Estimate take-home on a lottery prize using the Ley 10-1989 Art. 12 contribution. Federal income tax and the 24% federal withholding do not apply to a prize paid in Puerto Rico. Educational estimate — not tax advice.
Advertised × 60.0%
Effective federal rate 0.0% after the $16,100 standard deduction.
Advertised ÷ 30 annual payments
Taxable income modeled as cash option minus the 2026 standard deduction, as if this prize were your only income.
| Rate | Income in bracket | Tax |
|---|
Puerto Rico withholds a lottery contribution at the source under Ley 10-1989 Art. 12, in place of other income tax. Nothing is withheld on the first $10,000. The next slice, up to $25,000, is 5% of the excess over $10,000; then $750 plus 10% of the excess over $25,000 up to $75,000; then $5,750 plus 15% of the excess over $75,000 up to $100,000; then $9,500 plus 20% of the excess over $100,000. Above $500,000 an extra 5% of that excess is added, and the effective rate never exceeds 20%. A Puerto Rico-source prize is not taxed again as U.S. federal income. A Powerball prize paid outside Puerto Rico can be treated differently — confirm that with a tax professional before you claim. Loto Cash is paid as a lump sum, not a 30-year annuity.
Puerto Rico withholds the Ley 10-1989 Art. 12 lottery contribution instead of income tax: 0% up to $10,000; then 5% of the excess to $25,000; $750 plus 10% of the excess to $75,000; $5,750 plus 15% of the excess to $100,000; $9,500 plus 20% of the excess over $100,000. Above $500,000 an extra 5% applies, and the effective rate never exceeds 20%.
| State | State lottery tax | Why it matters |
|---|---|---|
| Florida | 0% | No state income tax. Federal tax still applies. |
| Georgia | 5.49% | Stacked on federal tax — on a large prize that adds up fast. |
| Texas | 0% | No state income tax either. Federal withholding is the only bite. |
| California | 0% | California Lottery winnings are exempt from state income tax per the FTB. |
| New York | 10.9% | Stacked on federal tax — on a large prize that adds up fast. |
| Pennsylvania | 3.07% | Stacked on federal tax — on a large prize that adds up fast. |
| New Jersey | 5% | Stacked on federal tax — on a large prize that adds up fast. |
| Illinois | 4.95% | Stacked on federal tax — on a large prize that adds up fast. |
| Ohio | 2.75% | Stacked on federal tax — on a large prize that adds up fast. |
| Michigan | 4.25% | Stacked on federal tax — on a large prize that adds up fast. |
| Massachusetts | 5% | Stacked on federal tax — on a large prize that adds up fast. |
| Virginia | 4% | Stacked on federal tax — on a large prize that adds up fast. |
| North Carolina | 3.99% | Stacked on federal tax — on a large prize that adds up fast. |
| Arizona | 2.5% | Stacked on federal tax — on a large prize that adds up fast. |
| Maryland | 9.5% | Stacked on federal tax — on a large prize that adds up fast. |
| South Carolina | 5.21% | Stacked on federal tax — on a large prize that adds up fast. |
| Indiana | 2.95% | Stacked on federal tax — on a large prize that adds up fast. |
| Missouri | 4% | Stacked on federal tax — on a large prize that adds up fast. |
| Colorado | 4% | Stacked on federal tax — on a large prize that adds up fast. |
| Wisconsin | 7.65% | Stacked on federal tax — on a large prize that adds up fast. |
| Minnesota | 7.25% | Stacked on federal tax — on a large prize that adds up fast. |
| Louisiana | 3% | Stacked on federal tax — on a large prize that adds up fast. |
| Kentucky | 3.5% | Stacked on federal tax — on a large prize that adds up fast. |
| Connecticut | 6.99% | Stacked on federal tax — on a large prize that adds up fast. |
| Oregon | 8% | Stacked on federal tax — on a large prize that adds up fast. |
| Washington | 0% | No state income tax on lottery winnings. Federal tax still applies. |
| Tennessee | 0% | No state income tax on lottery winnings. Federal tax still applies. |
| Iowa | 3.8% | Stacked on federal tax — on a large prize that adds up fast. |
| Puerto Rico | 20% | Ley 10 withholds a contribution at the source. U.S. federal income tax is not added on a Puerto Rico-source prize. |
Source: IRS Revenue Procedure 2025-32 (returns filed in 2027).
| Rate | Single | Married jointly | Head of household |
|---|---|---|---|
| 10.0% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12.0% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22.0% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24.0% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
| 32.0% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
| 35.0% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37.0% | Over $640,600 | Over $768,700 | Over $640,600 |
No. Florida has no state income tax, so it does not tax lottery prizes. Federal income tax still applies. RaspaPro’s calculator uses a 0% Florida rate and 2026 IRS ordinary-income brackets.
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