA-1 credit covers gambling — no FTC. Approximated at Zürich's 2026 top marginal rate (39.1%), stacks in full on top of US withholding",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 69.1,
      "takeHomePct500M": 30.9
    },
    {
      "code": "ae",
      "name": "United Arab Emirates",
      "authority": "PwC Worldwide Tax Summaries/IRS",
      "confidence": "verified",
      "structure": "No personal/individual income tax regime exists — no domestic tax base at all",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "sa",
      "name": "Saudi Arabia",
      "authority": "ZATCA/PwC Worldwide Tax Summaries/IRS",
      "confidence": "verified",
      "structure": "No personal/individual income tax regime exists — no domestic tax base (Zakat is a separate annual wealth levy, out of scope for a one-time payout)",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "eg",
      "name": "Egypt",
      "authority": "Egyptian Tax Authority/IRS",
      "confidence": "verified",
      "structure": "Taxed as ordinary worldwide income under Law 91/2005, approximated at the top marginal PIT rate (27.5%); US-Egypt treaty Art. 25(2) ordinary FTC fully absorbs it, residual 0",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    },
    {
      "code": "il",
      "name": "Israel",
      "authority": "Israel Tax Authority/IRS",
      "confidence": "verified",
      "structure": "Income Tax Ordinance Sec. 2A taxes gambling/lottery/prize gains at a flat 35%; US-Israel treaty Art. 26(3) ordinary FTC leaves a residual of ≈5pp",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 35,
      "takeHomePct500M": 65
    },
    {
      "code": "ua",
      "name": "Ukraine",
      "authority": "State Tax Service of Ukraine/PwC/IRS",
      "confidence": "verified",
      "structure": "⚠️ Personal income tax (18%) + military levy (5%); the US-Ukraine treaty FTC covers only the 18% PIT (fully absorbed by the 30% US withholding), while the 5% levy has no credit and always stacks — net residual ≈5pp",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 35,
      "takeHomePct500M": 65
    },
    {
      "code": "ng",
      "name": "Nigeria",
      "authority": "Estimate based on Nigeria Tax Act 2025/IRS",
      "confidence": "estimate",
      "structure": "⚠️ No US-Nigeria tax treaty, but Nigeria Tax Act 2025 Sec. 119 grants a unilateral FTC; approximated at the new top marginal PIT rate (25%), which the FTC fully absorbs — this reasoning chain (that lottery withholding regs don't apply to a foreign payer) is not confirmed by a direct ruling",
      "usWithholdingPct": 30,
      "effectiveTotalTaxPct500M": 30,
      "takeHomePct500M": 70
    }
  ]
}