Lottery winning is accidental income, and the tax rate is 20% according to relevant regulations.

Personal income tax rate:

1, comprehensive income, progressive tax rate of 3% to 45%;

2, operating income, applicable to the progressive tax rate of 5% to 35%;

3. Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

Second, analysis

Lottery winners pay taxes, and the winning income of individuals buying sports lottery tickets is accidental income, and personal income tax should be levied in full at the rate of 20%. Where the winning income does not exceed 6,543,800 yuan, personal income tax will be temporarily exempted. If it exceeds 6,543,800 yuan, individual income tax shall be levied in full in accordance with the provisions of the tax law.

3. How much tax should I pay if I win 5 million?

According to the regulations, accidental income is also taxed at a rate of 20%. In other words, the tax of 5 million is 5 million times 20%, and the tax payable is 6,543.8+0,000 yuan.