# Lottery Tax Calculator India: 30% Tax on Winnings > Tax on lottery in India is a flat 30% plus surcharge and 4% cess, with no exemption, deduction or rebate. Calculate it for lottery and game show winnings. Source: https://trykosh.com/tools/lottery-tax-calculator Free tool - Income tax # Tax on lottery, game show and online gaming winnings Won a lottery, a contest or a game show? Winnings are taxed at a flat 30% plus cess. See what you actually keep. Rules checked 25 October 2026Free - no sign-upRuns in your browser Tax on winnings INR 3,12,000 You keep INR 6,88,000 You keep **INR 6,88,000**Tax **INR 3,12,000** Flat 30% tax INR 3,00,000 Cess (4%) INR 12,000 Total INR 3,12,000 No basic exemption, no 87A rebate and no deductions apply to winnings, and expenses can't be set off. TDS is usually deducted before you're paid. ## Upload your statement and Kosh does this for you. Upload a bank statement or salary slip and Kosh works out your tax under both regimes from your real numbers, finds the deductions you're missing and reminds you before every deadline. [Start free](/signup?via=tool-lottery-tax-calculator) ## How the lottery and winnings tax calculator works Winnings from lotteries, crossword puzzles, game shows, card games, races and betting are taxed at a flat 30% (section 194 of the new Act for TDS purposes), whatever your other income. Add surcharge if winnings are above INR 50 lakh and 4% cess, which makes the usual effective rate 31.2%. None of the usual reliefs apply: no basic exemption limit, no 87A rebate, no 80C or other deductions, and no expenses can be set off. Even if winnings are your only income, they're taxed from the first rupee. The payer normally deducts TDS at 30% before paying you. Prizes in kind, like a car, are valued at market price, and you must pay the TDS before the prize is released. Online gaming winnings are taxed at the same 30% on net winnings, though real-money online gaming has largely been banned since the 2025 law. Tax = winnings x 30% x (1 + surcharge) x 1.04 ## Worked example: A INR 25 lakh lottery win Gurpreet wins INR 25 lakh in a state lottery. Tax at 30% is INR 7.5 lakh, plus INR 30,000 cess, for INR 7.8 lakh in all. He keeps INR 17.2 lakh. TDS of the same amount is usually deducted before the money reaches him. Tax on winnings INR 7,80,000 You keep INR 17,20,000 You keep **INR 17,20,000**Tax **INR 7,80,000** Flat 30% tax INR 7,50,000 Cess (4%) INR 30,000 Total INR 7,80,000 No basic exemption, no 87A rebate and no deductions apply to winnings, and expenses can't be set off. TDS is usually deducted before you're paid. [Load this example into the calculator ->](?win=2500000#calculator) ## Good to know - Report winnings under 'income from other sources' in your ITR, even if TDS was deducted. - Gifts from relatives and inheritances aren't 'winnings' and follow different rules. - Winnings under INR 10,000 per transaction don't attract TDS, but are still taxable. ## Frequently asked questions How much tax do you pay on lottery winnings in India? 30% plus 4% cess, 31.2% in total, and surcharge if winnings exceed INR 50 lakh. There's no exemption limit. Can I claim the 87A rebate on lottery winnings? No. Winnings taxed at the flat 30% can't use the rebate, the basic exemption or any deduction. Who pays the tax on a prize like a car? You do. The organiser must collect the TDS from you before handing over the prize, based on its market value. ## Sources and assumptions - [Income Tax Department](https://www.incometax.gov.in/) Rules and rates last checked on 25 October 2026. Results are estimates for planning and education, not tax, legal or investment advice. Kosh is an educational financial planning tool by Primedepth Labs. It is not a SEBI-registered investment adviser and does not offer personalised investment advice, hold your money or execute trades. Markets carry risk; read scheme documents carefully and consult a registered adviser before acting.