# Pennsylvania Poker Guide: Commercial Casinos, Legal Online Poker & 3.07% Tax

> Source: [Pennsylvania Live & Online Poker Guide: Parx, Rivers, Laws & Tax Rate on Smarter.Poker](https://smarter.poker/poker-rooms/states/pennsylvania)

## Executive Summary
Pennsylvania Combines Elite East Coast Live Poker Rooms (Led By Parx Casino, Rivers Philadelphia, Rivers Pittsburgh, And Wind Creek Bethlehem) With Regulated Real-Money Online Poker And A Low 3.07% Flat State Income Tax.

## State Regulatory & Tax Fact Sheet
- **State**: Pennsylvania (PA)
- **Legal Status**: 100% Legal Commercial Casinos & Regulated Online Real-Money Poker
- **Minimum Gambling Age**: 21+
- **State Income Tax Rate**: 3.07% Flat State Income Tax
- **Approximate Live Poker Rooms**: 11 Active Casino Poker Rooms
- **Rake & Collection Model**: 10% Pot Rake Up To $5 - $6 Cap + $1 - $2 Bad Beat / High-Hand Drop
- **Regulated Online Real-Money Status**: 100% Legal & Regulated (WSOP PA, PokerStars PA, BetMGM PA, Borgata PA)

## Regulatory Overview
Regulated By The Pennsylvania Gaming Control Board (PGCB). Pennsylvania Offers Full Regulated Online Poker And Joined The Multi-State Shared Liquidity Compact (MSIGA) To Pool Online Players Across State Lines.

## Tax Withholding & W-2G Notes
Pennsylvania Levies A Flat 3.07% State Income Tax On Net Gambling And Tournament Income And Automatically Withholds 3.07% On Qualifying W-2G Tournament Payouts.

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