Pennsylvania gambling tax calculator
Pennsylvania lets you deduct gambling losses up to the amount you won and no further.
Your estimate
Enter your state, winnings, and losses to see an estimate.
Checked against Pennsylvania’s own sources on 2026-09-25.
How Pennsylvania treats gambling losses
Pennsylvania does not tie the deduction to your federal itemizing choice, so a filer who takes the federal standard deduction gets the same offset as one who itemizes.
The two examples below are the same numbers the calculator uses, worked at Pennsylvania rates.
Two examples, worked at 2026 Pennsylvania 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
- Pennsylvania
- $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. Pennsylvania lets you deduct losses up to the amount you won and no further, so none of it is taxed by Pennsylvania.
A winning year
You win $50,000 and lose $10,000, so you finish up $40,000.
- Federal
- $10,350
- Pennsylvania
- $1,228
- Total
- $11,578
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. Pennsylvania lets you deduct losses up to the amount you won and no further, so $40,000 is taxed at 3.07 percent, which comes to $1,228.
The rules behind these numbers
- Sports betting taxes, start to finish
- The 90 percent loss deduction, and where it bites hardest
- What a W-2G tells you, and what it does not
- Where winnings and losses go on your return, and estimated tax
- Per wager or per session, and why it changes your bill
- Filing as a professional, and what it does not fix