Poland maintains significant legal restrictions on online gambling. Oversight sits with Poland national gaming authority.
Regulatory framework
The legal basis for gambling in Poland is set out in national legislation and the rules issued by Poland national gaming authority. Operators wishing to transact with local players are expected to meet licensing, technical and responsible-gambling standards, with the regime enforced through ongoing supervision.
The country is classified here as restricted (banned / monopoly). Online offerings are limited and largely channelled through a state operator or prohibited outright.
Licence types
Application & compliance
Taxation
Operators are taxed under a GGR-based duty regime, alongside standard corporate taxation. A share of gambling revenue is typically earmarked for sport, good causes or problem-gambling funds, and tax treatment can materially affect market entry economics.