When two or more players have hands of equal rank tie breaking rules are used. These rules are:

Straight Flush
If two or more players have a straight flush the winning hand is the flush with highest ranking cards. Thus: Q of Clubs, J of Clubs, 10 of Clubs, 9 of Clubs, 8 of Clubs wins over J of Spades, 10 of Spades, 9 of Spades, 8 of Spades, 7 of Spades.

Four of a Kind
If two or more players have four of a kind the hand with the highest ranking set of four cards wins. Thus: 9 of Diamonds, 9 of Spades, 9 of Clubs, 9 of Hearts, J of Diamonds win over 7 of Spades, 7 of Diamonds, 7 of Hearts, 7 of Clubs, Q of Hearts. When more than one hand has the same ranked set of four cards then the hand containing the highest kicker wins the pot. In the event the kickers also have identical rank then the hands are considered tied and the pot is split.

Full House
If two or more players have a full house the winning hand is the one with the set of three cards that have a higher ranking. Thus: 8 of Hearts, 8 of Clubs, 8 of Spades, 3 of Hearts, 3 of Diamonds wins over 5 of Hearts, 5 of Clubs, 5 of Spades, 10 of Diamonds, 10 of Clubs. If two or more players have equally ranked cards for their set of three cards then the hand with the highest ranked pair wins. If there is a tie in ranking of the pairs then the hands are tied and the pot is split.

Flush
If two or more players have a flush the winning hand is the one with the highest ranking cards. Thus: K of Spades, 9 of Spades, 8 of Spades, 4 of Spades, 2 of Spades wins over J of Spades, 10 of Spades, 8 of Spades, 7 of Spades, 3 of Spades. The hands are compared starting with the highest ranked cards and going down to the lowest ranked cards. The highest ranked cards are compared first, if they are the same, the next highest ranked cards are compared and so on until one hand contains a higher ranked card than the other and is declared the winner. When all of the cards are of the same rank (identical cards, different suits) you have tie hands and the pot is split.

Straight
If two or more hands are a straight, the hand containing the highest ranking card wins. Thus: A of Spades, K of Spades, Q of Hearts, J of Diamonds, 10 of Clubs wins over J of Spades, 10 of Hearts, 9 of Clubs, 8 of Hearts, 7 of Diamonds. When all the cards have the same rank you have a tie and the pot is split.

Three of a Kind
If two or more hands are three of a kind, the hand containing the highest ranking set of three cards wins. Thus: 7 of Clubs, 7 of Hearts, 7 of Diamonds, 3 of Spades, K of Spades wins over 5 of Diamonds, 5 of Spades, 5 of Hearts, 8 of Spades, A of Hearts. If two or more players have equally ranked cards for their set of three cards then the hand with the highest kicker wins. If there is a tie in ranking of the kickers then the hands are tied and the pot is split.

Two Pair
If two or more hands are two pair, the hand containing the highest ranking pair wins. Thus: 9 of Hearts, 9 of Clubs, 4 of Spades, 4 of Hearts, Q of Clubs beats 8 of Spades, 8 of Diamonds, 4 of Clubs, 4 of Diamonds, J of Spades. When the highest ranked pairs are the same the lower ranked pairs are compared. Thus 8 of Clubs, 8 of Diamonds, 5 of Spades, 5 of Hearts, K of Spades beats 8 of Hearts, 8 of Spades, 2 of Hearts, 2 of Clubs, K of Clubs. When all the pairs are identical the kicker determines the winner, the hand with the highest value kicker wins. When the kickers are identical the hands are tied and the pot is split.

One Pair
If two or more players have hands with one pair in them then the highest ranked pair wins. Thus: 9 of Diamonds, 9 of Clubs, 6 of Diamonds, 7 of Clubs, Q of Spades beats 6 of Spades, 6 of Clubs, 2 of Clubs, 4 of Spades, K of Diamonds. When both of the pairs in the hands are the same the highest ranked kickers are used to determine the winner, they are compared and the highest value high kicker determines the winner. When these cards are of the same value the next highest kickers are compared and so on until one hand has a higher ranked kicker than the other and the winner is determined. In the event both hands are the same the pot is split.

High Card
If no player has any of the above mentioned hands then the highest ranking card in each hand is compared to establish the winner. If both of the highest cards are the same the process is repeated using the next highest ranked cards and may be repeated again and again until one players hand is found to have a higher ranking card. If both players have hands that are equal the pot is split.
The suit of a card is not usually used as a tie breaker. Highcarding for the button prior to a tournament is one of the few places where a suit is used to break a tie. Here the reverse alphabetical order of the suit is used, from lowest to highest the ranking is Clubs, Diamonds, Hearts, and Spades.
