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WinningsTax

Georgia gambling winnings tax calculator

Georgia taxes gambling winnings as ordinary income at a flat 4.99%.

Updated · 2026 tax rules · How we calculate

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$
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More options
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You keep

$7,951

Cash at payout

$7,600

Total tax

$2,049

Over-withheld

$351

Form W-2G
Yes

$10,000 is at or above the $2,000 reporting threshold, so the payer files a W-2G with the IRS and gives you a copy.

Federal withholding at payout
$2,400

The payer holds back 24% of winnings over $5,000 and sends it to the IRS. It's a prepayment, not the final tax.

Federal tax on the winnings
$1,550

Winnings are ordinary income stacked on your other $60,000. Your top dollar lands in the 22% bracket.

State tax
$499

Georgia taxes gambling winnings as ordinary income.

Over-withheld
$351

More was withheld than these winnings add to your tax. The difference reduces what you owe on the rest of your return, or comes back as a refund.

You keep
$7,951

$10,000 minus $2,049 in federal and state tax: an effective rate of 20.5%.

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.

How Georgia taxes gambling winnings

State income tax
Georgia taxes gambling winnings as ordinary income at a flat 4.99%.[1]Unverified
Gambling losses
You can deduct gambling losses only if you itemize. Georgia takes itemized deductions from federal Schedule A, you must itemize for Georgia if you itemize federally, and Georgia adopted the federal Code as of January 1, 2026 without exempting gambling losses, so the 90% limit carries over.[2] How the federal 90% loss rule works
Withholding
The Georgia Lottery withholds Georgia tax at the top rate (4.99% for 2026) from prizes over $5,000, for residents and nonresidents. Georgia has no casinos or legal sportsbooks, so no other payer withholds.[4]Unverified
Nonresidents
Nonresidents owe Georgia tax on Georgia-source winnings, which in practice means Georgia Lottery prizes, and must file if they're required to file federally.[5]
Tax paid to other states
Georgia gives residents a credit for tax paid to other states, including Mississippi casino withholding shown on a W-2G. The credit is reduced if you deducted gambling losses on Schedule A.[6]
Legal gambling
Sports betting: not legal. State lottery: yes. Casinos: no. Online casino: not legal.[7]

Also worth knowing

  • Mississippi bars nonresidents from filing for casino winnings, so Georgia lets you claim the other-state credit for Mississippi withholding by attaching the W-2G (Policy Statement IT-2003-03-28-1).[6]

Examples by game

For a single filer with $60,000 of other income and no gambling losses, living and winning in Georgia. Georgia ranks 33rd of 51 for what you keep from a $10,000 sports bet, and 30th of 51 for a $1 million lottery prize. See every state ranked.

GameWonWithheldFederal taxState taxYou keep
Sports betting$10,000$2,400$1,550$499$7,951
Casino and slots$5,000$0$600$250$4,151
Table games$5,000$0$600$250$4,151
Poker tournaments$20,000$0$3,750$998$15,252
Lottery$50,000$14,495$10,350$2,495$37,155
Daily fantasy sports$5,000$0$600$250$4,151
Horse racing$8,000$1,920$1,110$399$6,491

Questions

Does Georgia tax gambling winnings?
Yes, at a flat 4.99%.[1]Unverified
Can you deduct gambling losses in Georgia?
You can deduct gambling losses only if you itemize. Georgia takes itemized deductions from federal Schedule A, you must itemize for Georgia if you itemize federally, and Georgia adopted the federal Code as of January 1, 2026 without exempting gambling losses, so the 90% limit carries over.[2]
Does Georgia withhold tax from gambling winnings?
The Georgia Lottery withholds Georgia tax at the top rate (4.99% for 2026) from prizes over $5,000, for residents and nonresidents. Georgia has no casinos or legal sportsbooks, so no other payer withholds.[4]Unverified
Do nonresidents pay Georgia tax on gambling winnings?
Nonresidents owe Georgia tax on Georgia-source winnings, which in practice means Georgia Lottery prizes, and must file if they're required to file federally.[5]

Georgia by game

Gambling across the border from Georgia

Win in a neighboring state and both states can tax it: the state you won in as a visitor, and Georgia as your home state, usually with a credit for the tax you paid there.

StateTop rateVisitors taxed
Alabama5%[8]Taxed[9]
FloridaNo income tax[8]No
North Carolina3.99%[8]Taxed[10]
South Carolina5.21%[11]UnverifiedTaxed[12]
TennesseeNo income tax[8]No

Sources

  1. [1] Office of the Governor of Georgia, Gov. Kemp signs legislation lowering taxes (May 11, 2026) · checked September 22, 2026
  2. [2] Georgia HB 1199 (2026), as passed (signed March 20, 2026) · checked October 2, 2026
  3. [3] Georgia DOR, 2025 IT-511 Individual Income Tax Booklet · checked October 2, 2026
  4. [4] Ga. Comp. R. & Regs. 560-7-8-.39 Withholding on proceeds paid by the Georgia Lottery Corporation (LII) · checked September 22, 2026
  5. [5] Georgia DOR: Filing Residents, Nonresidents, and Part-Year Residents FAQ · checked September 22, 2026
  6. [6] Georgia DOR Policy Statement IT-2003-03-28-1 (Mississippi gaming winnings) · checked September 22, 2026
  7. [7] Covers, Legal sports betting in the US · checked September 22, 2026
  8. [8] Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 · checked September 22, 2026
  9. [9] Alabama 2025 Form 40NR Booklet · checked September 22, 2026
  10. [10] N.C.G.S. 105-153.4 · checked September 22, 2026
  11. [11] SCDOR, Information about H.4216 · checked September 22, 2026
  12. [12] S.C. Code 59-150-230, Lottery prizes · checked September 22, 2026