Every Powerball jurisdiction applies one of four treatments to a jackpot: no income tax, an exemption for its own lottery, a flat rate, or a graduated rate with a top bracket. This table shows which, and what it costs on today's $674M jackpot.
All 46 jurisdictions
| State | Treatment | Rate | State tax on jackpot | You keep |
|---|---|---|---|---|
| California | Own lottery exempt | 0% | $0 | $182,169,518 |
| Florida | No income tax | 0% | $0 | $182,169,518 |
| New Hampshire | No income tax | 0% | $0 | $182,169,518 |
| Pennsylvania | Own lottery exempt | 0% | $0 | $182,169,518 |
| South Dakota | No income tax | 0% | $0 | $182,169,518 |
| Tennessee | No income tax | 0% | $0 | $182,169,518 |
| Texas | No income tax | 0% | $0 | $182,169,518 |
| Washington | No income tax | 0% | $0 | $182,169,518 |
| Wyoming | No income tax | 0% | $0 | $182,169,518 |
| Arizona | Flat rate | 2.5% | −$7,226,965 | $174,942,553 |
| North Dakota | Graduated rate | 2.5% | −$7,226,965 | $174,942,553 |
| Ohio | Flat rate | 2.75% | −$7,949,662 | $174,219,856 |
| Indiana | Flat rate | 2.95% | −$8,527,819 | $173,641,699 |
| Louisiana | Flat rate | 3% | −$8,672,358 | $173,497,160 |
| Kentucky | Flat rate | 3.5% | −$10,117,751 | $172,051,767 |
| Iowa | Flat rate | 3.8% | −$10,984,987 | $171,184,531 |
| Arkansas | Graduated rate | 3.9% | −$11,274,065 | $170,895,452 |
| North Carolina | Flat rate | 3.99% | −$11,534,236 | $170,635,282 |
| Mississippi | Flat rate | 4% | −$11,563,144 | $170,606,374 |
| Michigan | Flat rate | 4.25% | −$12,285,841 | $169,883,677 |
| Colorado | Flat rate | 4.4% | −$12,719,458 | $169,450,059 |
| Oklahoma | Graduated rate | 4.5% | −$13,008,537 | $169,160,981 |
| Nebraska | Graduated rate | 4.55% | −$13,153,076 | $169,016,441 |
| Missouri | Graduated rate | 4.7% | −$13,586,694 | $168,582,824 |
| West Virginia | Graduated rate | 4.82% | −$13,933,589 | $168,235,929 |
| Illinois | Flat rate | 4.95% | −$14,309,391 | $167,860,127 |
| Georgia | Flat rate | 4.99% | −$14,425,022 | $167,744,496 |
| Idaho | Flat rate | 5.3% | −$15,321,166 | $166,848,352 |
| Kansas | Graduated rate | 5.58% | −$16,130,586 | $166,038,932 |
| Montana | Graduated rate | 5.65% | −$16,332,941 | $165,836,577 |
| Virginia | Graduated rate | 5.75% | −$16,622,020 | $165,547,498 |
| New Mexico | Graduated rate | 5.9% | −$17,055,637 | $165,113,880 |
| Rhode Island | Graduated rate | 5.99% | −$17,315,808 | $164,853,710 |
| South Carolina | Graduated rate | 6% | −$17,344,716 | $164,824,802 |
| Delaware | Graduated rate | 6.6% | −$19,079,188 | $163,090,330 |
| Connecticut | Graduated rate | 6.99% | −$20,206,594 | $161,962,924 |
| Maine | Graduated rate | 7.15% | −$20,669,120 | $161,500,398 |
| Wisconsin | Graduated rate | 7.65% | −$22,114,513 | $160,055,005 |
| Vermont | Graduated rate | 8.75% | −$25,294,378 | $156,875,140 |
| Massachusetts | Graduated rate | 9% | −$26,017,074 | $156,152,444 |
| Maryland | Graduated rate | 9.7% | −$28,040,624 | $154,128,894 |
| Minnesota | Graduated rate | 9.85% | −$28,474,242 | $153,695,276 |
| Oregon | Graduated rate | 9.9% | −$28,618,781 | $153,550,736 |
| New Jersey | Graduated rate | 10.75% | −$31,075,950 | $151,093,568 |
| Washington, D.C. | Graduated rate | 10.75% | −$31,075,950 | $151,093,568 |
| New York | Graduated rate | 10.9% | −$31,509,567 | $150,659,950 |
Rates are 2026 top marginal rates, verified October 23, 2026. Several states changed rates for 2026 — Georgia moved to 4.99%, Ohio to a flat 2.75%, Kentucky to 3.5%, Mississippi to 4%, Nebraska to 4.55%, Montana to 5.65%, Oklahoma to 4.5%, North Carolina to 3.99%, West Virginia to 4.82% and South Carolina to 6%. Old tables are still widely quoted.
Four treatments, explained
No income tax
Florida, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming have no personal income tax, so there is no state layer at all. Alaska, Nevada and Utah also have no income tax but do not sell Powerball tickets.
Exemption for the home lottery
California and Pennsylvania levy an income tax but exempt prizes from their own lottery. Buy the ticket there and the state share is zero. Win another state's lottery and the exemption does not apply — a California resident with an Arizona ticket owes California up to 13.3%.
Flat rate
A single rate on all income, so a jackpot pays exactly that rate. Arizona 2.5%, Colorado 4.4%, Georgia 4.99%, Idaho 5.3%, Illinois 4.95%, Indiana 2.95%, Iowa 3.8%, Kentucky 3.5%, Louisiana 3%, Michigan 4.25%, Mississippi 4%, North Carolina 3.99%, Ohio 2.75%, Pennsylvania 3.07% (prizes exempt).
Graduated rate
A bracket table with a top rate that a jackpot always reaches. The effective rate on the prize is therefore the top rate: New York 10.9%, New Jersey 10.75%, Hawaii 11%, Oregon 9.9%, Minnesota 9.85%, Massachusetts 9%, Vermont 8.75%, Wisconsin 7.65%, Maine 7.15%, Connecticut 6.99%, Delaware 6.6%, Maryland 6.5% plus county tax, and so on.
Local taxes on top
Five places add a local layer that most national tables ignore:
- New York City — 3.876% on residents, taking the combined rate to 14.776%. Yonkers adds 1.9594%.
- Maryland counties — up to 3.2%, which is why Maryland withholds 8.75% from large prizes.
- Indiana counties — roughly 0.5% to 3% on top of the 2.95% state rate.
- Detroit — 2.4% for residents, on top of Michigan's 4.25%.
- Ohio cities — generally cannot tax lottery winnings, unlike most other municipal income taxes.
Residency vs. where you bought it
The state where the ticket was sold withholds first. Your state of residence taxes the income and grants a credit for tax paid elsewhere, usually capped at its own rate on the same income. If you live in a 10.9% state and buy in a 0% state, you still owe 10.9% at home. If you live in a 0% state and buy in a 10.9% state, you owe the 10.9% to the state of purchase and nothing at home.
Driving across a state line to buy a ticket does not change your tax residence. Residency is decided by domicile and days, not by the address on the claim form, and states audit large prizes.
How withholding differs from the final rate
The rate in this table is the final liability. What the lottery withholds at payout is often different: New York withholds 8.82% against a 10.9% bill; Minnesota 7.25% against 9.85%; Vermont and New Mexico 6%; Oregon 8%; Kansas, Iowa and Nebraska 5%; North Dakota 2.9%; Ohio 4%; Virginia 4%; Colorado 4%. Delaware withholds nothing.