Open Data & Charts
US Lottery Jackpot Tax Rates — Full Dataset for 50 States & 50 Countries
ChamTax's calculator computes the after-tax take-home amount of a US Powerball or Mega Millions jackpot for all 50 states + DC and 51 countries of residence. This page publishes that same underlying rate table as an open, downloadable dataset — for journalists, researchers, and anyone who wants to cite a real number instead of the pre-tax announced jackpot. This dataset may be cited or reused with attribution to ChamTax (chamtax.com).
Data as of 2026-09-01 · generated directly from ChamTax's live calculation engine · maintained alongside chamtax.com
Download the data
Four files, regenerated straight from the calculation engine (no hand-retyped numbers). Machine-readable and linked as schema.org/Dataset in this page's structured data for discovery by search engines and AI agents.
US lottery tax rate by state
Top marginal state individual income tax rate, applied as a flat approximation on the assumption that a jackpot-size prize always falls in the top bracket — this is not a withholding rate (see Methodology below for that distinction). California is a special case: it has a state income tax, but exempts lottery winnings specifically, so its rate here is 0% for a different reason than states with no income tax at all.
The 8 highest-rate states vs. 8 states that charge no tax on lottery winnings. Full 51-row table below.
| State | Code | Rate | Note |
|---|---|---|---|
| Alaska | AK | 0% | No state income tax |
| Alabama | AL | 5% | |
| Arkansas | AR | 3.7% | |
| Arizona | AZ | 2.5% | |
| California | CA | 0% | Lottery winnings exempt |
| Colorado | CO | 4.4% | |
| Connecticut | CT | 6.99% | |
| Washington D.C. | DC | 10.75% | |
| Delaware | DE | 6.6% | |
| Florida | FL | 0% | No state income tax |
| Georgia | GA | 5.19% | |
| Hawaii | HI | 11% | |
| Iowa | IA | 3.8% | |
| Idaho | ID | 5.3% | |
| Illinois | IL | 4.95% | |
| Indiana | IN | 2.95% | |
| Kansas | KS | 5.58% | |
| Kentucky | KY | 3.5% | |
| Louisiana | LA | 3% | |
| Massachusetts | MA | 9% | |
| Maryland | MD | 6.5% | |
| Maine | ME | 9.15% | |
| Michigan | MI | 4.25% | |
| Minnesota | MN | 9.85% | |
| Missouri | MO | 4.7% | |
| Mississippi | MS | 4% | |
| Montana | MT | 5.65% | |
| North Carolina | NC | 3.99% | |
| North Dakota | ND | 1.95% | |
| Nebraska | NE | 4.55% | |
| New Hampshire | NH | 0% | No state income tax |
| New Jersey | NJ | 10.75% | |
| New Mexico | NM | 5.9% | |
| Nevada | NV | 0% | No state income tax |
| New York | NY | 10.9% | |
| Ohio | OH | 2.75% | |
| Oklahoma | OK | 4.5% | |
| Oregon | OR | 9.9% | |
| Pennsylvania | PA | 3.07% | |
| Rhode Island | RI | 5.99% | |
| South Carolina | SC | 5.21% | |
| South Dakota | SD | 0% | No state income tax |
| Tennessee | TN | 0% | No state income tax |
| Texas | TX | 0% | No state income tax |
| Utah | UT | 4.55% | |
| Virginia | VA | 5.75% | |
| Vermont | VT | 8.75% | |
| Washington | WA | 0% | No state income tax |
| Wisconsin | WI | 7.65% | |
| West Virginia | WV | 4.82% | |
| Wyoming | WY | 0% | No state income tax |
US withholding & tax rate by country of residence
All figures for a US non-resident alien: a flat 30% federal withholding (IRC §871(a)) applies first, then each country's own tax treatment of the winnings — after any Foreign Tax Credit (FTC) the country's law or a tax treaty allows. "Effective total tax" and "take-home %" below are computed at a $500,000,000 lump-sum payout (see Reference scenarios for $100M/$500M/$1B side by side).
8 representative countries at a $500M lump-sum jackpot. Full 50-row table below.
| Country | Tax authority | Total tax | Take-home | Confidence |
|---|---|---|---|---|
| South Korea | National Tax Service (NTS)/IRS | 46.49% | 53.51% | verified |
| Pakistan | Estimate based on FBR data/IRS | 46.5% | 53.5% | unverified estimate |
| China | State Taxation Administration/IRS | 30% | 70% | verified |
| India | Income Tax Department/IRS | 39% | 61% | verified |
| Vietnam | General Department of Taxation/IRS | 30% | 70% | verified |
| Indonesia | Directorate General of Taxes/IRS | 55% | 45% | verified |
| Philippines | Bureau of Internal Revenue/IRS | 35% | 65% | approximate |
| Thailand | Estimate based on Revenue Department data/IRS | 35% | 65% | unverified estimate |
| Japan | National Tax Agency (NTA)/IRS | 30% | 70% | verified |
| Russia | Federal Tax Service (FNS)/IRS | 52% | 48% | verified (treaty suspended) |
| Nepal | Inland Revenue Department (IRD)/IRS | 30% | 70% | verified |
| Sri Lanka | Inland Revenue Department (IRD)/IRS | 36% | 64% | approximate |
| Uzbekistan | State Tax Committee/IRS | 42% | 58% | verified |
| Kazakhstan | Committee of State Revenues/IRS | 30% | 70% | verified |
| Kyrgyzstan | State Tax Service/IRS | 40% | 60% | verified |
| Myanmar | Internal Revenue Department (IRD)/IRS | 55% | 45% | approximate |
| Bangladesh | National Board of Revenue (NBR)/IRS | 30% | 70% | verified |
| Cambodia | Estimate based on GDT data/IRS | 30% | 70% | unverified estimate |
| Mongolia | Estimate based on Tax Administration data/IRS | 40% | 60% | unverified estimate |
| Laos | Estimate based on Ministry of Finance data/IRS | 35% | 65% | unverified estimate |
| Canada | Canada Revenue Agency (CRA)/IRS | 30% | 70% | verified |
| Taiwan | National Taxation Bureau/IRS | 30% | 70% | verified |
| Hong Kong | Inland Revenue Department (IRD)/IRS | 30% | 70% | verified |
| United Kingdom | HMRC/IRS | 30% | 70% | verified |
| Australia | Australian Taxation Office (ATO)/IRS | 30% | 70% | verified |
| Mexico | Servicio de Administración Tributaria (SAT)/IRS | 35% | 65% | verified |
| France | DGFiP/IRS | 30% | 70% | verified |
| New Zealand | Inland Revenue (IRD)/IRS | 30% | 70% | verified |
| Ireland | Revenue/IRS | 30% | 70% | verified |
| Singapore | IRAS/IRS | 30% | 70% | verified |
| South Africa | South African Revenue Service (SARS)/IRS | 30% | 70% | verified |
| Malaysia | Lembaga Hasil Dalam Negeri (LHDN)/IRS | 30% | 70% | verified |
| Germany | Finanzamt/IRS | 30% | 70% | verified |
| Netherlands | Belastingdienst/IRS | 67.8% | 32.2% | verified |
| Sweden | Skatteverket/IRS | 30% | 70% | verified |
| Norway | Skatteetaten/IRS | 30% | 70% | verified |
| Denmark | Skattestyrelsen/IRS | 57.07% | 42.93% | verified |
| Finland | Verohallinto/IRS | 46.17% | 53.83% | verified |
| Italy | Agenzia delle Entrate/IRS | 47.23% | 52.77% | verified |
| Poland | Krajowa Administracja Skarbowa/IRS | 36% | 64% | verified |
| Turkey | Gelir İdaresi Başkanlığı/IRS | 50% | 50% | verified |
| Brazil | Receita Federal do Brasil/IRS | 30% | 70% | verified |
| Spain | Agencia Tributaria/IRS | 47% | 53% | verified |
| Switzerland | Cantonal tax authorities (Zürich reference)/IRS | 69.1% | 30.9% | verified |
| United Arab Emirates | PwC Worldwide Tax Summaries/IRS | 30% | 70% | verified |
| Saudi Arabia | ZATCA/PwC Worldwide Tax Summaries/IRS | 30% | 70% | verified |
| Egypt | Egyptian Tax Authority/IRS | 30% | 70% | verified |
| Israel | Israel Tax Authority/IRS | 35% | 65% | verified |
| Ukraine | State Tax Service of Ukraine/PwC/IRS | 35% | 65% | verified |
| Nigeria | Estimate based on Nigeria Tax Act 2025/IRS | 30% | 70% | unverified estimate |
Reference scenarios: $100M / $500M / $1B lump sum
Estimated take-home amount for 8 representative countries of residence, at three lump-sum jackpot sizes. "Lump sum" here means the actual payout amount evaluated — not the larger announced annuity total paid out over ~29-30 years.
| Country | $100M | $500M | $1B |
|---|---|---|---|
| South Korea | $53,548,755 (46.45% total tax) | $267,548,755 (46.49% total tax) | $535,048,755 (46.5% total tax) |
| United States (Texas) | $63,000,000 (37% total tax) | $315,000,000 (37% total tax) | $630,000,000 (37% total tax) |
| United States (California) | $63,000,000 (37% total tax) | $315,000,000 (37% total tax) | $630,000,000 (37% total tax) |
| Vietnam | $70,000,000 (30% total tax) | $350,000,000 (30% total tax) | $700,000,000 (30% total tax) |
| China | $70,000,000 (30% total tax) | $350,000,000 (30% total tax) | $700,000,000 (30% total tax) |
| India | $61,000,000 (39% total tax) | $305,000,000 (39% total tax) | $610,000,000 (39% total tax) |
| Turkey | $50,000,000 (50% total tax) | $250,000,000 (50% total tax) | $500,000,000 (50% total tax) |
| Poland | $64,000,000 (36% total tax) | $320,000,000 (36% total tax) | $640,000,000 (36% total tax) |
Want a different amount, state, or country?
Open the live calculator →Methodology
Top marginal rate vs. withholding rate — these are not the same number, and this page uses both. The state table uses each state's top marginal individual income tax rate (a filing-time rate), on the assumption that a jackpot-size prize always lands in the top bracket. The country table's US-side component is a withholding rate — the IRS withholds a flat 30% from a non-resident alien's winnings at the time of payment (IRC §871(a)); this happens to also be close to the true final US federal liability for a non-resident, but it's collected as withholding, not assessed after the fact. Each country's own tax is then computed as that country's statute/treaty rate applied to the winnings, minus any Foreign Tax Credit (FTC) the country allows for the US tax already withheld — capped at the smaller of the two amounts.
Sources — every number on this page comes from ChamTax's live calculation engine (script.js's STATE_TAX_RATES and TAX_MODEL objects, and the calcTakeHome() function that applies them), the same code that powers the interactive calculator. It is not a separate spreadsheet that can drift out of sync. Full citations (statute sections, treaty articles, official tax-authority guidance) for each country are published on that country's own in-depth landing page — linked from the table above isn't practical at this scale, but every country name in the "Reuse & technical assets" section below routes to its detail page via the main site's country selector.
Confidence tiers — verified means a primary source (statute text, tax treaty article, or official tax-authority guidance) was found and directly cited; approximate means the treatment is confirmed but the exact rate is simplified (e.g. top-bracket approximation instead of full progressive-bracket math); unverified estimate means no authoritative primary source was found and the figure is a best-effort estimate from secondary sources — treat these as more likely to be wrong.
Last updated: 2026-09-01. State and country tax law changes over time (see e.g. Maine's 2026 "millionaire surcharge" or Denmark's 2026 "top-top tax" in the underlying data) — check the "Data as of" date above before citing an old cached copy of this page.
Reuse & technical assets
Related technical assets from the same project:
- github.com/semilee123456-ui/us-lottery-tax-data — the standalone open-data repository this dataset is also mirrored to.
- Kaggle dataset — the same data, versioned, for users who prefer Kaggle's notebook/API tooling.
- mcp-server/ — a local MCP server exposing the same take-home calculation as a tool an AI agent can call directly, for all 50 states + DC and 51 countries.
- Press kit — brand assets and a quick-reference summary table for journalists.
ChamTax is an informational simulator, not a lottery retailer or tax advisory service. Figures are reference estimates computed from simplified flat-rate/top-bracket approximations; actual tax liability depends on individual circumstances — consult a qualified tax professional before relying on these numbers for a real filing.