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WinningsTax

Wisconsin gambling winnings tax calculator

Wisconsin taxes gambling winnings as ordinary income at graduated rates from 3.5% to 7.65%.

Updated · 2026 tax rules · How we calculate

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$
$
$
More options
$

You keep

$7,979

Cash at payout

$7,600

Total tax

$2,021

Over-withheld

$379

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
$471

Wisconsin taxes gambling winnings as ordinary income.

Over-withheld
$379

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
$7,979

$10,000 minus $2,021 in federal and state tax: an effective rate of 20.2%.

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 Wisconsin taxes gambling winnings

State income tax
Wisconsin taxes gambling winnings as ordinary income at graduated rates from 3.5% to 7.65%.[1]
Gambling losses
No. Wisconsin allows no deduction for gambling losses, even if you itemize. If you keep records, the session method lets you report only net gains from winning sessions.[2]
Withholding
Wisconsin withholds 7.65% on Wisconsin Lottery prizes of $2,000 or more and on Wisconsin racetrack pari-mutuel winnings over $1,000. Other payers, including tribal casinos, are not required to withhold.[2]
Nonresidents
Nonresidents owe Wisconsin tax only on net winnings from Wisconsin tribal casinos or bingo halls, Wisconsin racetrack pari-mutuel wagers and the Wisconsin Lottery. They file Form 1NPR if Wisconsin gross income is $2,000 or more.[2]
Tax paid to other states
Yes. Residents can claim a credit on Schedule OS for net income tax paid to another state on gambling income, but only if they file that state's nonresident return.[2]
Legal gambling
Sports betting: legal in person only. State lottery: yes. Casinos: yes. Online casino: not legal.[3]Unverified

Also worth knowing

  • The Wisconsin Lottery withholds 7.65% state tax on prizes of $2,000 or more, even with no federal withholding: a $1,000 share of a $3,000 prize triggers $76.50 of Wisconsin withholding.[2]
  • To get credit for another state's tax on winnings, a Wisconsin resident must file that state's nonresident return; withholding alone (such as Mississippi's 3% casino withholding) is not creditable if no return is filed.[2]
  • AB 601, signed April 9, 2026, cleared the way for tribes to offer statewide mobile sports betting from servers on tribal land. Launch depends on amended tribal compacts and federal approval.[3]

Examples by game

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

GameWonWithheldFederal taxState taxYou keep
Sports betting$10,000$2,400$1,550$471$7,979
Casino and slots$5,000$0$600$220$4,180
Table games$5,000$0$600$220$4,180
Poker tournaments$20,000$0$3,750$1,001$15,249
Lottery$50,000$15,825$10,350$2,591$37,059
Daily fantasy sports$5,000$0$600$220$4,180
Horse racing$8,000$2,532$1,110$365$6,525

Questions

Does Wisconsin tax gambling winnings?
Yes, at graduated rates from 3.5% to 7.65%.[1]
Can you deduct gambling losses in Wisconsin?
No. Wisconsin allows no deduction for gambling losses, even if you itemize. If you keep records, the session method lets you report only net gains from winning sessions.[2]
Does Wisconsin withhold tax from gambling winnings?
Wisconsin withholds 7.65% on Wisconsin Lottery prizes of $2,000 or more and on Wisconsin racetrack pari-mutuel winnings over $1,000. Other payers, including tribal casinos, are not required to withhold.[2]
Do nonresidents pay Wisconsin tax on gambling winnings?
Nonresidents owe Wisconsin tax only on net winnings from Wisconsin tribal casinos or bingo halls, Wisconsin racetrack pari-mutuel wagers and the Wisconsin Lottery. They file Form 1NPR if Wisconsin gross income is $2,000 or more.[2]

Wisconsin by game

Sources

  1. [1] Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 · checked September 22, 2026
  2. [2] Wisconsin Publication 600, Taxation of Gambling Income (03/26) · checked September 22, 2026
  3. [3] WPR, online sports betting for Wisconsin tribes (AB 601) · checked September 22, 2026