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

> Source: [New Jersey Live & Online Poker Guide: Borgata, Atlantic City & Laws on Smarter.Poker](https://smarter.poker/poker-rooms/states/new-jersey)

## Executive 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.

## State Regulatory & Tax Fact Sheet
- **State**: New Jersey (NJ)
- **Legal Status**: 100% Legal Atlantic City Casinos & Regulated Multi-State Online Poker
- **Minimum Gambling Age**: 21+
- **State Income Tax Rate**: 1.4% To 10.75% Progressive State Income Tax
- **Approximate Live Poker Rooms**: 3 Major Atlantic City Casino Poker Rooms (Borgata, Harrah's, Tropicana)
- **Rake & Collection Model**: 10% Pot Rake Up To $5 Cap + $2 Promo Drop
- **Regulated Online Real-Money Status**: 100% Legal & Regulated (WSOP, PokerStars, BetMGM, Borgata Shared Liquidity)

## Regulatory Overview
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.

## Tax Withholding & W-2G Notes
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).

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