--- title: "Poland — Tax: What is the tax take? | advennt.io" canonical: https://advennt.io/jurisdictions/poland/taxes/ source_html: /jurisdictions/pl/taxes/index.html description: "Poland — Tax: What is the tax take?" generated_at: 2026-11-07T14:55:18Z content_sha256: b1645c9bc8b364a8f4c395d90ede130a90ae256a5d94846bef7dea7e7c3578b4 generator: "fe-fleet/md-twin@1.0" --- # Poland — Tax: What is the tax take? | advennt.io [Jurisdictions](/jurisdictions/) › [Poland](/jurisdictions/poland/) › Tax # Poland Gambling — Tax: What is the tax take? Key section parameters Jurisdiction Poland (PL) Regulator Recorded in register Favourability Unfavourable Confidence Confirmed Review status Expert approved · In expert review scope Last collected 25 Oct 2026 Summary answer ## Application fees A charge for the grant of: 1) a betting operating permit totals 2000% of the base amount and additionally: a) per each betting premises - 50% of the base amount, b) for organising betting through the Internet - 2000% of the base amount, c) for each website used to organise b… ## Full section analysis ## Application fees A charge for the grant of: 1) a betting operating permit totals 2000% of the base amount and additionally: a) per each betting premises - 50% of the base amount, b) for organising betting through the Internet - 2000% of the base amount, c) for each website used to organise betting - 5000% of the base amount; 2) a raffle lottery-operating permit or a raffle bingo-operating permit totals 100% of the base amount, and if the permit refers to games organised within one voivodship - 50% of the base amount; 3) a promotion lottery-operating permit or a phone-or-text message lottery-operating permit totals 10% of the pool of prizes, however, at least 50% of the base amount; 4) the fee for the consideration of an application for a decision on the nature of a game, shall be 200% of the base amount. ## Ongoing fees The amendment to the Polish Gambling Act, introduced in 2017, took quite a restrictive approach. The most significant amendment introduced to the system was a monopoly regime over the majority of gambling games, especially offered online; the only online form allowed to be provided by private operators (upon the permit granted) is “Mutual Betting” (please see the Polish legal definition provided in the General betting overview) and/or a lottery. An entity organising gambling games on-line pays a charge for the grant of a licence or a permit, for a licence or permit renewal and/or for an amendment to a licence or permit. The granting of a betting permit itself is payable. The fees constitute revenue for the State budget and the authority entitled to collect them is the licensing or permitting authority. The Gaming Act expresses the amount of fees by a given percentage of the base amount. The base amount, according to the Act, is equal to the amount of the average monthly remuneration in the enterprise sector without the payment of prizes from profit, in the third quarter of the previous year: in 2025, it is: PLN 8,918.94 ## Any required minimum guarantee The entity shall provide, within the time limit prescribed in a permit and with a view to protecting the financial interests of participants in gambling games and securing liabilities arising from the gaming tax, a financial security. Financial securities may include: (a) bank or insurance guarantees; (b) depositing a relevant amount of money in a bank account designated by the authority granting permits. At the stage of applying for permits, the applicant is free to propose a method of security, among the possibilities indicated in the Act. However, the authority is not bound by this choice and may demand another, more appropriate form of financial security, provided that it is provided for in the provisions of the Gambling Act. The condition for making a financial security in the form of a bank or insurance guarantee is the submission, with a written confirmation of acceptance of the financial security, of the original document of the bank or insurance guarantee to the authority granting the permit. The condition for making a financial security in the form of a cash deposit is the payment of the cash deposit into a bank account indicated by the licensing authority and submission of proof of payment. ## Capitalisation requirement Share capital of a joint-stock company, a public company, or a limited liability company operating betting - may not be lower than PLN 2 000 000. ## TAXES Licence taxes The tax on games is a tax independent of other public charges. Entities legally operating in the field of organising and conducting games of chance, betting and gaming machines are subject to this tax regardless of the fact that they are subject to tax obligations in other taxes, primarily corporation and personal income tax. A gambling tax payer shall be a natural person, legal person or a business unit without legal personality, for example a partnership, organising gambling games under a granted licence or permit. Activities subject to gambling tax include: the organising of gambling games, except for promotion lotteries, raffle lotteries, and a raffle bingo game referred to in Article 7.1a of the Gambling Act, and poker games played as a poker tournament; and participation in a poker game played as a poker tournament. The taxable base for gambling tax is determined for certain games by the Gambling Act. Sales taxes The gambling tax depends on the type of the game. Since the publication concerns gambling that can be organised online, the tax on betting is: 2.5% – betting on sports competition of animals under permits granted solely for the organisation of said betting; and 12% – any other betting. The tax liability for gambling tax arises on the date of commencement of gambling activities. Gambling tax constitutes the income of the state budget. Gambling tax is paid monthly into the account of the competent Tax Office. Tax on players In addition to gambling tax, winnings in certain gambling games are subject to personal income tax. In particular, winnings obtained by participants in slot machine games, card games, dice games, wheel games, cash bingo, and raffle bingo are exempt of personal income tax, and winnings in number games, lotteries, betting and telebingo are subject to a fixed rate tax of 10% if their value exceeds PLN 2,280 Betting A base amount for a given calendar year is equivalent to an average monthly pay in the sector of enterprises, excluding bonuses for profits, in the second quarter of the preceding year, published in the announcement of the President of the Central Statistical Office in the Official Journal of the Central Statistical Office. The fees and charges are rounded up or down to the whole Polish zloty. Please note, that the average monthly pay in the sector of enterprises, excluding bonuses for profits, in the second quarter of the preceding year, published in the announcement of the President of the Central Statistical Office in the Official Journal of the Central Statistical Office, in the second quarter of 2025, it is: PLN 8.918,94. Financial security for organising betting through Internet is PLN 480.000,00– which is paid (it could be bank or insurance guarantee) separately. The fee for an amendment to a permit - shall be 200% of the base amount. The taxable base for gambling tax is in betting constituted by the sum of the amounts actually received by the operator receiving the betting transactions for placing the betting transactions. A gaming tax rate totals for: betting on sports competition of animals under permits granted solely for the organisation of said betting - 2.5%; other betting than provided for in subparagraph (i) - 12%. In addition to gambling tax, winnings are subject to personal income tax. Winnings in betting are subject to a fixed rate tax of 10% if their value exceeds PLN 2,280. Summary of key fiscal parameters: the headline winnings-tax rate is 10% (current rate; the proposed increase to 15% was vetoed by President Karol Nawrocki in December 2025 and did not take effect); the gambling tax basis is turnover; and VAT/GST does not apply (no).