Tax on Casino Winnings in Poland
Winnings from slot, card, roulette-type and dice games are exempt from Polish income tax when an authorised operator runs the game. Lottery, number game and betting wins are tax-free only up to 2,280 zł per win. Above that, 10% tax is due on the whole win. Here is how the rules work.
Gambling is for adults aged 18 and over. It can lead to addiction and financial harm. Taking part in illegal online gambling in Poland can lead to a fine equal to your winnings.
Casino game winnings from an authorised operator
The Personal Income Tax Act lists winnings that are free of income tax. Article 21(1)(6a)(b) covers winnings from slot games, card games, dice games, roulette-type games and cash bingo, when the game is organised by an authorised operator under the gambling law of a European Union or European Economic Area country. There is no upper limit for these games.
In Poland, only the state monopoly may offer these games online. See our guide to whether online casinos are legal in Poland.
Income tax on gambling winnings by game type
The rules are different for lottery-style games and betting. They are exempt only when a single win is 2,280 zł or less. A larger win is taxed at a flat 10% of the whole winning, not just the part above 2,280 zł, and the operator paying the prize withholds the tax (arts 21(1)(6a)(a), 30(1)(2) and 41(4)).
| Type of game | Income tax | Legal basis |
|---|---|---|
| Slot, card, roulette-type and dice games; cash bingo | Exempt, with no amount limit, when run by an authorised operator under EU or EEA gambling law | Art. 21(1)(6a)(b) |
| Number games, cash lotteries, telebingo, betting, promotional lotteries, text and phone lotteries, raffles | Exempt if a single win is 2,280 zł or less. Otherwise 10% of the whole win, withheld by the payer | Arts 21(1)(6a)(a), 30(1)(2), 41(4) |
Source: Personal Income Tax Act, consolidated text announced 17 April 2026 (ISAP legal database).
Example: a single lottery win of 3,000 zł is above the limit, so the tax is 300 zł (10% of 3,000 zł), and you receive 2,700 zł.
Winnings from unlicensed websites
The exemption applies to games organised by an authorised operator. It does not make an unlicensed website legal, and it does not protect you from the penalties for illegal gambling. A player who takes part in unlicensed gambling can be fined an amount equal to their winnings, with no deduction for stakes (Gambling Act, art. 89). Read more about penalties for playing at illegal online casinos.
If you have questions about how income from an unlicensed website should be treated for tax, ask the tax authorities about your own case rather than relying on general rules.
Keep proof of your winnings
- Winnings certificate. A gambling operator must give you a certificate of winnings (zaświadczenie o uzyskanej wygranej) with your name on it if you ask for one. It can be issued no later than the day after the win or the payout, so ask promptly (Gambling Act, art. 20(1)–(2)).
- Operator records. Operators must keep a record of every win of 2,280 zł or more for five years (art. 20(5)–(6)).
- Bank questions. Banks and payment firms may ask where money in your account came from. A certificate and your account history help you answer.
Gaming tax is paid by the operator
Separately from income tax, gambling operators pay a gaming tax (podatek od gier). For slot, roulette-type, dice and card games it is 50% of the difference between the stakes paid in and the winnings paid out (Gambling Act, arts 71, 73(1)(7) and (9), 74(5)). The operator pays this tax. It is not deducted from your winnings by law.
Where to ask about your own tax situation
For questions about your own taxes, contact National Tax Information (Krajowa Informacja Skarbowa, KIS). It can also issue an individual tax ruling (interpretacja indywidualna) if you apply for one.
| Service | Phone | Hours |
|---|---|---|
| National Tax Information helpline Krajowa Informacja Skarbowa | 801 055 055 (landline), 22 330 03 30 (mobile), +48 22 330 03 30 (from abroad) | Monday to Friday, 8:00–18:00 |
Source: National Revenue Administration (KAS) — checked .
- Behavioural addictions helpline 801 889 880 Daily, 17:00–22:00 · Charged at your operator's rate
- Support Centre for adults in mental crisis 800 70 2222 24 hours a day, 7 days a week · Free
In an emergency, call 112. Numbers listed by KCPU and the Ministry of Health, checked . More gambling support in Poland
Sources
- Personal Income Tax Act (Ustawa o podatku dochodowym od osób fizycznych)
- Gambling Act of 19 November 2009 (Ustawa z dnia 19 listopada 2009 r. o grach hazardowych)
- National Tax Information (KIS) helpline (Krajowa Informacja Skarbowa)
English explanations are our own translations of Polish law. The official Polish text prevails. How we check our sources.