The Session Log

Strategy, insights, and tips from The Session Log to level up your poker game

Guides

The Poker Session Log the IRS Actually Wants

The IRS requires a contemporaneous gambling diary. Here's exactly which fields a poker session log must contain, how the session method w...

9 min read
Guides

How Much Do $1/$2 and $2/$5 Poker Players Actually Make?

A solid $1/$2 winner clears roughly $10–$20 per hour gross, but after tips, travel, and expenses the net is often 20–40% lower. Here's th...

7 min read
Guides

BB Per Hour: The Only Honest Way to Measure Live Poker Results

BB per hour normalizes your win rate across stakes so a move up in limits doesn't disguise a shrinking edge. Here's the formula, a worked...

7 min read
Guides

How Many Hours Until You Can Trust Your Poker Win Rate?

Live poker has massive variance, so how many hours do you actually need before your win rate means something? Here's what your results ca...

10 min read
Guides

What's a Good Win Rate in Live Poker? Real Benchmarks by Stakes

A good win rate in live poker is roughly 5 bb/hour at most stakes, which puts you solidly in the winning minority. Here's what the number...

7 min read
Guides

Brazilian Poker Tax 2026: The 30% Flat Rate and Carnê-Leão Explained

Brazil taxes poker at a flat 30% on domestic winnings (withheld at source) and via monthly carnê-leão for foreign play. No recreational e...

7 min read
Guides

Italian Poker Tax 2026: ADM Withholding, IRPEF, and the Partita IVA Option

Italy taxes poker winnings via ADM operator withholding (online) and IRPEF self-reporting (live/foreign). The regime forfettario offers p...

6 min read
Guides

Spanish Poker Tax 2026: How Hacienda Taxes Every Euro You Win

Spain taxes all poker winnings under IRPF — recreational players as ganancias patrimoniales, professionals as autónomos. No exemptions.

6 min read
Guides

French Poker Tax 2026: When the Fisc Taxes Your Winnings (Occasional vs Habitual)

France doesn't tax occasional poker winnings — but habitual players owe BNC income tax plus social charges. Here's where the line falls.

7 min read
Guides

Australian Poker Tax 2026: Why the ATO Usually Doesn't Tax Winnings (And When It Does)

The ATO doesn't tax recreational Australian poker winnings — but the line between recreational and "carrying on a business" is the line t...

7 min read
Guides

German Poker Tax: When Recreational Becomes Berufsspieler

When German poker winnings become taxable: the Berufsspieler test, BFH rulings, § 22 EStG, and what records the Finanzamt expects.

7 min read
Guides

Canadian Poker Tax: When the CRA Considers You a Professional

The CRA's windfall doctrine keeps most Canadian poker winnings tax-free — until it doesn't. The business-activity test explained.

7 min read
Guides

UK Poker Tax: Why HMRC Doesn't Tax Recreational Winnings (And When It Does)

HMRC doesn't tax recreational poker winnings in the UK. Here's the legal basis, when poker becomes taxable, and why records matter.

7 min read
Guides

Poker Taxes in the US: A 2026 Guide for Recreational and Pro Players

How the IRS taxes poker winnings in 2026 — including the new OBBBA 90% loss cap that creates phantom income for break-even players.

10 min read

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