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WinningsTax

Oregon gambling winnings tax calculator

Oregon taxes gambling winnings as ordinary income at graduated rates from 4.75% to 9.9%.

Updated · 2026 tax rules · How we calculate

$
$
$
$
More options
$

You keep

$7,575

Cash at payout

$7,600

Total tax

$2,425

Due when you file

$25

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
$875

Oregon taxes gambling winnings as ordinary income.

Still to pay when you file
$25

Tax owed ($2,425) minus what was withheld ($2,400). Set this aside. A large balance can also mean an underpayment penalty unless you make an estimated payment.

You keep
$7,575

$10,000 minus $2,425 in federal and state tax: an effective rate of 24.3%.

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 Oregon taxes gambling winnings

State income tax
Oregon taxes gambling winnings as ordinary income at graduated rates from 4.75% to 9.9%.[1]
Lottery prizes
Oregon Lottery winnings of $600 or less from a single ticket or play are exempt. Larger Oregon Lottery prizes are fully taxable, and other states' lotteries get no exemption.[2]
Gambling losses
You can deduct gambling losses as an itemized deduction on Schedule OR-A, whether or not you itemized federally, but only up to the gambling winnings Oregon actually taxes. Oregon Lottery prizes of $600 or less are exempt, so they don't count.[3] How the federal 90% loss rule works
Withholding
The Oregon Lottery withholds 8% from prize payments of $1,500 or more, for residents and nonresidents alike. Tribal casinos report winnings to Oregon but do not withhold Oregon tax.[5]
Nonresidents
Nonresidents owe Oregon tax on taxable Oregon Lottery prizes, including multistate tickets sold in Oregon. The statute does not list tribal casino winnings.[6]Unverified
Tax paid to other states
Yes. Residents can claim a credit for income tax paid to another state on income both states tax (credit code 802).[2]
Local tax
Portland-area residents may owe these local income taxes, which are based on Oregon taxable income and so include gambling winnings.[7]Unverified
Legal gambling
Sports betting: legal online and in person. State lottery: yes. Casinos: yes. Online casino: not legal.[8]

Also worth knowing

  • Oregon Lottery winnings of $600 or less per ticket or play are subtracted on Schedule OR-ASC (code 322); larger wins are fully taxable, not just the amount over $600.[2]
  • Gambling losses on Schedule OR-A are limited to gambling winnings taxed by Oregon; if the $600 subtraction removes winnings, losses are reduced by an addition (code 134).[2]
  • Enrolled tribal members living in Indian country in Oregon can subtract gambling winnings from Indian gaming centers.[2]

Examples by game

For a single filer with $60,000 of other income and no gambling losses, living and winning in Oregon. Oregon ranks 51st of 51 for what you keep from a $10,000 sports bet, and 50th of 51 for a $1 million lottery prize, counting state tax only (Oregon's local income taxes aren't included). See every state ranked.

GameWonWithheldFederal taxState taxYou keep
Sports betting$10,000$2,400$1,550$875$7,575
Casino and slots$5,000$0$600$438$3,963
Table games$5,000$0$600$438$3,963
Poker tournaments$20,000$0$3,750$1,750$14,500
Lottery$50,000$16,000$10,350$4,375$35,275
Daily fantasy sports$5,000$0$600$438$3,963
Horse racing$8,000$1,920$1,110$700$6,190

Questions

Does Oregon tax gambling winnings?
Yes, at graduated rates from 4.75% to 9.9%. Oregon Lottery winnings of $600 or less from a single ticket or play are exempt. Larger Oregon Lottery prizes are fully taxable, and other states' lotteries get no exemption.[1]
Can you deduct gambling losses in Oregon?
You can deduct gambling losses as an itemized deduction on Schedule OR-A, whether or not you itemized federally, but only up to the gambling winnings Oregon actually taxes. Oregon Lottery prizes of $600 or less are exempt, so they don't count.[3]
Does Oregon withhold tax from gambling winnings?
The Oregon Lottery withholds 8% from prize payments of $1,500 or more, for residents and nonresidents alike. Tribal casinos report winnings to Oregon but do not withhold Oregon tax.[5]
Do nonresidents pay Oregon tax on gambling winnings?
Nonresidents owe Oregon tax on taxable Oregon Lottery prizes, including multistate tickets sold in Oregon. The statute does not list tribal casino winnings.[6]Unverified

Oregon by game

Gambling across the border from Oregon

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

StateTop rateVisitors taxed
California13.3%[9]UnverifiedTaxed[10]
Idaho5.3%[1]UnverifiedTaxed[11]
NevadaNo income tax[1]No
WashingtonNo income tax[1]No

Sources

  1. [1] Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 · checked September 22, 2026
  2. [2] Oregon Publication OR-17 (2025) · checked October 2, 2026
  3. [3] Oregon DOR 2025 Schedule OR-A Instructions, Oregon Itemized Deductions · checked October 2, 2026
  4. [4] Enrolled Senate Bill 1507 (2026), Section 38 (ORS 316.012) · checked October 2, 2026
  5. [5] ORS 316.194, Withholding from lottery prize payments · checked September 22, 2026
  6. [6] ORS 316.127, Income of nonresident from Oregon sources · checked September 22, 2026
  7. [7] City of Portland Revenue Division, Personal income taxes · checked September 22, 2026
  8. [8] American Gaming Association, Oregon Gaming Regulatory Fact Sheet (2025) · checked September 22, 2026
  9. [9] FTB, 2025 California Form 540 Booklet (Tax Rate Schedules) · checked September 22, 2026
  10. [10] FTB - Withholding on nonresidents · checked September 22, 2026
  11. [11] Idaho Code 63-3026A Idaho taxable income of nonresidents · checked September 22, 2026