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WinningsTax

Casino and slots winnings tax in Georgia

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

Updated · 2026 tax rules · How we calculate

$
$
$
More options
$

You keep

$4,151

Cash at payout

$5,000

Total tax

$850

Due when you file

$850

Form W-2G
Yes

$5,000 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
$0

Casino and slots winnings aren't subject to regular federal withholding, whatever the amount. Tax is still owed when you file. If you don't give the payer your Social Security number, 24% backup withholding applies.

Federal tax on the winnings
$600

Winnings are ordinary income stacked on your other $60,000. Your top dollar lands in the 12% bracket.

State tax
$250

Georgia taxes gambling winnings as ordinary income.

Still to pay when you file
$850

Tax owed ($850) minus what was withheld ($0). Set this aside. A large balance can also mean an underpayment penalty unless you make an estimated payment.

You keep
$4,151

$5,000 minus $850 in federal and state tax: an effective rate of 17%.

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

Georgia tax
Georgia taxes slot machine winnings as ordinary income at a flat 4.99%.[1]Unverified
Federal tax form
Slot machine and bingo winnings of $2,000 or more are reported on a W-2G, without subtracting the wager. The threshold was $1,200 before 2026. Keno is also $2,000, after subtracting the wager on the winning game.[2]
Federal withholding
Slot machine, keno and bingo winnings are exempt from regular gambling withholding by statute, whatever the amount.[4]
Georgia withholding
No Georgia withholding requirement for slot machine winnings. Tax is due when you file.[5]Unverified
Gambling losses
You can deduct gambling losses only if you itemize. Georgia takes itemized deductions from federal Schedule A, and you must itemize for Georgia if you itemize federally.[6]Unverified
Visitors
Georgia taxes nonresidents on slot machine winnings won there, so visitors may need to file a nonresident return.[7]
Where to play
Georgia has no casinos. Winnings from a casino trip to another state are still taxable here.[8]

What you keep at different amounts

For a single filer with $60,000 of other income and no gambling losses, living and winning in Georgia.

WonW-2GWithheldFederal taxState taxYou keep
$1,500No$0$180$75$1,245
$2,000Yes$0$240$100$1,660
$5,000Yes$0$600$250$4,151
$10,000Yes$0$1,550$499$7,951
$100,000Yes$0$22,114$4,990$72,896

Questions

How much is Georgia tax on slot machine winnings?
Georgia taxes slot machine winnings as ordinary income at a flat 4.99%.[1]Unverified
Does Georgia withhold tax from slot machine winnings?
Georgia has no withholding requirement for slot machine winnings. Tax is due when you file.[5]Unverified
Do visitors pay Georgia tax on slot machine winnings?
Georgia taxes nonresidents on slot machine winnings won there, so visitors may need to file a nonresident return.[7]

More for Georgia

All of Georgia's gambling tax rules · Casino and slots in every state

Sources

  1. [1] Office of the Governor of Georgia, Gov. Kemp signs legislation lowering taxes (May 11, 2026) · checked September 22, 2026
  2. [2] IRS, Instructions for Forms W-2G and 5754 (01/2026) · checked September 22, 2026
  3. [3] Federal Register, REG-113229-25 proposed rule (Apr. 17, 2026) · checked September 22, 2026
  4. [4] 26 U.S. Code § 3402 (withholding) · checked September 22, 2026
  5. [5] Ga. Comp. R. & Regs. 560-7-8-.39 Withholding on proceeds paid by the Georgia Lottery Corporation (LII) · checked September 22, 2026
  6. [6] Georgia DOR 2025 IT-511 Individual Income Tax Booklet · checked September 22, 2026
  7. [7] Georgia DOR: Filing Residents, Nonresidents, and Part-Year Residents FAQ · checked September 22, 2026
  8. [8] Covers, Legal sports betting in the US · checked September 22, 2026