Massachusetts lottery tax calculator
Federal tax at your 2026 bracket (up to 37%) plus graduated rates up to 9%. A single filer with no other income keeps $629,999.75 of a $1,000,000 prize: $320,000.25 federal and $50,000.00 Massachusetts tax.
Checked 2026-11-06. Sources: Mass.gov: Massachusetts tax rates; Mass.gov: Massachusetts 4% surtax on taxable income.
Federal tax at 2026 rates plus Massachusetts's state tax and withholding. Enter the amount you receive this year: the cash option, or one annuity payment.
21+ in most states. If gambling stops being fun, free confidential help is available 24/7: call or text 1-800-GAMBLER (National Council on Problem Gambling).
How Massachusetts taxes lottery prizes
- Massachusetts taxes lottery winnings as Part B income at 5.00% for 2026.
- A 4% surtax applies to the part of total 2026 taxable income above $1,107,750, so a large prize is taxed at 9% above that line.
- Lottery winnings are reported net of the cost of the winning ticket.
- Withholding applies even when several people share a ticket and each share is under $600.
The Massachusetts State Lottery withholds 5% from winnings of $600 or more, for residents and nonresidents, on the full amount.
Take-home by prize size in Massachusetts
| Prize | Federal tax | MA tax | Withheld at claim | Take-home |
|---|---|---|---|---|
| $10,000.00 | $0.00 | $500.00 | $2,900.00 | $9,500.00 |
| $100,000.00 | $13,170.00 | $5,000.00 | $29,000.00 | $81,830.00 |
| $1,000,000.00 | $320,000.25 | $50,000.00 | $290,000.00 | $629,999.75 |
| $10,000,000.00 | $3,650,000.25 | $855,690.00 | $2,900,000.00 | $5,494,309.75 |
| $100,000,000.00 | $36,950,000.25 | $8,955,690.00 | $29,000,000.00 | $54,094,309.75 |
Single filer, no other income, federal standard deduction and 2026 brackets. Local (city or county) taxes are not included.
Questions
How much tax do you pay on lottery winnings in Massachusetts?
Federal tax at your 2026 bracket (up to 37%) plus graduated rates up to 9%. A single filer with no other income keeps $629,999.75 of a $1,000,000 prize: $320,000.25 federal and $50,000.00 Massachusetts tax.
Does Massachusetts withhold state tax from lottery prizes?
The Massachusetts State Lottery withholds 5% from winnings of $600 or more, for residents and nonresidents, on the full amount.
Is the 24% federal withholding the whole federal tax?
No. It is a down payment. Large prizes fall mostly into the 37% bracket, so the rest is due when you file.
Massachusetts sources
- Mass.gov: Massachusetts tax rates
- Mass.gov: Massachusetts 4% surtax on taxable income
- Mass.gov: TIR 15-14, withholding and reporting rules for certain gambling income
Checked 2026-11-06. Other states: Pennsylvania, Michigan, California, Illinois, Texas, Arizona, Virginia, Oregon, Florida, Georgia, Wisconsin, Colorado.
Sources
- Rev. Proc. 2025-32, section 4.01 (2026 tax rate tables) and 4.14 (standard deduction)
- IRS proposed §1.165-10, Internal Revenue Bulletin 2026-19 (90% wagering loss limit, P.L. 119-21 §70114)
- Instructions for Forms W-2G and 5754 (Rev. January 2026)
- IRS Topic no. 419, Gambling income and losses
Checked 2026-11-06. The 90% rule is law (P.L. 119-21); the IRS regulation implementing it is still proposed. Bills to restore the 100% deduction have been introduced in Congress but not passed. This is an estimate for planning, not tax advice; a tax professional can check your full return.