{
  "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": "Top marginal individual state income tax rate, applied as a flat approximation on the assumption that a jackpot-size prize always falls in the top bracket. Not a withholding rate — see the page for the withholding-vs-top-rate distinction.",
  "unit": "percent",
  "rows": [
    {
      "code": "AK",
      "name": "Alaska",
      "ratePct": 0,
      "exempt": false,
      "noIncomeTax": true
    },
    {
      "code": "AL",
      "name": "Alabama",
      "ratePct": 5,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "ratePct": 3.7,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "ratePct": 2.5,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "CA",
      "name": "California",
      "ratePct": 0,
      "exempt": true,
      "noIncomeTax": false
    },
    {
      "code": "CO",
      "name": "Colorado",
      "ratePct": 4.4,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "ratePct": 6.99,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "DC",
      "name": "Washington D.C.",
      "ratePct": 10.75,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "DE",
      "name": "Delaware",
      "ratePct": 6.6,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "FL",
      "name": "Florida",
      "ratePct": 0,
      "exempt": false,
      "noIncomeTax": true
    },
    {
      "code": "GA",
      "name": "Georgia",
      "ratePct": 5.19,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "ratePct": 11,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "IA",
      "name": "Iowa",
      "ratePct": 3.8,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "ID",
      "name": "Idaho",
      "ratePct": 5.3,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "IL",
      "name": "Illinois",
      "ratePct": 4.95,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "IN",
      "name": "Indiana",
      "ratePct": 2.95,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "KS",
      "name": "Kansas",
      "ratePct": 5.58,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "ratePct": 3.5,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "ratePct": 3,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "ratePct": 9,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "MD",
      "name": "Maryland",
      "ratePct": 6.5,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "ME",
      "name": "Maine",
      "ratePct": 9.15,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "MI",
      "name": "Michigan",
      "ratePct": 4.25,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "ratePct": 9.85,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "MO",
      "name": "Missouri",
      "ratePct": 4.7,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "ratePct": 4,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "MT",
      "name": "Montana",
      "ratePct": 5.65,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "ratePct": 3.99,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "ratePct": 1.95,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "ratePct": 4.55,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "ratePct": 0,
      "exempt": false,
      "noIncomeTax": true
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "ratePct": 10.75,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "ratePct": 5.9,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "NV",
      "name": "Nevada",
      "ratePct": 0,
      "exempt": false,
      "noIncomeTax": true
    },
    {
      "code": "NY",
      "name": "New York",
      "ratePct": 10.9,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "OH",
      "name": "Ohio",
      "ratePct": 2.75,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "ratePct": 4.5,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "OR",
      "name": "Oregon",
      "ratePct": 9.9,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "ratePct": 3.07,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "ratePct": 5.99,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "ratePct": 5.21,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "ratePct": 0,
      "exempt": false,
      "noIncomeTax": true
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "ratePct": 0,
      "exempt": false,
      "noIncomeTax": true
    },
    {
      "code": "TX",
      "name": "Texas",
      "ratePct": 0,
      "exempt": false,
      "noIncomeTax": true
    },
    {
      "code": "UT",
      "name": "Utah",
      "ratePct": 4.55,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "VA",
      "name": "Virginia",
      "ratePct": 5.75,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "VT",
      "name": "Vermont",
      "ratePct": 8.75,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "WA",
      "name": "Washington",
      "ratePct": 0,
      "exempt": false,
      "noIncomeTax": true
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "ratePct": 7.65,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "ratePct": 4.82,
      "exempt": false,
      "noIncomeTax": false
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "ratePct": 0,
      "exempt": false,
      "noIncomeTax": true
    }
  ]
}