The Session Log

The Session Logからの戦略、分析、ヒントでポーカーゲームをレベルアップ

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How Poker Winnings Are Taxed in Peru: A 2026 Guide

For a recreational player in Peru, poker winnings fall outside the income tax entirely, but the reason is legal theory rather than an exe...

12分で読める
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How Poker Winnings Are Taxed in Chile: A 2026 Guide

Chile taxes poker winnings, but almost nothing about how is actually settled. Here is what the law says, what the SII has and has not ans...

13分で読める
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How Are Poker Winnings Taxed in Colombia? A 2026 Guide

Colombian poker winnings are taxed as ganancia ocasional at a flat 20 percent, and licensed casinos withhold it on any payout above 48 UV...

11分で読める
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Poker Tax in Argentina 2026: Casual Wins Usually Untaxed

Argentina has no tax written for poker players, so everything turns on whether you play casually or as an occupation. This 2026 guide cov...

15分で読める
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How Are Poker Winnings Taxed in Mexico? A 2026 Guide

Mexico taxes poker winnings as prize income, with a 1% withholding at the casino cage that rises to 21% in some states and allows no dedu...

11分で読める
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Staking, Makeup, and Selling Action: A Plain-English Guide

Staking puts a backer's money behind a player's buy-ins in exchange for a share of profits. Here's how makeup works, how profit splits se...

9分で読める
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Find Your Most Profitable Room: Why Location Stats Matter

Your overall win rate hides huge differences by venue, day of week, and time of day. Here's how to use location data to make game selecti...

8分で読める
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How to Run (and Track) a Home Game People Come Back To

A practical guide to running a home poker game your group will actually return to: stakes, structure, banking, the end-of-night settlemen...

8分で読める
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How to Track Tournament Results: ROI, ITM, and ABI Done Right

A structured guide to logging every tournament entry correctly, computing ROI, ITM%, and ABI from the right inputs, and avoiding the re-e...

8分で読める
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What Is a Good Tournament ROI in Poker? Benchmarks by Field Size

A good tournament ROI ranges from 5% in tough small fields to 50%+ in large soft ones, but your current number is almost certainly noise ...

7分で読める
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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分で読める
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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分で読める
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BB Per Hour Explained: Formula, Realistic Benchmark, and Common Mistakes

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分で読める
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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分で読める
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Good Win Rate in Live Poker: bb/hr Benchmarks at $1/$2, $2/$5 and $5/$10

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分で読める
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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分で読める
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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分で読める
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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分で読める
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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分で読める
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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分で読める
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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分で読める
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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分で読める
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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分で読める
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US Poker Taxes 2026: W-2G Rules, the 90% Loss Cap, and What You Owe

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

10分で読める

ポーカーセッションの記録を始めよう

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