Lottery tax outside the United States

Germany, France, the United Kingdom, Ireland, Canada, Australia and Japan do not tax lottery prizes at all; South Korea taxes them in two bands. Spain, Italy and Portugal take a flat share of the part above a tax-free amount before paying, Poland and the Philippines a flat share of the whole prize once it is above one, and Brazil announces its prizes already net of tax: none of them adds the prize to the winner's income as the United States does.

One example per country, from the rules checked on 29.09.2026
CountryTax on lottery prizesPrize before taxTaxPaid to the winner
Spain20% of the part of each prize above €40,000€400,000€72,000€328,000
Italy20% of the part of each prize above €500€1,000,000€199,900€800,100
Portugal20% of the part of each prize above €5,000€20,000€3,000€17,000
Brazil30% withheld; the announced prize is already netR$ 142,857,143R$ 42,857,143R$ 100,000,000
GermanyNot taxed: the prize is paid in full€1,000,000€0€1,000,000
United KingdomNot taxed: the prize is paid in full£1,000,000£0£1,000,000
FranceNot taxed: the prize is paid in full€1,000,000€0€1,000,000
CanadaNot taxed: the prize is paid in fullC$1,000,000C$0C$1,000,000
IrelandNot taxed: the prize is paid in full€1,000,000€0€1,000,000
AustraliaNot taxed: the prize is paid in fullA$1,000,000A$0A$1,000,000
JapanNot taxed: the prize is paid in full¥100,000,000¥0¥100,000,000
South KoreaTax-free up to ₩2,000,000; above it 22% of the prize up to ₩300,000,000 and 33% of the rest₩2,000,000,000₩627,000,000₩1,373,000,000
Poland10% of the whole prize once it is above PLN 2,280PLN 10,000,000PLN 1,000,000PLN 9,000,000
Philippines20% of the whole prize once it is above ₱10,000₱100,000,000₱20,000,000₱80,000,000

Two ways of taxing a prize

Spain, Italy and Portugal withhold a fixed share of the part of each ticket's prize above a tax-free amount, so small prizes are paid in full and the prize does not go on the income tax return. Poland and the Philippines also withhold a fixed share, but of the whole prize once it is above the tax-free amount. Brazil announces its prizes after the income tax has been withheld at source, so the announced jackpot is what the winner receives.

For the United States, where the prize is added to your income and taxed at your federal and state rates, use the winnings tax calculator or compare the states.

Won at a casino or a lottery in the United States while living abroad? Visitors pay 30% there unless a tax treaty exempts them: the US casino tax refund for foreign visitors.

Rules checked on 29.09.2026 against each country's tax authority or two independent sources. Estimates, not tax advice.

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