The Gambling Act of Poland is the primary legislation, strictly regulating all gambling activities since 2009, with major amendments in 2017.
A state monopoly exists for online casinos, lotteries, and slot machines outside casinos, operated exclusively by Totalizator Sportowy.
Private operators can obtain licenses for land-based casinos and betting, but most online gambling (except sports betting and promotional lotteries) is reserved for the state.
Licenses are granted and supervised by the Ministry of Finance, with strict compliance checks and significant criminal and financial penalties for violations.
Betting operators are currently taxed at 12% of turnover, though there are ongoing proposals to switch to a gross gaming revenue (GGR) tax model.
Poland maintains a blacklist of unlicensed gambling websites and actively blocks access to offshore operators to protect the regulated market.
Strict responsible gambling measures are enforced, including age verification, deposit limits, and self-exclusion programs for players.
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Legislation
Primary Legislation
The core legal framework governing gambling in Poland is established by the following primary legislative acts:
The Gambling Act of 19 November 2009 (Ustawa o grach hazardowych): This is the principal statute regulating all forms of gambling in Poland, including land-based and online activities. The Act defines and governs games of chance, mutual betting, card games, and machine games. It sets out the conditions for the organization and operation of gambling activities, establishes a state monopoly over certain gambling sectors (such as number games, cash lotteries, telebingo, and online casinos), and provides the basis for licensing, compliance, and enforcement. The Act has undergone significant amendments, most notably in 2016 and 2017, to strengthen regulatory controls and address online gambling and illegal operations.
Secondary Legislation: Various executive regulations issued under the Gambling Act detail specific operational, technical, and compliance requirements for different types of gambling activities.
Fiscal Penal Code (Kodeks karny skarbowy): This code sets out criminal and administrative penalties for breaches of gambling regulations, including unauthorized operation, non-compliance with licensing conditions, and participation in illegal gambling.
National Revenue Administration Act of 16 November 2016 (Ustawa o Krajowej Administracji Skarbowej): This act defines the structure and powers of the National Revenue Administration, which is responsible for fiscal oversight and enforcement in the gambling sector.
Anti-Money Laundering and Counter-Terrorism Financing Act of 1 March 2018: This act imposes anti-money laundering obligations on gambling operators, aligning with EU standards for financial transparency and crime prevention.
All gambling activities in Poland must comply with these legislative acts, which collectively form a comprehensive and strictly enforced legal framework.
Regulatory Authority
Oversight and enforcement of gambling legislation in Poland are centralized in the following authorities:
Minister of Finance: The Ministry of Finance is the principal regulatory authority for gambling in Poland. It is responsible for issuing licences, supervising compliance, approving the terms and conditions of gambling games, and maintaining the Register of Illegal Gambling Websites.
National Revenue Administration (Krajowa Administracja Skarbowa): This agency, under the Ministry of Finance, is tasked with fiscal supervision, conducting inspections, investigating violations, and enforcing compliance, including the blocking of unauthorized gambling websites.
Customs and Fiscal Service: As part of the National Revenue Administration, this service is involved in operational enforcement, including conducting raids, inspections, and other activities to combat illegal gambling.
These authorities collectively ensure strict adherence to the legal framework, monitor both land-based and online gambling, and have broad powers to sanction violations, block illegal operations, and protect the integrity of the Polish gambling market.
License Types
Overview of Gambling Licensing in Poland
Poland operates a highly regulated gambling market, with a clear distinction between activities open to private operators and those reserved for the state monopoly. The licensing system is governed by the Gambling Act, overseen by the Minister of Finance. The licensing regime includes concessions, permits, and notifications, depending on the type of gambling activity.
Types of Gambling Licenses
Concessions: Required for land-based casinos and betting operations. Concessions are the most comprehensive form of license, granted for high-risk or high-value gambling activities.
Permits: Issued for operating certain lotteries (e.g., raffle, promotional, audiotext lotteries) and bingo games. Permits are generally used for lower-risk gambling activities.
Notifications: For small-scale promotional lotteries and raffles where the prize pool does not exceed a specified threshold. Notification is a simplified process compared to full licensing.
Licensing by Gambling Activity
Activity
License Type
Private Operators Allowed?
Online Allowed?
Land-based Casino (roulette, card, dice, slots in casino)
Concession
Yes (limited number, via tender)
No (state monopoly)
Online Casino (slots, card, roulette)
State Monopoly
No (only Totalizator Sportowy)
Yes (monopoly only)
Sports Betting (land-based and online)
Concession
Yes
Yes
Lotteries (raffle, promotional, audiotext)
Permit/Notification
Yes
Yes (except number games and cash lotteries, which are monopoly)
Slot Machines (outside casinos)
State Monopoly
No
No
Cash Bingo
Permit
Yes
No
Telebingo, Number Games, Cash Lotteries
State Monopoly
No
No
Application Process and Eligibility
Authority: All applications are submitted to the Minister of Finance.
Eligible Entities: Only joint stock companies or limited liability companies registered in Poland (or in the EU/EFTA under certain conditions) may apply. Foreign shareholders are permitted if they are from the EU/EFTA.
Documentation: Applicants must provide detailed corporate information, proof of financial stability, business plans, evidence of technical capability, and compliance with anti-money laundering and responsible gambling requirements.
Local Presence: Required for most activities; a Polish-registered entity is mandatory.
Timeframe: The process typically takes around six months for a decision.
Online Gambling: Only betting and promotional lotteries are open to private operators online; all other online gambling is reserved for the state monopoly.
Duration, Renewal, and Maintenance
Concessions: Usually granted for a period of six years for casinos and betting, with possible renewal subject to compliance and a new application process.
Permits: Typically valid for up to six years, depending on the type of activity.
Renewal: Requires demonstration of continued compliance, financial stability, and fulfillment of all regulatory obligations.
Ongoing Compliance: Licensees must adhere to strict reporting, anti-money laundering, responsible gambling, and technical standards. The regulator may conduct inspections at any time.
Licensing Costs and Financial Requirements
Application Fees: Fees vary by activity. For online betting, the application fee is approximately PLN 10,000–20,000. For land-based casinos, fees are higher, reflecting the value and risk of the concession.
Annual Fees: Licensees pay an annual fee for license retention, which for online betting is around PLN 100,000. Land-based casino fees are higher and may involve additional charges per gaming table or slot machine.
Financial Guarantees: Applicants must provide proof of sufficient capital and may be required to post a financial guarantee to cover potential liabilities.
Other Costs: Additional costs may include technical certification, compliance audits, and contributions to responsible gambling funds.
Key Requirements for Obtaining and Maintaining a License
Corporate Structure: Only Polish-registered companies (or EU/EFTA companies under certain conditions) are eligible.
Technical Standards: Gaming systems must meet strict technical and security standards, subject to certification and regulator approval.
Responsible Gambling: Licensees must implement age verification, self-exclusion, and responsible gambling tools.
AML Compliance: Adherence to anti-money laundering laws is mandatory, with robust KYC and reporting systems.
Reporting: Regular submission of operational and financial reports to the Ministry of Finance.
Advertising Restrictions: Strict rules apply to advertising and promotion of gambling services.
Physical Location: For land-based operations, premises must meet location and security requirements and be approved by the authorities.
Summary Table: Licensing Overview
License Type
Activities Covered
Validity
Application Fee
Annual Fee
Renewal
Concession
Casino, Betting
6 years
PLN 10,000–20,000+
PLN 100,000+ (varies)
Yes, subject to compliance
Permit
Lotteries, Bingo
Up to 6 years
PLN 2,000–10,000
Lower, varies
Yes, subject to compliance
Notification
Small-scale lotteries
Event-based
Minimal
None
Not applicable
In summary, Poland’s gambling licensing system is complex and highly regulated, with clear distinctions between activities permitted for private operators and those reserved for the state. The process is rigorous, with significant compliance, financial, and operational requirements for licensees.
Gambling Tax
Tax Rates for Gambling Operators in Poland
Type of Gambling
Tax Base
Tax Rate
Sports Betting (except animal competitions)
Turnover (total stakes)
12%
Sports Betting (animal competitions)
Turnover (total stakes)
2.5%
Cash Lotteries
Turnover (ticket sales)
15%
Raffle Lotteries
Turnover (ticket sales)
10%
Telebingo
Turnover
25%
Audiotext Lotteries
Revenue (per CIT Act)
25%
Number Games (e.g. Lotto)
Total stakes paid
20%
Cash Bingo
Face value of playing cards
25%
Raffle Bingo
Nominal value of cartons
10%
Casino Games (roulette, dice, card games except poker tournaments, slot machines)
Gross Gaming Revenue (stakes minus winnings)
50%
Poker Tournaments
Turnover (entry fees)
25%
Basis for Taxation
Most gambling activities in Poland are taxed on a turnover basis (total stakes or ticket sales), not on Gross Gaming Revenue (GGR).
Casino games, including slot machines, roulette, dice, and card games (except poker tournaments), are taxed on GGR (difference between total stakes and total winnings paid out).
There is ongoing industry advocacy to switch betting taxation from turnover to GGR, but as of April 2025, the turnover model remains in force.
Tax Reporting and Payment Procedures
Gambling operators must calculate and remit gambling tax to the Polish tax authorities according to the type of game and the applicable rate.
Tax payments are typically due monthly, with operators required to file returns and pay the due amount by the 20th day of the following month.
Operators must keep detailed records of all stakes, winnings, and other relevant financial data for inspection by the tax authorities.
Failure to comply with tax obligations can result in significant penalties, including fines and potential revocation of licenses.
Tax Incentives, Exemptions, and Special Provisions
No standard tax incentives or exemptions are available for gambling operators in Poland.
Promotional lotteries with a total prize pool below a certain threshold may be subject to simplified notification and potentially reduced tax obligations.
State monopoly games (operated by Totalizator Sportowy) are taxed under the same rates as private operators for comparable products.
Foreign operators must comply with Polish tax law if targeting Polish residents, regardless of their location.
Key Notes
Poland’s gambling tax regime is considered strict, especially for betting, due to the turnover-based taxation, which results in an effective tax burden much higher than GGR-based systems.
There is active debate and industry pressure to reform the system, particularly for betting, but no legislative change has been enacted as of the current date.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for all forms of gambling in Poland is 18 years.
Operators are required to verify the age and identity of all players before allowing participation. This includes both land-based and online gambling activities.
Identity verification typically involves checking official identification documents to prevent minors from accessing gambling services.
For online gambling, robust remote identification processes are mandatory to ensure compliance with age restrictions and to prevent identity fraud.
Prohibited Gambling Activities and Game Restrictions
Most forms of online gambling, including online casinos, poker, and slot machines, are reserved for the state monopoly and cannot be offered by private operators. The only legal online casino is operated by the state-owned Totalizator Sportowy.
Private operators may only offer online sports betting and promotional lotteries, subject to licensing and strict regulatory oversight.
Offering any gambling services without a Polish license is strictly prohibited; unlicensed websites are blocked, and financial transactions to such sites are prevented.
Slot machine games outside of casinos are also reserved for the state monopoly and are not permitted for private operators.
Land-based casinos have restrictions on the types and numbers of games they can offer, and poker tournaments organized by private operators must be held in physical venues, not online.
Fantasy sports and social gaming are not regulated as gambling, but if they resemble regulated gambling games, they may be subject to restrictions after regulatory assessment.
Advertising and Marketing Limitations
Advertising and promotion of gambling is highly restricted. Only certain types of gambling, such as licensed betting and promotional lotteries, may be advertised, and only within strict guidelines.
Advertising of games reserved for the state monopoly (such as online casinos and slot machines) is generally not permitted for private entities.
All gambling advertisements must include mandatory responsible gambling messages and information about the risks of gambling addiction.
It is prohibited to advertise or promote unlicensed gambling operators or their services in any form, including online, print, or sponsorships.
Operators found violating advertising rules may face severe penalties, including fines and revocation of licenses.
Responsible Gambling and Player Protection Measures
Operators are required to implement measures to prevent gambling addiction, including providing information about responsible gambling and access to support resources.
Self-exclusion programs must be available, allowing players to voluntarily ban themselves from gambling activities for a specified period.
Limits on deposits, losses, and time spent gambling must be offered to players, particularly for online platforms.
Operators must monitor player behavior for signs of problem gambling and intervene where necessary, including providing direct warnings or restricting access.
Personal data and financial transactions must be protected under strict data security and anti-money laundering regulations.
Geographic and Location Restrictions
Land-based casinos and gaming machine arcades are subject to geographic restrictions, including limits on the number of venues allowed in specific regions or municipalities.
Gaming machine arcades operated by the state monopoly are limited in number and require approval from fiscal authorities for each location.
Private operators must obtain specific approval for each land-based venue, and casinos cannot be located near schools, churches, or other sensitive locations as defined by local regulations.
Online gambling services may only be accessed by players physically located within Poland; access from abroad is not permitted, and geolocation controls are in place to enforce this restriction.
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Timeline
Year/Date
Event
1992
Initial regulation of gambling activities in Poland is established, introducing a licensing system for certain gambling operations.
2003
Amendments are made to tighten controls and increase supervision over gambling, particularly regarding slot machines and casinos.
19 November 2009
The Gambling Act is adopted, introducing comprehensive regulation of all gambling activities, including games of chance, betting, card games, and machine games. The Act also establishes a state monopoly over certain gambling sectors.
2010
The Gambling Act enters into force, setting new standards for licensing, supervision, and penalties for illegal gambling operations.
2016
Major amendment to the Gambling Act is passed, expanding the state monopoly to include online casino games and slot machines outside casinos, and introducing stricter enforcement against illegal online gambling.
1 April 2017
The amended Gambling Act comes into effect, reserving most forms of online gambling (except sports betting and promotional lotteries) for the state monopoly and introducing a blacklist of illegal gambling websites.
2021
Further amendments are made to improve enforcement, including enhanced measures for blocking illegal online gambling sites and strengthening anti-money laundering obligations for gambling operators.
1 November 2024
A dedicated organisational unit for gambling regulation is established within the Ministry of Finance, reflecting the growing importance and complexity of the sector.
Requirements
Software Certification and Technical Standards
All gambling software used by operators must comply with technical standards set by the Polish regulator. This includes ensuring the integrity, randomness, and fairness of games.
For online gambling, all equipment used for processing and archiving gambling data must be installed and stored within the territory of an EU or EFTA member state that is a party to the EEA agreement.
Slot machines must be equipped with permanent recording and memory systems that track the tax base for gambling taxation and must not influence the game outcome.
Land-based operators are required to install audiovisual monitoring systems in their establishments, along with independent backup power sources and anti-interference installations to ensure continuous and uninterrupted operations.
Online gambling operators may only use websites with a Polish domain.
Manufacturers and distributors of slot machines must be registered with the regulator and listed by the relevant operator using their services.
Data Protection, Privacy Measures, and Server Location
Operators must comply with the EU General Data Protection Regulation (GDPR) and Polish data protection laws, ensuring the protection of players’ personal and financial data.
All personal and gambling data must be securely stored and processed, with access restricted to authorized personnel only.
For online gambling, all servers used for data processing and storage must be located within the territory of an EU or EFTA member state that is a party to the EEA agreement.
Operators must implement robust cybersecurity measures to prevent unauthorized access, data breaches, and cyberattacks.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators are required to implement AML procedures in line with EU directives and Polish law, including customer due diligence, ongoing monitoring, and reporting of suspicious transactions.
KYC procedures must be in place to verify the identity, age, and address of all players before allowing participation in gambling activities.
Operators must maintain records of customer identification and transaction histories for a specified period, as required by law.
Employees involved in gambling operations must receive training on AML and KYC procedures before assuming their duties.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators are required to maintain detailed records of all gambling activities, including chip and cash transactions, operation of slot machines, tax base records, winnings above specified thresholds, and registered tips.
Regular financial reports must be submitted to the regulator, detailing revenues, payouts, tax calculations, and other relevant financial data.
Operators must undergo independent audits of their financial and operational activities as required by the regulator.
All records must be retained for the period specified by Polish law and be available for inspection by regulatory authorities.
Responsible Gambling Technical Implementation
Operators must implement technical tools to support responsible gambling, including self-exclusion mechanisms, deposit and loss limits, and reality checks.
Systems must be in place to prevent minors from accessing gambling services, including robust age verification processes.
Operators must provide clear and accessible information on responsible gambling and support resources for problem gamblers on their platforms.
Technical systems should enable players to set personal limits and self-exclude from gambling activities at any time.
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
