Gambling winnings tax in New Hampshire

New Hampshire has no state income tax, so it does not tax your gambling winnings as income.

Checked against New Hampshire’s own sources on 2026-10-05.

How New Hampshire treats gambling losses

New Hampshire has no income tax, so there is no New Hampshire return for your losses to change. They still matter on your federal return, and can matter on another state’s return if you won there.

The two examples below are the same numbers the calculator uses. With no New Hampshire income tax, only the federal figure changes.

Two examples, worked at 2026 federal rates

A single filer with $60,000 of other income who takes the standard deduction on everything except gambling losses.

A losing year

You win $50,000 and lose $52,000, so you finish down $2,000.

Federal: $3,596
New Hampshire: $0
Total: $3,596

You finished the year down and still owe tax.

Federally you itemize, so your losses offset your winnings, but the 2026 rule caps that deduction at 90 percent and leaves $3,200 taxable. New Hampshire has no income tax, so none of this is taxed at the state level.

A winning year

You win $50,000 and lose $10,000, so you finish up $40,000.

Federal: $10,350
New Hampshire: $0
Total: $10,350

Federally you take the $16,100 standard deduction, which is worth more than itemizing, so your gambling losses do not reduce your federal tax at all. New Hampshire has no income tax, so none of this is taxed at the state level.

Withholding on winnings

1, 2

New Hampshire has no income tax, so no state income tax is withheld from your winnings. Any income tax withheld on a win here is federal.

If you do not live in New Hampshire

New Hampshire has no income tax, so it does not tax a visitor’s winnings as income either. If your home state taxes income, its own rules decide how it taxes the win, and there is no New Hampshire income tax for it to credit.

More about New Hampshire

The repealed tax on gambling winnings

New Hampshire once had a separate tax on gambling winnings. It was repealed for all gambling winnings received on or after May 23, 2011.2

New Hampshire Lottery prizes

Before it pays a prize of $2,000 or more, the New Hampshire Lottery checks for unpaid child support. If you owe any, it takes that amount out of the prize.3, 4

You have one year to claim a New Hampshire Lottery prize. For a draw game the year starts on the drawing date, and for a scratch ticket it starts when the game ends.3

Sources

Every figure above traces to a primary source: a statute, an administrative code, a state agency page, or official form instructions.

1. N.H. Rev. Stat. Ann. ch. 77, taxation of incomes, entire chapter repealed (checked 2026-09-15)
2. 2011 N.H. Laws ch. 47 (HB 229), an act repealing the tax on gambling winnings (checked 2026-09-12)
3. New Hampshire Lottery, how to claim a prize (checked 2026-10-05)
4. RSA 284:21-v, child support intercept from lottery prizes (checked 2026-10-05)

We could not confirm these from an official source: whether any city or county tax applies.