West Virginia tax on lottery and gambling winnings
West Virginia taxes gambling and lottery winnings as income, at rates up to 4.82%. On a $1,000,000 lottery prize to a single filer with no other income the state takes about $47,362, and the winner keeps about $632,638 after federal tax as well.
West Virginia income tax brackets for 2026
| Rate | Single: taxable income | Married filing jointly: taxable income |
|---|---|---|
| 2.22% | over $0 | over $0 |
| 2.96% | over $10,000 | over $10,000 |
| 3.33% | over $25,000 | over $25,000 |
| 4.44% | over $40,000 | over $40,000 |
| 4.82% | over $60,000 | over $60,000 |
What to know
West Virginia taxes its residents on winnings from anywhere. If you won in another state as a non-resident, that state may tax the prize too, and your home state usually gives a credit for it. The federal tax is the same everywhere: see the 2026 federal rules, or compare every state.
Questions
Does West Virginia tax lottery winnings?
Yes, as ordinary income at the state's 2026 rates, up to 4.82%.
How much tax is due on a $1 million prize in West Virginia?
For a single filer with no other income, about $47,362 in state tax and $320,000 in federal tax, leaving about $632,638. The federal withholding of 24% covers only part of it.
State brackets from the Tax Foundation, federal from the IRS, 2026. Estimates, not tax advice. Methodology.
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