Table games winnings tax in California
California taxes table game winnings as ordinary income at graduated rates from 1% to 13.3%.
Updated · 2026 tax rules · How we calculate
You keep
$4,065
Cash at payout
$5,000
Total tax
$935
Due when you file
$935
- Form W-2G
- No
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $600
- State tax
- $335
- Still to pay when you file
- $935
- You keep
- $4,065
Table games winnings are not reported on a W-2G. They are still taxable, and you report them yourself.
Table games winnings aren't subject to regular federal withholding, whatever the amount. Tax is still owed when you file.
Winnings are ordinary income stacked on your other $60,000. Your top dollar lands in the 12% bracket.
California taxes gambling winnings as ordinary income.
Tax owed ($935) minus what was withheld ($0). Set this aside. A large balance can also mean an underpayment penalty unless you make an estimated payment.
$5,000 minus $935 in federal and state tax: an effective rate of 18.7%.
An estimate for 2026, not tax advice. It treats this win as your only gambling income for the year and leaves out local income taxes. Nothing you enter leaves your browser.
The rules
- California tax
- California taxes table game winnings as ordinary income at graduated rates from 1% to 13.3%.[1]Unverified
- Federal tax form
- Casinos generally don't issue a W-2G for blackjack, craps, roulette or baccarat winnings. They are still fully taxable, and you report them yourself.[2]Unverified
- Federal withholding
- Table game winnings aren't subject to regular gambling withholding in practice.[2]Unverified
- California withholding
- California withholds 7% for nonresidents on table game winnings over $1,500.[3]
- Gambling losses
- You can deduct losses as a California itemized deduction, up to your winnings. Losses on California Lottery tickets are not deductible.[4]
- Visitors
- California taxes nonresidents on table game winnings won there, so visitors may need to file a nonresident return.[3]
- Where to play
- California has casinos.[5]
What you keep at different amounts
For a single filer with $60,000 of other income and no gambling losses, living and winning in California.
| Won | Form | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $0 | $180 | $90 | $1,230 |
| $2,000 | No | $0 | $240 | $120 | $1,640 |
| $5,000 | No | $0 | $600 | $335 | $4,065 |
| $10,000 | No | $0 | $1,550 | $735 | $7,715 |
| $100,000 | No | $0 | $22,114 | $8,995 | $68,891 |
Questions
- How much is California tax on table game winnings?
- California taxes table game winnings as ordinary income at graduated rates from 1% to 13.3%.[1]Unverified
- Does California withhold tax from table game winnings?
- California withholds 7% for nonresidents on table game winnings over $1,500.[3]
- Do visitors pay California tax on table game winnings?
- California taxes nonresidents on table game winnings won there, so visitors may need to file a nonresident return.[3]
More for California
All of California's gambling tax rules · Table games in every state
Sources
- [1] FTB, 2025 California Form 540 Booklet (Tax Rate Schedules) · checked September 22, 2026
- [2] IRS, Instructions for Forms W-2G and 5754 (01/2026) · checked September 22, 2026
- [3] FTB - Withholding on nonresidents · checked September 22, 2026
- [4] FTB - Gambling · checked September 22, 2026
- [5] American Gaming Association, State of the States 2025 · checked September 22, 2026