Oregon lottery tax calculator
Federal tax at your 2026 bracket (up to 37%) plus graduated rates up to 9.9%. A single filer with no other income keeps $580,999.75 of a $1,000,000 prize: $320,000.25 federal and $99,000.00 Oregon tax.
Checked 2026-11-06. Sources: Oregon Department of Revenue: 2026 Publication OR-ESTIMATE; Oregon Withholding Tax Formulas (2026).
Federal tax at 2026 rates plus Oregon'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 Oregon taxes lottery prizes
- Oregon taxes only Oregon Lottery winnings of more than $600 per ticket or play.
- Single-ticket winnings of $1,500 or more are subject to Oregon withholding; we could not confirm the rate on the Department of Revenue site, so the calculator does not show it.
- Oregon's graduated rates top out at 9.9%. The calculator applies 9.9% to the whole prize, which slightly overstates tax on smaller prizes.
Take-home by prize size in Oregon
| Prize | Federal tax | OR tax | Withheld at claim | Take-home |
|---|---|---|---|---|
| $10,000.00 | $0.00 | $990.00 | $2,400.00 | $9,010.00 |
| $100,000.00 | $13,170.00 | $9,900.00 | $24,000.00 | $76,930.00 |
| $1,000,000.00 | $320,000.25 | $99,000.00 | $240,000.00 | $580,999.75 |
| $10,000,000.00 | $3,650,000.25 | $990,000.00 | $2,400,000.00 | $5,359,999.75 |
| $100,000,000.00 | $36,950,000.25 | $9,900,000.00 | $24,000,000.00 | $53,149,999.75 |
Single filer, no other income, federal standard deduction and 2026 brackets; Oregon tax at the top rate. Local (city or county) taxes are not included.
Questions
How much tax do you pay on lottery winnings in Oregon?
Federal tax at your 2026 bracket (up to 37%) plus graduated rates up to 9.9%. A single filer with no other income keeps $580,999.75 of a $1,000,000 prize: $320,000.25 federal and $99,000.00 Oregon tax.
Does Oregon withhold state tax from lottery prizes?
See the rules above: we show Oregon withholding only where the state's own site confirms the rate.
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.
Oregon sources
Checked 2026-11-06. Other states: Pennsylvania, Michigan, California, Illinois, Texas, Arizona, Virginia, Florida, Georgia, Wisconsin, Massachusetts, 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.