Casino and slots winnings tax in Utah
Utah taxes slot machine winnings as ordinary income at a flat 4.45%.
Updated · 2026 tax rules · How we calculate
You keep
$4,178
Cash at payout
$5,000
Total tax
$823
Due when you file
$823
- Form W-2G
- Yes
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $600
- State tax
- $223
- Still to pay when you file
- $823
- You keep
- $4,178
$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.
Utah taxes gambling winnings as ordinary income.
Tax owed ($823) 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 $823 in federal and state tax: an effective rate of 16.5%.
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.
The rules
- Utah tax
- Utah taxes slot machine winnings as ordinary income at a flat 4.45%.[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]
- Utah withholding
- No Utah withholding requirement for slot machine winnings. Tax is due when you file.[5]Unverified
- Gambling losses
- Effectively no. Utah has no itemized deduction; federal itemized deductions, including gambling losses, count only toward a small nonrefundable credit worth 6% of them that phases out as income rises.[6]
- Visitors
- Utah does not tax nonresidents on slot machine winnings. Visitors owe tax to their home state instead.[5]Unverified
- Where to play
- Utah has no casinos. Winnings from a casino trip to another state are still taxable here.[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 Utah.
| Won | W-2G | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $0 | $180 | $67 | $1,253 |
| $2,000 | Yes | $0 | $240 | $89 | $1,671 |
| $5,000 | Yes | $0 | $600 | $223 | $4,178 |
| $10,000 | Yes | $0 | $1,550 | $445 | $8,005 |
| $100,000 | Yes | $0 | $22,114 | $4,450 | $73,436 |
Questions
- How much is Utah tax on slot machine winnings?
- Utah taxes slot machine winnings as ordinary income at a flat 4.45%.[1]
- Does Utah withhold tax from slot machine winnings?
- Utah has no withholding requirement for slot machine winnings. Tax is due when you file.[5]Unverified
- Do visitors pay Utah tax on slot machine winnings?
- Utah does not tax nonresidents on slot machine winnings. Visitors owe tax to their home state instead.[5]Unverified
More for Utah
All of Utah's gambling tax rules · Casino and slots in every state
Sources
- [1] EY Tax News, Utah law lowers state income tax rate retroactive to January 1, 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] Utah Constitution Art. VI, Sec. 27 · checked September 22, 2026
- [6] 2025 Utah TC-40 Instructions · checked September 22, 2026