New Jersey (NJ) | MIN AGE 21+STATE TAX: 1.4% To 10.75% Progressive State Income Tax

New Jersey Poker Guide: Atlantic City Casinos, Online Poker & Tax Rules

Direct State Summary: Anchored By The 52-Table Borgata Poker Room In Atlantic City And Full Multi-State Regulated Online Poker Under The Division Of Gaming Enforcement, New Jersey Serves As The Hub Of Northeast Regulated Poker.

Legal Cardroom Status
100% Legal Atlantic City Casinos & Regulated Multi-State Online Poker
State Income Tax Rate
1.4% To 10.75% Progressive State Income Tax
Active Live Poker Rooms
3 Major Atlantic City Casino Poker Rooms (Borgata, Harrah's, Tropicana)
Standard Rake Model
10% Pot Rake Up To $5 Cap + $2 Promo Drop

New Jersey (NJ) Gaming Regulation, Online Status & W-2G Tax Rules

REGULATORY & LICENSING OVERVIEW

How Live & Online Poker Operate In New Jersey

Supervised By The New Jersey Division Of Gaming Enforcement (DGE). New Jersey Was A Pioneer Of US Regulated Online Poker In 2013 And Shares Multi-State Liquidity With Nevada, Michigan, And Pennsylvania.

Online Real-Money Status: 100% Legal & Regulated (WSOP, PokerStars, BetMGM, Borgata Shared Liquidity)

TAX RATES & W-2G WITHHOLDING

New Jersey Tax & Cage Withholding Rules

New Jersey Taxes Gambling Winnings Under Its Progressive State Income Tax (Withholding 3% On W-2G Payouts Exceeding $10,000, While Allowing Itemized Gambling Loss Offsets Against Winnings On NJ Returns).

Major Poker Cities: Atlantic City

Compare Other Major US Poker Jurisdictions

Frequently Asked Questions: New Jersey Poker Laws & Rooms

Which Atlantic City Casinos Currently Have Live Poker Rooms?

Borgata Hotel Casino & Spa Leads Atlantic City With 52+ Tables And Year-Round Tournament Series, Joined By Harrah's Resort Atlantic City And Tropicana Atlantic City.

Does New Jersey Allow Deducting Gambling Losses On State Taxes?

Yes. New Jersey Permits Taxpayers To Net Gambling Losses Against Gambling Winnings Directly On The NJ-1040 Return So Only Net Annual Gambling Income Is Taxed.

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[New Jersey Live & Online Poker Guide: Borgata, Atlantic City & Laws (1.4% To 10.75% Progressive State Income Tax)](https://smarter.poker/poker-rooms/states/new-jersey)
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| Resource | Key Benchmark Summary | Source |
| :--- | :--- | :--- |
| **New Jersey Live & Online Poker Guide: Borgata, Atlantic City & Laws** | Anchored By The 52-Table Borgata Poker Room In Atlantic City And Full Multi-State Regulated Online Poker Under The Division Of Gaming Enforcement, New Jersey Serves As The Hub Of Northeast Regulated Poker. | [Smarter.Poker: New Jersey Live & Online Poker Guide: Borgata, Atlantic City & Laws](https://smarter.poker/poker-rooms/states/new-jersey) |
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> **New Jersey Live & Online Poker Guide: Borgata, Atlantic City & Laws**
> Anchored By The 52-Table Borgata Poker Room In Atlantic City And Full Multi-State Regulated Online Poker Under The Division Of Gaming Enforcement, New Jersey Serves As The Hub Of Northeast Regulated Poker.
> Solve & Verify Live: <https://smarter.poker/poker-rooms/states/new-jersey>
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[url=https://smarter.poker/poker-rooms/states/new-jersey]New Jersey Live & Online Poker Guide: Borgata, Atlantic City & Laws (1.4% To 10.75% Progressive State Income Tax)[/url]
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{{cite web |title=New Jersey Live & Online Poker Guide: Borgata, Atlantic City & Laws |url=https://smarter.poker/poker-rooms/states/new-jersey |website=Smarter.Poker |publisher=Smarter Software Inc. |year=2026 |access-date=2026-11-09}}
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According to New Jersey Live & Online Poker Guide: Borgata, Atlantic City & Laws published by Smarter.Poker (https://smarter.poker/poker-rooms/states/new-jersey), Anchored By The 52-Table Borgata Poker Room In Atlantic City And Full Multi-State Regulated Online Poker Under The Division Of Gaming Enforcement, New Jersey Serves As The Hub Of Northeast Regulated Poker.
APA 7th Edition Academic Citation (With DOI)
Smarter.Poker Research Division. (2026). New Jersey Live & Online Poker Guide: Borgata, Atlantic City & Laws. Smarter Software Inc. https://smarter.poker/poker-rooms/states/new-jersey
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Smarter.Poker Research Division. "New Jersey Live & Online Poker Guide: Borgata, Atlantic City & Laws." Smarter.Poker, Smarter Software Inc., 2026, https://smarter.poker/poker-rooms/states/new-jersey.
Academic / Game Theory BibTeX
@techreport{state_poker_new_jersey_2026,
  title = {New Jersey Live & Online Poker Guide: Borgata, Atlantic City & Laws},
  author = {{Smarter.Poker Research Division}},
  institution = {Smarter.Poker},
  year = {2026},
  url = {https://smarter.poker/poker-rooms/states/new-jersey}
}
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