Lottery Tax in North Dakota

State tax rate: 2.3% on lottery winnings.

State Tax Rate
2.3%
Federal Top Rate
37%
Combined Effective
39.2%

After-Tax Payout Examples

Jackpot Cash Option Federal Tax State Tax Net Payout
$100M $60.0M -$22.2M -$1.4M $36.5M
$500M $300.0M -$111.0M -$6.8M $182.3M
$1B $600.0M -$222.0M -$13.5M $364.5M

No-Tax Comparison

On a $500M jackpot, winning in a no-tax state (CA, FL, TX, etc.) would save you $6.8M compared to North Dakota. States with no lottery tax: California, Florida, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming.

For custom jackpot amounts and annuity vs. lump sum comparison, use our Lottery Payout Calculator.