Tax on French Lottery
Winnings for Non-Residents
France withholds zero tax on lottery winnings. But what about your home country? A country-by-country guide for international players on declaring French lottery prizes.
📅 Updated April 2026 · ⚠️ Not professional tax advice — consult a local tax advisor
Why France Withholds No Tax
French tax law classifies lottery winnings as gains exceptionnels (exceptional gains) rather than income. Under Article 157 of the CGI, such gains from officially authorised games of chance are explicitly exempt from income tax for French tax residents.
For non-residents, France applies the same treatment: no withholding tax is applied at source. This is consistent with France’s approach to most forms of gambling winnings. FDJ pays the full advertised prize amount by bank transfer after identity verification.
This means that if you win €10 million in EuroMillions playing in France, FDJ will transfer the full €10 million to your bank account. What happens next — whether you owe tax in your home country — is entirely governed by your local tax laws.
Tax Treatment by Country of Residence
Below is a general overview of how major countries treat foreign lottery winnings. This is general information only — always consult a qualified tax advisor in your country for personalised advice.
| Country | Lottery Winnings Taxed? | Rate / Notes |
|---|---|---|
| 🇫🇷 France | ❌ Not taxed | Fully exempt under Article 157 CGI. No withholding, no declaration required for residents. |
| 🇬🇧 United Kingdom | ❌ Not taxed | Lottery winnings are not subject to income tax or capital gains tax in the UK. However, any interest earned on winnings is taxable. No declaration of the prize itself is required. |
| 🇳🇱 Netherlands | ✅ Taxed | Lottery winnings are subject to kansspelbelasting (gambling tax) at 30.5%. This applies to foreign lottery wins received by Dutch tax residents. The tax is levied on the winner. Prizes above €449 must be declared. |
| 🇧🇪 Belgium | ✅ Taxed | Foreign lottery winnings are subject to Belgian withholding tax at 30% when received in Belgium. Belgian residents must declare foreign lottery wins. Some exemptions may apply for small amounts — consult a Belgian tax advisor. |
| 🇩🇪 Germany | ❌ Generally not taxed | German residents are generally not taxed on lottery winnings from licensed EU lotteries. However, if the winnings are invested, capital gains tax (Abgeltungssteuer) applies to investment returns. Large wins may attract scrutiny — consult a Steuerberater. |
| 🇪🇸 Spain | ✅ Taxed | Spanish residents pay tax on lottery winnings above €40,000 at 20% on the amount exceeding the threshold. This applies to wins from EuroMillions and other foreign lotteries received in Spain. |
| 🇵🇹 Portugal | ✅ Taxed | Lottery winnings above €5,000 are subject to a 20% stamp duty in Portugal. This applies to EuroMillions wins (Portugal is a participating country). Lower amounts may be exempt. |
| 🇺🇸 United States | ✅ Taxed | US citizens and residents must declare all worldwide income, including foreign lottery winnings. Federal income tax applies at marginal rates (up to 37%). State income tax may also apply. Foreign tax credits may offset some liability. IRS Form 1040 required. |
| 🇦🇺 Australia | ❌ Generally not taxed | Lottery winnings are generally considered non-taxable in Australia. The ATO treats them as windfall gains, not income. However, if you operate a lottery syndicate as a business, different rules may apply. |
| 🇨🇦 Canada | ❌ Not taxed | Lottery winnings are not taxable under the Canadian Income Tax Act, provided they are received as a windfall. Investment returns from reinvested winnings are taxable. Quebec may have separate rules. |
| 🇮🇳 India | ✅ Taxed | Lottery winnings are taxed at a flat rate of 30% plus applicable surcharge and cess under Section 115BB of the Income Tax Act. This applies to foreign lottery wins received by Indian residents. |
| 🇿🇦 South Africa | ❌ Not taxed | Lottery winnings are exempt from income tax in South Africa under Section 10(1)(i) of the Income Tax Act. However, returns generated by investing those winnings are taxable. |
Can You Be Taxed Twice?
Since France withholds no tax at source, there is no French tax to offset against any tax you may owe in your home country. Double taxation treaties (DTTs) typically allow residents to offset taxes paid in one country against obligations in another — but since France charges nothing, there is nothing to offset.
In practice, this means that if your home country taxes lottery winnings, you will pay that country’s full applicable rate on your French lottery prize. France’s €0 withholding provides no relief.
France does have double taxation treaties with most major countries. These treaties cover income taxes, but lottery winnings — being exempt from French income tax — typically fall outside their scope. The treaty does not create an obligation for France to withhold tax, nor does it require your home country to exempt the prize.
How Non-Residents Claim FDJ Prizes
The prize claiming process for non-residents is broadly the same as for French residents, though large wins may involve additional steps. All claims must be made within 60 days of the draw date — after which the prize is legally forfeited.
Non-Residents Tax — FAQ
Does France deduct tax from lottery winnings for foreigners?
Do I need to declare a French lottery win in my home country?
Can I use the French-Dutch double tax treaty to avoid Dutch kansspelbelasting?
How long do I have to claim a French lottery prize as a non-resident?
Are EuroMillions winnings taxed differently for non-residents?
What if I am a US citizen living abroad — do I owe US tax on a French lottery win?
Related Pages
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