Tourists pay a flat 30% federal tax on most Las Vegas gambling winnings, and the casino withholds that tax before handing over the payout. The rate applies regardless of citizenship, visa status, or trip length. But winnings from several popular table games are fully exempt, residents of certain treaty countries can reduce or eliminate the tax, and Nevada charges no state income tax on top.
Which Games Are Taxed and Which Are Exempt
Federal law treats gambling winnings as U.S.-source income for nonresident aliens and taxes them at 30% of the gross amount won, with no reduction for the amount wagered or for losses elsewhere in the same casino.1Internal Revenue Service. Publication 515 – Withholding of Tax on Nonresident Aliens and Foreign Entities
One statutory exception catches most tourists off guard. Federal law exempts nonresident aliens from tax on winnings from blackjack, baccarat, craps, roulette, and the big-6 wheel.2Office of the Law Revision Counsel. 26 U.S. Code 871 – Tax on Nonresident Alien Individuals Sit down at a blackjack table, walk away up $10,000, and the casino withholds nothing. No form, no tax.
Everything else on the floor is fully taxable at 30% for foreign visitors: slot machines, poker tournaments, keno, bingo, sports betting, lottery tickets, and raffles.3Internal Revenue Service. Publication 519 – U.S. Tax Guide for Aliens Slots are where tourists get surprised most often, because the machine flags a qualifying win automatically and withholding happens before you cash out.
When the Casino Withholds and What Paperwork You Get
Casinos don’t report on every win. Reporting thresholds trigger the paperwork: $2,000 for slot machines and bingo in 2026, $1,500 for keno (after the wager), and over $5,000 for poker tournaments (after the buy-in). For other wagers, the threshold is $600 or more when the payout is at least 300 times the bet.4Internal Revenue Service. Instructions for Forms W-2G and 5754 (01/2026)
International visitors don’t receive a Form W-2G. Instead, the casino documents the winnings and the 30% withholding on Form 1042-S, “Foreign Person’s U.S. Source Income Subject to Withholding.”5Internal Revenue Service. Instructions for Forms W-2G and 5754 (Rev. January 2026) – PDF Expect the cage to ask for your passport to confirm your status. Keep the 1042-S. It’s your proof of how much was withheld and the only route to a later refund.
Reducing the Tax With a Treaty
The United States has income tax treaties with dozens of countries, and some of them reduce or eliminate the 30% tax on gambling winnings. Residents of countries including the United Kingdom, France, and Japan may be entitled to receive full winnings with no withholding.3Internal Revenue Service. Publication 519 – U.S. Tax Guide for Aliens The IRS publishes treaty rates by country and income type at IRS.gov/TreatyTables.
To claim a treaty benefit, complete IRS Form W-8BEN and give it to the casino before the payout. Part II is where you certify residence in a treaty country.6Internal Revenue Service. Form W-8BEN – Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting You’ll need your passport too. If compliance confirms the treaty covers gambling income, the casino pays the full amount or applies the reduced treaty rate rather than withholding 30%.
Not every treaty covers gambling. If your country has a treaty that doesn’t address gambling winnings, the standard 30% still comes off, and recovery means filing a return. Timing is decisive: hand over the W-8BEN before payout, or you’re stuck chasing the money for months.
Canadians: Same Withholding, Different Refund Path
The U.S.-Canada treaty works differently from most others. It doesn’t exempt gambling winnings from the 30% tax. Instead, it lets Canadian residents deduct U.S. gambling losses against U.S. gambling winnings, a benefit most other nonresident aliens don’t get.7Internal Revenue Service. 2025 Instructions for Form 1040-NR
So a Canadian visitor still has 30% withheld at the casino when a slot jackpot hits. But if that visitor had $8,000 in losses and $10,000 in winnings across the trip, they can file a U.S. return to recover tax on the $8,000, paying only on the net $2,000.8Internal Revenue Service. Publication 597 – Information on the United States-Canada Income Tax Treaty Losses can only zero out winnings; they can’t offset other income. Without documentation, they can’t offset anything.
Filing for a Refund
If 30% was withheld and you believe you’re owed money back, whether through a treaty or (for Canadians) through offsetting losses, you file Form 1040-NR, the U.S. Nonresident Alien Income Tax Return.9Internal Revenue Service. Instructions for Form 1040-NR (2025) There is no other route.
Tourists don’t qualify for a Social Security Number, so you’ll first need an Individual Taxpayer Identification Number (ITIN). Apply using Form W-7 and submit it with the 1040-NR, leaving the SSN field blank. The IRS assigns the ITIN and processes the return together.10Internal Revenue Service. How to Apply for an ITIN The application requires your original passport or certified copies of identification documents.
For nonresident aliens who did not receive U.S. wages, which covers virtually all tourists, the return is due June 15 of the year following the tax year. For winnings in 2025, the deadline is June 15, 2026.9Internal Revenue Service. Instructions for Form 1040-NR (2025) Don’t sit on it. Processing takes months, and the ITIN application adds more.
Can You Deduct Your Losses?
For most international tourists, no. The 30% tax hits gross winnings, and the IRS does not let nonresident aliens from most countries offset winnings with losses.7Internal Revenue Service. 2025 Instructions for Form 1040-NR Canadian residents are the notable exception.
If you’re eligible to claim losses, keep a gambling diary with the date, location, type of game, people you were with, and amounts won or lost for each session.11Internal Revenue Service. Diary or Similar Record Back it up with wagering tickets, casino statements, canceled checks, credit records, and any 1042-S or W-2G forms.12Internal Revenue Service. Topic No. 419, Gambling Income and Losses Sign up for the casino’s player’s club card. It tracks your play electronically and generates records that can substantiate losses later.
Nevada Adds No State Tax
Nevada does not impose a state income tax on residents or visitors.13Nevada Department of Taxation. Income Tax in Nevada – Understanding the State’s Tax Policy Federal withholding is your only U.S. tax obligation on Vegas winnings. That’s not true everywhere. Tourists gambling in states with income tax on nonresidents can owe state tax on top of the federal 30%.
What to Bring Before You Gamble
Bring your passport. The casino needs it to determine your tax status and to process any withholding or treaty exemption. Without it, expect the full 30% to come off regardless of your country’s treaty position.
If your country has a treaty that covers gambling winnings, download Form W-8BEN from the IRS website and complete it in advance.14Internal Revenue Service. About Form W-8 BEN You’ll need your foreign tax identification number from your home country to fill it out. Having the form ready means handing it over at the payout window instead of scrambling.
Start a log on day one of the trip: date, casino, game, amount won or lost. Keep every receipt, ticket stub, and ATM slip. If you file to recover withheld tax, that documentation is what turns a refund claim into a paid one.