Skip to main content

Oregon Sports Betting Tax Calculator

Oregon taxes gambling winnings as ordinary income at graduated brackets (varies by income). Sports betting is legal (online only) in Oregon with operators including DraftKings (via Oregon Lottery Scoreboard). Oregon sports betting is lottery-operated. DraftKings powers the Scoreboard platform.

Graduated
State Tax Rate
Legal
Sports Betting
Yes
Loss Deduction
1
Sportsbooks

Calculate Your Oregon Sports Betting Tax

2026 rules: 90% loss deduction cap applies (OBBBA)

$

Your salary, wages, and other non-gambling income

$
$

Losses can only be deducted if you itemize deductions

You cannot deduct gambling losses with the standard deduction. Switch to itemized to deduct losses.

Your Take-Home from $10,000 in Winnings
$7,925
Total Tax: $2,075|Effective Rate: 20.8%

Tax Breakdown

Total Income (salary + winnings)$60,000
Standard Deduction-$16,100
Taxable Income$43,900
Federal Tax (12.0% marginal)$1,200
Oregon State Tax$875
Total Tax on Gambling Winnings$2,075
Net Take-Home$7,925

W-2G Form: Likely Required

Your total winnings of $10,000 exceed the $2,000 W-2G threshold for 2026. Individual wins that also meet the 300:1 odds requirement may trigger a W-2G form. Use our W-2G Checker for precise results.

Federal Withholding

$2,400 (24%) would be withheld at the time of payout. You may be due a refund of $1,200.

Oregon Gambling Tax Key Facts

  • ✓State income tax: graduated brackets (varies by income)
  • ✓Sports betting: legal (online only)
  • ✓Available sportsbooks: DraftKings (via Oregon Lottery Scoreboard)
  • ✓Gambling loss deductions ARE allowed (must itemize)
  • ✓Top rate of 9.9%
  • ✓Sports betting run through state lottery (Scoreboard)

How Sports Betting Taxes Work in Oregon

Oregon taxes gambling winnings as ordinary income through graduated tax brackets. Your gambling winnings are added to all other income and taxed accordingly.

Oregon allows gambling loss deductions following federal rules. Under the 2026 OBBBA, losses are deductible at 90% (capped at the amount of winnings) when itemizing deductions.

Oregon Allows Gambling Loss Deductions

Oregon follows federal rules for gambling loss deductions. The 2026 OBBBA 90% cap applies when itemizing.

Oregon Tax Example

A single filer in Oregon earning $60,000 with $10,000 in sports betting winnings and no losses

Salary Income$60,000
Gambling Winnings$10,000
Federal Tax on Winnings$2,200 (at the 22% marginal bracket)
Oregon State Tax$500 (graduated brackets (varies by income))
Total Tax$2,700 combined federal + state
Net Take-Home$7,300 from $10,000 in winnings

Licensed Sportsbooks in Oregon

DraftKings (via Oregon Lottery Scoreboard)

You must be physically located within Oregon to place bets on these platforms.

How Oregon Compares to Neighboring States

WashingtonCompare Oregon gambling tax rates with Washington
CaliforniaCompare Oregon gambling tax rates with California
NevadaCompare Oregon gambling tax rates with Nevada

Recent Oregon Gambling Tax Changes

Oregon sports betting is lottery-operated. DraftKings powers the Scoreboard platform.

Oregon Sports Betting Tax FAQ

How much tax do I pay on sports betting winnings in Oregon?

Oregon taxes gambling winnings at graduated brackets (varies by income) on top of federal tax (10-37%). Your total combined tax rate depends on your income level and filing status.

Is sports betting legal in Oregon?

Yes, sports betting is legal (online only) in Oregon. Licensed operators include DraftKings (via Oregon Lottery Scoreboard). You must be physically located within Oregon borders to place bets.

Can I deduct gambling losses in Oregon?

Yes, Oregon allows gambling loss deductions following federal rules. You must itemize deductions, and losses are limited to the amount of your winnings. The 2026 OBBBA 90% cap applies.

Oregon Tax Authority

For official tax guidance specific to Oregon, contact the state tax authority:

https://www.oregon.gov/dor/↗

Calculate Your Oregon Sports Betting Taxes

Use our free calculator above to see exactly what you owe in Oregon.

Full Tax Calculator