Won in Las Vegas? Visitors from 25 countries can get the 30% casino tax back
Concepts
A US casino withholds $3,000 from a foreign visitor's $10,000 slot jackpot. Residents of the 25 countries whose tax treaty exempts gambling winnings can claim all $3,000 back; a resident of Malta, $2,000.
- $3,000refund, treaty-exempt country
- $2,000refund, Malta
- 25countries exempt by treaty
Understanding the Withholding Mechanism
A US casino withholds a fixed portion of gambling winnings paid to nonresident aliens. This applies to slot machines, keno, bingo, lottery prizes, and poker tournament payouts. For visitors from most countries the amount withheld is the tax itself. Residents of countries with specific tax treaties often qualify for exemptions or reduced rates. These treaties allow eligible individuals to reclaim some or all withheld funds. The process requires submitting specific documentation to the Internal Revenue Service. The table below shows the tax on a slot jackpot for residents of several countries: which of them get the whole amount back, which part of it, and which none.
| Resident of | US tax on a slot jackpot |
|---|---|
| United Kingdom | Not taxed |
| Germany | Not taxed |
| France | Not taxed |
| Spain | Not taxed |
| Japan | Not taxed |
| Malta | 10% |
| Canada | 30% of winnings minus losses |
| Most other countries | 30% |
Treaty Benefits and Refund Claims
The key figures show that countries with specific tax treaties exempt gambling winnings from standard withholding. Residents of these nations owe no federal tax on such income. They can claim the entire withheld amount as a refund. Malta holds a distinct position with a reduced treaty rate. Its residents pay a lower percentage than the standard withholding but still owe some tax. This distinction affects the final refund amount. The table above illustrates these differences clearly. Eligible individuals must file a return to recover the money; it documents the treaty claim and the country of residence. The calculator for foreign visitors estimates the refund for each country; for winners who live in the United States, use the winnings tax calculator.
Required Forms and Identification
Claiming a refund requires completing the nonresident alien income tax return. This form calculates the tax liability for nonresident aliens. The casino provides the statement of withholding to document the withheld amount. Both forms must accompany the refund claim. Individuals without a Social Security number need an Individual Taxpayer Identification Number. The application for this number is sent together with the return. Missing information can delay or stop the claim, so visitors should keep copies of everything they send.
Exempt Games and Advance Claims
Not every casino win is taxed. What a foreign visitor wins at blackjack, baccarat, craps, roulette or the big-six wheel is not taxed at all, whatever the country, so nothing should be withheld from it; if a casino withheld tax anyway and reported it on its statement of withholding, the whole amount can be claimed back. For the games that are taxed, a resident of a treaty-exempt country can give the casino the certificate of foreign status, with a taxpayer identification number, when the win is paid. The casino then applies the treaty and withholds nothing, so there is no refund to claim later. Visitors from countries without such a treaty cannot avoid the withholding this way.
Questions
Which games are exempt from US withholding tax?
Blackjack, baccarat, craps, roulette and big-six wheel wins of a foreign visitor are not taxed at all. If tax was withheld from such a win anyway, it can be claimed back.
How do I claim a refund on withheld winnings?
File the nonresident alien income tax return with the IRS. Include the statement of withholding provided by the casino. If you lack a Social Security number, submit the application for an Individual Taxpayer Identification Number.
Can I avoid withholding before receiving my winnings?
Only if you live in a country whose tax treaty exempts gambling winnings, or in Malta, where the reduced treaty rate applies: give the casino the certificate of foreign status, with a taxpayer identification number, when the win is paid. Visitors from other countries cannot avoid the withholding.
Why does Malta have a different tax rate?
Malta holds a specific tax treaty with the United States that sets a reduced withholding rate. This differs from the full exemption granted to residents of other treaty countries.
Every figure on this page is computed by code from IRS Publication 515 (2026): the 30% withholding on a foreign visitor's gambling winnings and the tax treaties. See the methodology.