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Are Lottery Winnings Taxed in Australia?

Great news for Australian lottery players — all lottery winnings in Australia are completely tax-free. Here is everything you need to know about how the ATO treats prize money.

Lottery Winnings Are TAX-FREE in Australia

The Australian Taxation Office (ATO) does not classify lottery winnings as assessable income. You receive 100% of your prize money — no deductions, no withholding tax.

How Lottery Tax Works in Australia

Under Australian tax law, lottery and gambling winnings are not considered assessable income for individual taxpayers. This applies to all forms of lottery prizes including Powerball, Oz Lotto, Saturday Lotto, Monday Lotto, Wednesday Lotto, Set for Life, and Lucky Lotteries. Whether you win $10 or $200 million, the full amount is yours to keep.

What IS Taxable After Winning

While the lottery prize itself is tax-free, any income generated from investing your winnings is assessable. This includes:

  • Interest income — If you deposit your winnings in a savings account or term deposit, the interest earned is taxable income.
  • Dividend income — If you invest in shares or managed funds, dividends received are assessable.
  • Rental income — If you purchase investment properties with your winnings, rental income must be declared.
  • Capital gains — If you sell investments purchased with lottery winnings at a profit, capital gains tax may apply.
  • Business income — If you start a business with your winnings, business profits are assessable.

Overseas Winners and International Tax

Australian lottery operators pay prizes tax-free regardless of the winner's nationality or country of residence. However, winners from other countries should be aware that their home country may tax foreign lottery winnings. For example:

  • United States — US citizens and residents must report worldwide income, including foreign lottery winnings, to the IRS. Federal tax rates of up to 37% may apply, plus state taxes.
  • United Kingdom — UK residents do not pay tax on lottery winnings from any country, similar to Australia.
  • Canada — Canadian residents generally do not pay tax on lottery winnings.
  • New Zealand — New Zealand residents do not pay tax on lottery winnings.

Australia vs Other Countries: Lottery Tax Comparison

CountryTax on WinningsTax Rate$100M Prize After Tax
AustraliaTax-Free0%$100,000,000
United KingdomTax-Free0%$100,000,000
CanadaTax-Free0%$100,000,000
United StatesTaxed (Federal + State)Up to 37%~$63,000,000
SpainTaxed20%~$80,000,000
ItalyTaxed20%~$80,000,000
GermanyTax-Free0%$100,000,000

Set for Life Tax Considerations

The Set for Life lottery offers a unique prize structure — $20,000 per month for 20 years. Each monthly payment is received tax-free, just like lump-sum prizes. However, if you invest or save your monthly payments, any income earned from those investments is taxable. Over 20 years this could result in significant investment income that needs to be declared.

Professional Gamblers

There is a distinction in Australian tax law between recreational and professional gamblers. For the vast majority of lottery players who play recreationally, winnings are tax-free. However, if the ATO determines that gambling is your profession or business (which is extremely unlikely for lottery players), different rules may apply. This distinction primarily affects professional poker players and sports bettors rather than lottery participants.

Getting Financial Advice After a Big Win

If you win a significant lottery prize, it is strongly recommended to seek professional financial advice before making any major decisions. A qualified financial adviser can help you manage your windfall, minimise tax on investment income, and create a long-term plan. Most major lottery operators, including The Lott, offer confidential financial counselling to big winners. Check our claiming prizes guide for more information on what to do after winning, or visit our biggest wins page to see the largest prizes ever awarded in Australia.

Frequently Asked Questions About Lottery Tax

Are lottery winnings taxed in Australia?
No. In Australia, all lottery prizes are received completely tax-free. The Australian Taxation Office (ATO) does not classify lottery winnings as assessable income, so you keep the full amount of any prize you win, from a Division 6 prize of a few dollars to the $200 million Powerball jackpot.
Do I need to declare lottery winnings on my tax return?
You do not need to declare lottery prize money on your income tax return. However, any income you earn from investing your lottery winnings (such as interest, dividends, or rental income) is assessable income and must be declared in your tax return.
Are lottery winnings taxed for overseas residents?
Australian lottery prizes are paid tax-free regardless of the winner's country of residence. However, winners who are residents of other countries may be subject to taxation under their home country's tax laws. For example, US citizens must report worldwide income including foreign lottery winnings.