Europe
Poland
Ministry of Finance (Ministerstwo Finansów) - Gambling Market Regulation and Gambling Tax Department; Director of the Tax Administration Chamber in Warsaw handles licensing
Regulations & Licensing
Casino
RegulatedOnline Casino
ProhibitedBetting
RegulatedOnline Betting
RegulatedLottery
ProhibitedBingo
ProhibitedKey Legislation
- Gambling Act of 19 November 2009 (Ustawa o grach hazardowych)
- Act on Gaming Tax and amendments introducing the state monopoly on online casino games
- 2026 tax-rate amendment raising gambling winnings tax from 10% to 15%
Online Gambling
Allowed
- Online fixed-odds sports betting (licensed private operators)
- State-run online casino, slots and card games via Totalizator Sportowy
- State-run online lottery and number games
- Promotional lotteries
Prohibited
- Online casino, poker or slots offered by private/offshore operators
- Unlicensed sports betting sites (blacklisted, 50,000+ domains blocked)
Taxation
Sports betting tax12% of turnover (stakes)
State-monopoly online casino/slots GGR levy50% of GGR (state operator)
Tax on player winnings15% (raised from 10%, effective 1 Jan 2026)
License validity: 6-year concession/permit for private sports betting operators
Land-Based Gambling
Allowed
- Land-based casinos (private operators under concession)
- Retail sports betting shops
- Slot machine arcades operated by the state monopoly
- State lottery outlets
Prohibited
- Private slot-machine arcades outside the state monopoly
- Unlicensed gambling establishments
Taxation
Casino games tax50% of GGR
Tax on player winnings15% (raised from 10%, effective 1 Jan 2026)
License validity: 6-year casino concession, renewable
Regulation data is editorial and for information only — not legal advice.
