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Tax on French Lottery Winnings for Non-Residents

Last updated: 5 May 2026

A detailed guide for international players on what taxes apply when winning a French lottery prize while living outside France.

The Key Rule: No Tax at Source

France applies no withholding tax on lottery winnings — for residents or non-residents. This means:

Your full prize amount is paid out — nothing is deducted by FDJ or the French authorities.
This applies to all French lotteries: EuroMillions, Loto, and KENO.
It also applies to the My Million €1,000,000 raffle prize.

What happens next depends entirely on the tax laws of your country of residence.

Double Taxation Treaties

France has double taxation agreements (DTAs) with most countries. However, most DTAs specifically exclude lottery winnings — treating them separately from income or capital gains. This means the DTA generally does not prevent your home country from taxing your French lottery win.

The practical result: you receive 100% of your prize from France, and then must determine whether you owe tax at home.

Tax Position by Country

Country	Tax on foreign lottery wins	Rate / Notes
Netherlands	Yes	30.5% kansspelbelasting on prizes over €449. Self-declaration required.
Belgium	Yes	30% on prize value. Must be declared as miscellaneous income.
Germany	No	Lottery winnings are generally exempt from income tax.
Austria	Yes	Gambling tax applies; consult local advisor.
UK	No	Lottery winnings not subject to income tax or capital gains tax.
Ireland	No	Lottery winnings are exempt from income tax.
Spain	Yes	20% on prizes over €40,000.
Portugal	Yes	Tax applies; rates vary. Consult local advisor.
Sweden	No	Foreign lottery winnings generally tax-free for residents.
USA	Yes	Federal + state taxes. Foreign lottery wins are taxable income. Consult a tax advisor.
Canada	No	Lottery winnings generally not taxable.
Australia	No	Lottery winnings are not assessable income.

This table is a general overview only. Tax laws change and individual circumstances vary. Always consult a qualified tax advisor in your country before claiming large prizes.

Frequently Asked Questions

If I win €1 million in EuroMillions, how much do I receive?

France pays out the full €1,000,000 — no deductions at source. What you keep after tax depends on your country of residence. In the UK and Germany, you would keep the full amount. In the Netherlands, you would owe 30.5% gambling tax.

Do I need to declare a small prize (e.g. €50)?

This depends on your country. In the Netherlands, only prizes above €449 are subject to kansspelbelasting. In most countries, small prizes below a de minimis threshold are not declarable. Check your local rules.

Where can I get specific tax advice?

We strongly recommend consulting a qualified tax advisor or accountant in your country of residence before claiming large lottery prizes. Our Law & Tax guide provides a general overview only.

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This page is for general information only and does not constitute tax advice. Consult a professional for your specific situation.

Tax on French Lottery winnings for non-residents