There is some evidence that professional poker players tend to have higher than average IQs, though poker skill involves multiple factors beyond raw intelligence: A study of young poker players found their mean IQ was 112, compared to a norm mean of 100. Players identified as "experts" had a mean IQ around 120.
The annual salary of a professional poker player at small or medium stakes will be in the range from $25,000 per year to $500,000 per year. Evidently, this will depend completely on what kind of stakes they play and how hard they work to perfect their win rate.