# Maryland Live Poker Rooms Guide: MGM National Harbor, Live! Casino & Taxes

> Source: [Maryland Live Poker Guide: MGM National Harbor, Maryland Live! & Laws on Smarter.Poker](https://smarter.poker/poker-rooms/states/maryland)

## Executive Summary
Serving The Affluent Washington D.C. And Baltimore Corridor, Maryland Hosts Two Of The Ten Largest Poker Rooms On The East Coast: Maryland Live! Casino (52 Tables) And MGM National Harbor (46 Tables), Plus Horseshoe Baltimore.

## State Regulatory & Tax Fact Sheet
- **State**: Maryland (MD)
- **Legal Status**: 100% Legal Commercial Casino Poker Rooms
- **Minimum Gambling Age**: 21+
- **State Income Tax Rate**: 2.0% To 5.75% State Income Tax (+ County Local Tax)
- **Approximate Live Poker Rooms**: 3 Premier Commercial Casino Poker Rooms
- **Rake & Collection Model**: 10% Pot Rake Up To $5 - $6 Cap + $2 Promo Drop
- **Regulated Online Real-Money Status**: Social & Club Play (No Regulated Real-Money Online Poker Yet)

## Regulatory Overview
Regulated By The Maryland Lottery And Gaming Control Agency (MLGCA). Maryland Casinos Operate 24/7 With Uncapped High-Stakes Cash Games And Major WPT And WSOP Circuit Stops.

## Tax Withholding & W-2G Notes
Maryland Requires State Tax Withholding On W-2G Tournament Payouts Exceeding $5,000 (Approximately 8.75% For Maryland Residents Including Local County Tax, Or 7.0% For Non-Residents).

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