Casino and slots winnings tax in Maine
Maine taxes slot machine winnings as ordinary income at graduated rates from 5.8% to 9.15%.
Updated · 2026 tax rules · How we calculate
You keep
$4,063
Cash at payout
$5,000
Total tax
$938
Due when you file
$938
- Form W-2G
- Yes
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $600
- State tax
- $338
- Still to pay when you file
- $938
- You keep
- $4,063
$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.
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.
Winnings are ordinary income stacked on your other $60,000. Your top dollar lands in the 12% bracket.
Maine taxes gambling winnings as ordinary income.
Tax owed ($938) 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 $938 in federal and state tax: an effective rate of 18.8%.
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
- Maine tax
- Maine taxes slot machine winnings as ordinary income at graduated rates from 5.8% to 9.15%.[1]
- 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]
- Maine withholding
- Maine withholds 7.15% whenever federal tax is withheld.[5]
- Gambling losses
- You can deduct gambling losses only as part of Maine itemized deductions, which start from federal itemized deductions and are capped and phased out at higher incomes.[6]Unverified
- Visitors
- Maine taxes nonresidents on slot machine winnings won there, so visitors may need to file a nonresident return.[7]
- Where to play
- Maine has casinos, and online casino gaming is legal.[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 Maine.
| Won | W-2G | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $0 | $180 | $101 | $1,219 |
| $2,000 | Yes | $0 | $240 | $135 | $1,625 |
| $5,000 | Yes | $0 | $600 | $338 | $4,063 |
| $10,000 | Yes | $0 | $1,550 | $675 | $7,775 |
| $100,000 | Yes | $0 | $22,114 | $7,047 | $70,839 |
Questions
- How much is Maine tax on slot machine winnings?
- Maine taxes slot machine winnings as ordinary income at graduated rates from 5.8% to 9.15%.[1]
- Does Maine withhold tax from slot machine winnings?
- Maine withholds 7.15% whenever federal tax is withheld.[5]
- Do visitors pay Maine tax on slot machine winnings?
- Maine taxes nonresidents on slot machine winnings won there, so visitors may need to file a nonresident return.[7]
More for Maine
All of Maine's gambling tax rules · Casino and slots in every state
Sources
- [1] Maine Revenue Services, 2026 Individual Income Tax Rate Schedules (revised May 2026) · checked September 22, 2026
- [2] IRS, Instructions for Forms W-2G and 5754 (01/2026) · checked September 22, 2026
- [3] Federal Register, REG-113229-25 proposed rule (Apr. 17, 2026) · checked September 22, 2026
- [4] 26 U.S. Code § 3402 (withholding) · checked September 22, 2026
- [5] Maine Tax Alert July 2022: Law Change - Maine Income Tax Withholding on Gambling Winnings · checked September 22, 2026
- [6] 36 M.R.S. 5125 Itemized deductions · checked September 22, 2026
- [7] MRS Rule 806 (nonresident income sourcing), August 2024 · checked September 22, 2026
- [8] Maine Gambling Control Unit: Sports Wagering · checked September 22, 2026