Do Native American tribal members in Oklahoma pay taxes?
Mar 18, 2025
Yes.
Though tribes are exempt from taxes as sovereign nations, individuals within the tribe–as U.S. citizens–pay income taxes to the federal government.
A notable exception occurs with tribal land; income derived directly from tribal land is not taxable. Taxes are not paid on lands held in t
rust, as these lands and their generated revenues are set aside by the U.S. government for the benefit of the tribes.
In Oklahoma, the incomes of tribal members living on tribal land are exempt from state taxes if (1) their income is derived from sources within that land, or (2) the income is payment to an active member of the U.S. armed forces.
Tribal casinos are exempt from taxes, but pay gaming exclusivity fees. In Oklahoma, these fees are based on revenue on a sliding scale. In 2024, Oklahoma collected $210.2 million in exclusivity fees from $3.47 billion in revenue.
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Sources
Library of Congress Indian Citizenship ActInternal Revenue Service Income Tax Guide for Native American Individuals and Sole ProprietorsInternal Revenue Service Do tribal members pay real estate taxes?Oklahoma Office of Management & Enterprise Services Oklahoma Gaming Report 2024
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