Why do my eyes look like racoon eyes under my eye its very dark could it be lack of sleep?

Yes. There can be fluid and blood pooling under the skin. Diet, fluid retention, medications, make up products, and lack of sleep are all common causes.
Could be. Injury, eye drops, allergy, makeup (mascara), lack of sleep. I am unsure. Try stopping any mascara, eye shadow, un-prescribed drops and see how that goes. Try ice packs.