OREGON LOTTERY TAX · TAX YEAR 2026

Oregon lottery tax calculator

Oregon taxes Oregon Lottery winnings over $600 per ticket, and gambling winnings from other sources, as income at rates from 4.75% to 9.9%. On a $1,000,000 prize with $75,000 of wages, a single filer owes $99,326 of Oregon tax and $340,080 of federal income tax, $439,406 in all, and keeps $560,594.

Tax on your prize

Total tax on the prize: $439,405.91
Federal income tax: $340,080.25
Oregon tax: $99,325.66
After-tax prize: $560,594.09
Effective rate: 43.94%

Federal withholding at 24%: $240,000.00
Oregon withholding at 8% (2026): $80,000.00
Still owed at tax time: $119,405.91

Oregon tax by size of prize

What a single filer with $75,000 of wages owes on a prize, and what Oregon withholds from it.

Oregon tax on a lottery prize — tax year 2026
Prize	Federal tax	State tax	State withholding
$10,000	$2,200	$781	$800
$100,000	$23,064	$10,226	$8,000
$1 million	$340,080	$99,326	$80,000
$10 million	$3,670,080	$990,326	$800,000

Oregon lottery tax questions

Does Oregon tax lottery winnings?

Yes. Oregon taxes Oregon Lottery winnings over $600 per ticket, and gambling winnings from other sources, as income at rates from 4.75% to 9.9%.

How much tax is due on a $1,000,000 lottery prize in Oregon?

A single filer with $75,000 of wages owes $340,080 of federal income tax and $99,326 of Oregon tax on a $1,000,000 prize, $439,406 in all, and keeps $560,594. On a $100,000 prize, Oregon tax is $10,226 and federal tax $23,064.

How much is withheld from a Oregon lottery prize?

Oregon withholds 8% of a prize of $1,500 or more for state tax, and federal withholding is 24% of a prize over $5,000. On a $1,000,000 prize, $320,000 is withheld against $439,406 of tax, leaving $119,406 to pay at tax time.

Does Oregon tax lottery prizes of $600 or less?

Not from the Oregon Lottery: winnings of $600 or less per ticket or play are not taxed. Gambling winnings from other sources are taxed at any amount.

What the calculator leaves out

The calculator withholds federal tax from every prize over $5,000; the Oregon Lottery withholds no federal tax from Video Lottery prizes.

Federal tax stacks the prize on wages after the 2026 standard deduction and taxes it at the ordinary brackets. Withholding treats the whole prize as winnings, though the IRS tests winnings minus the wager. The calculator takes the cash received this year: a lump sum is taxed in full the year it is paid, and annuity payments are taxed each year as they are received. Gambling losses are left out; only filers who itemize can deduct them, and from 2026 only up to 90% of losses. Tax another state may charge on a ticket bought there is left out.

Sources

Read the full assumptions and sources.