Regulation 24/30

Taxation 5/20

Product 18/20

Integrity 13/15

Advertising 12/15

Market Summary

Unlimited licensing for land-based and online betting and no restrictions on the types of bets offered. However, burdensome high turnover tax and sports betting right have contributed to relatively low licence numbers and impacted consumer channelling.



Regulatory framework

The principal legislation is the Gambling Act 2009, with licensing and regulation conducted by the Ministry of Finance. The law permits racing and sport betting (Art. 2) by private entities, whilst the state-owned Totalizator Sportowy offers online casino exclusively, as well as other forms of gambling.

Licensing numbers & costs

There is no licence limitation with around 20 landbased and online licences in operation. Licences are awarded for six years and may be extended for another six. The licence fee is set by a base point (average monthly wage). The land-based fee is 2,000% of the base amount (PLN102,814.80 in 2020) plus 50% of the base amount per each betting point. For an online betting permit, the minimum fee is equal to 9,000% of the base amount (PLN462,666.60 or €100k). Other fees and guarantees are also levied.

Enforcement & player protection

Betting prohibited for under 18s. There is no central self-exclusion programme, but operators must display warning messages and links to problem gambling websites. The law does not specify or enforce player betting, time or deposit limits. AML is in place.

Betting tax & levies

Betting is taxed at 12% of turnover. However, for licences awarded solely to offer betting on racing the tax is 2.5% of turnover. Licensees must also have the consent of Polish sports to use the results of their events, thereby imposing sports betting right fees. Player winnings above PLN2,280 are taxed at 10%.

Other taxation

Corporation tax is 19%. Gambling is exempt from VAT.

Betting channels

Land-based and online racing and sports betting licensed.

Types of betting

Fixed odds and pool betting are permitted. Pool betting is restricted to sports competitions, whereas fixed odds betting is permitted on sporting and non-sporting events, as well as virtual events. There is no restriction or list of permitted events or bet types.

Betting integrity

Poland has signed but not yet ratified the Council of Europe sports manipulation convention and is a member of its network of national platforms. An informal operational group of key stakeholders monitors for suspicious betting and exchanges data.


Sports Act 2010 (Chapter 10) includes criminal provisions to protect Polish sport from unfair manipulation with imprisonment for up to 10 years.

Advertising (incl. bonuses) & sponsorship

An amendment in 2017 allows a limited amount of betting advertising. Ads are  permitted in newspapers and magazines, but not on their covers. It must not link betting to personal success or encourage higher stakes. Advertising is not permitted on TV or radio between 6am and 10pm, except for ads that are broadcasted during sporting events sponsored by operators. Sponsorship of sport is permitted.