Tax and claiming

Are Lottery Winnings Taxed? A Complete Country-by-Country Table

Whether you keep your prize depends entirely on where the ticket was bought. The complete sourced reference, with the rates verified for 2026.

The same jackpot pays wildly different amounts depending on which side of a border the ticket was sold. Some countries take nothing; the Netherlands takes 37.8% above a small threshold. Here is the full picture.

The tax-free countries

In these jurisdictions the advertised prize is what you receive:

Country Position
United Kingdom Entirely tax-free at receipt — HMRC does not treat betting or lottery wins as taxable income
Australia Windfall gains, not taxable income; prizes paid in full
Canada Windfalls; the CRA lists lottery prizes among amounts that are not taxed
New Zealand Completely tax-free; nothing withheld, nothing declared
Ireland Prizes not subject to income tax
Germany Licensed German lottery prizes are not taxable income
France FDJ winnings free of income tax
Austria Prizes, including EuroMillions wins, paid tax-free
South Africa Exempt from income tax and CGT for casual players
Singapore IRAS treats Toto/4D wins as windfalls, not income
Malaysia Licensed-operator prizes are windfalls, paid in full
Hong Kong No tax on player winnings; the Jockey Club pays betting duty
Japan Takarakuji prizes exempt under the Lottery Ticket Act
Hungary Licensed-operator winnings exempt from personal income tax
UAE No personal income tax; prizes paid in full
Sweden, Norway, Finland, Denmark Tax-free where the operator is licensed in the country or the EU/EEA — the operator bears the gambling tax instead

The Nordic pattern is worth noting: the exemption is tied to the operator's licence, not to you. Winnings from operators outside the EEA are generally taxable.

The taxing countries

Country Rate and threshold
United States 24% federal withholding on large prizes; top marginal rate 37% at filing; most states add 0–10.9%. Non-resident aliens: 30% withholding
Netherlands 37.8% from 1 January 2026 (was 34.2% in 2025) on prizes above €449
India Flat 30% under s.115BB plus 4% cess (effective 31.2%), surcharge up to 15% above ₹1 crore; 30% TDS above ₹10,000
Israel 35% above an indexed exemption (about ILS 33,000–34,000), with a partial band above it
Brazil 30% withheld at source above a small exempt band; advertised jackpots are pre-tax
South Korea 22% above KRW 50,000, rising to 33% above KRW 300 million
Romania Tiered from 1 August 2025: 4% up to RON 10,000; 20% band; 40% above RON 66,750
Argentina 31% applied to 90% of the prize (effective 27.9%) above an indexed minimum
Spain 20% special levy on the portion above €40,000 per prize
Portugal 20% stamp duty above €5,000
Italy 20% on the portion above €500
Türkiye 20% above an indexed exemption (TRY 66,935 for 2026)
Philippines 20% final tax on the whole prize above ₱10,000
Taiwan 20% final withholding above NT$5,000
Colombia 20% above 48 UVT (roughly COP 2.5 million in 2026)
Greece Progressive: nil to €100; 15% to €500; 20% above €500
Chile Single 15% tax withheld; advertised prizes usually shown net
Czechia 15% above CZK 50,000 per win (threshold cut from CZK 1 million in 2024)
Poland Flat 10% above PLN 2,280
Kenya In flux — 15% historically, replaced by a 5% withdrawal excise in 2025, with a 20% winnings tax proposed for 2026
Nigeria From 1 January 2026: 5% residents, 15% non-residents, under the Nigeria Tax Act 2025
Switzerland Tax-free up to CHF 1 million per win; 35% anticipatory tax on the excess
Mexico 1% federal ISR (up to 21% where the state levies above 6%), plus state prize taxes to about 6%
Thailand Effectively income-tax-free, but 0.5% stamp duty on winnings (1% for charitable draws)

Each country's entry, with its source, also appears on that country's hub page — for example lotteries in Australia — and on each game's tax page, such as Powerball tax.

Three patterns worth understanding

1. "Tax-free" almost always means tax-free at receipt. The prize is untaxed; what it earns afterwards is not. UK winners pay tax on interest, dividends and gains in the ordinary way, and large gifts from winnings can fall within inheritance tax if the giver dies within seven years. Ireland's CGT is currently 33% on subsequent gains, and gifts above the thresholds can trigger Capital Acquisitions Tax for the recipient. Japan's gift tax applies above the annual JPY 1.1 million allowance if you share a prize.

2. Withholding is often final. In Brazil, Taiwan, the Philippines, Chile and Colombia the tax deducted at payout settles the liability — there is nothing further to declare. In the US it does not: the 24% withheld is an instalment, and the balance to the 37% top rate falls due when you file. Winners who spend as though the withheld amount was the whole tax bill get an unpleasant surprise.

3. Thresholds move, and some have moved recently. Czechia cut its exemption from CZK 1 million to CZK 50,000 in 2024. The Netherlands raised its rate twice in two years. Romania re-tiered in August 2025. Nigeria introduced withholding for 2026. Anything you read that is more than a year old should be treated as a starting point, not an answer.

Cross-border winners

If you win a foreign lottery, two jurisdictions may have a claim: the one where the ticket was sold, and the one where you are resident. See winning a foreign lottery for how withholding and double-taxation relief interact.

Sources and standing warning

Every row above is drawn from the sourced country records on this site; each country page lists the specific authority used. This is general information, not tax advice — rules change, personal circumstances vary, and on a life-changing sum the cost of a local professional is trivial against the amount at stake. Model the take-home with the after-tax prize calculator and read the first 72 hours before claiming anything substantial.

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Sources

Last verified: 2026-08-29