Is online casino legal in Poland?

Only through the state monopoly. Totalizator Sportowy Sp. z o.o. operates the only lawful online casino; private operators cannot be licensed for online casino games.

Can private operators offer online sports betting in Poland?

Yes. Mutual bets are carved out of the internet monopoly and may be offered under a permit issued by the minister responsible for public finances.

How is betting taxed in Poland?

Betting is taxed on turnover at 12 per cent, or 2.5 per cent for betting on animal sports competitions, rather than on gross gaming revenue.

Sovereign state

Europe

ISO PL

Review due

Poland: gambling regulation and licensing

Republic of Poland

Online casinoMonopoly
Online pokerMonopoly
Online sports bettingRegulated
iLotteryMonopoly

Regulator: Ministry of Finance
Headline tax: 50% GGR
Licence required: Yes
Last verified: 30 Aug 2026

Summary

Poland runs a split market. Under the Act of 19 November 2009 on gambling games, as amended from 2017, organising gambling over the internet is a state monopoly with two exceptions: mutual bets and promotional lotteries. Online casino is therefore reserved to the state-owned Totalizator Sportowy, while private operators can obtain a permit from the Ministry of Finance to offer online sports betting. Betting is taxed on turnover rather than gross gaming revenue, which is the single most consequential fact about the market commercially, because it charges the stake regardless of whether the operator wins or loses on it and compresses margins in a way a revenue tax does not. Advertising is prohibited under Article 29 for most verticals, with betting the principal exception, so the licensed sportsbooks are also the only operators with a route to market. Enforcement is aggressive. The Ministry publishes a register of prohibited domains under Article 15f, internet providers must block them, and payment providers must stop serving them within 30 days. The combination of a turnover tax, a narrow advertising exception and active blocking defines Poland as a market that is open in one vertical and closed in every other.

Key facts

Regulator: Ministry of Finance (MF)
Regulator type: Government ministry
Headline tax: 50% GGR
Licence required: Yes
Minimum age: 18+
Tax base: Poland taxes betting on turnover and casino-style games on gross gaming revenue. ICLG 2026 reports betting at 12 per cent of turnover, 2.5 per cent for betting on animal sports competitions, and 50 per cent of gross gaming revenue for card games, dice games and machine games. CMS reports a 10 per cent tax on player winnings collected at source by the operator. The ggrTaxRate recorded here is the casino-side rate and does not apply to licensed betting.
Capital: Warsaw
Currency: PLN
Official languages: Polish

Legal framework

Primary statutes

Act of 19 November 2009 on gambling games
Ustawa z dnia 19 listopada 2009 r. o grach hazardowych
Year
2009
In force
Yes
Summary
The Gambling Act of 19 November 2009 is the framework statute, substantially amended with effect from 2017 in a markedly more restrictive direction. It covers games of chance, betting, card games and slot machine games. Organising gambling over the internet is a state monopoly except for mutual bets and promotional lotteries, which may be run under a permit issued by the minister responsible for public finances. Article 15f establishes the register of domains used to offer gambling contrary to the Act.

Licensing

Licence required: Yes
Application window: Not yet verified
Local establishment required: Not yet verified
Local server required: Not yet verified
Barriers to entry: Only betting and promotional lotteries are open to private operators online. The 12 per cent turnover tax on betting stakes is widely described as the defining commercial constraint on the Polish market.

Licence types

Permit for mutual bets (zezwolenie na urzadzanie zakladow wzajemnych)
Scope
Online and land-based sports and event betting. Issued by the minister responsible for public finances.
Casino licence (koncesja na prowadzenie kasyna gry)
Scope
Land-based casinos only. There is no online equivalent for private operators.
Permit for a bingo hall (zezwolenie na prowadzenie salonu gry bingo)
Scope
Land-based bingo halls.

Taxation

Headline GGR tax: 50% GGR
Effective date: Not yet verified
Turnover tax: 12%
Player winnings tax: A 10 per cent tax on player winnings, collected at source by the operator.
Tax base: Poland taxes betting on turnover and casino-style games on gross gaming revenue. ICLG 2026 reports betting at 12 per cent of turnover, 2.5 per cent for betting on animal sports competitions, and 50 per cent of gross gaming revenue for card games, dice games and machine games. CMS reports a 10 per cent tax on player winnings collected at source by the operator. The ggrTaxRate recorded here is the casino-side rate and does not apply to licensed betting.

Compliance

Minimum age: 18+
National self-exclusion: Not yet verified
KYC requirements: Not yet verified
Stake limits: Not yet verified

Advertising

Advertising permitted: No
Affiliate rules: Affiliates are not separately licensed. Promoting an operator without a Polish licence is within the prohibition on promoting unlicensed gambling, and the warning about the consequences of unlicensed play is part of the statutory messaging.
Sponsorship rules: Sponsorship by licensed betting operators is the route through which betting brands reach a broadcast audience, and sports broadcasting is the setting in which betting advertising is permitted. Advertising for the prohibited verticals cannot be carried through sponsorship either.
Celebrity and influencer rules: Advertising may not be directed at minors. Because the general prohibition covers promotion as well as advertising, third-party promotion of the restricted verticals is caught alongside operator advertising.
Social media rules: Online and social media promotion falls within the same Article 29 prohibition, with the betting exception applying on the same terms as in other media.
Bonus advertising rules: Bonus promotion for the prohibited verticals is caught by the general ban. For licensed betting it is treated as advertising and carries the same conditions and warnings.
Mandatory warnings: Permitted advertising must carry information on the risks of gambling and on the consequences of participating in gambling that is not licensed in Poland.
Penalties for breach: Breach of the advertising prohibition carries financial penalties under the Gambling Act, which can attach to the advertiser and to those who make the advertising possible, and is enforced by the tax administration.

Restrictions

Article 29 of the Gambling Act of 19 November 2009 prohibits the advertising and promotion of cylindrical games, card games, dice games, machine games and mutual betting.
Mutual betting (sports betting) is the principal exception and may be advertised by licensed operators, subject to conditions.
Promotional lotteries fall outside the general prohibition.
Advertising must disclose the risks associated with gambling and the consequences of taking part in unlicensed gambling.
Online gambling other than betting and promotional lotteries is a state monopoly, so there is no licensed private offer to advertise in those verticals.

Enforcement

ISP blocking: Yes
DNS blocking: Not yet verified
Payment blocking: Yes
App store takedowns: Not yet verified
Operator liability: The Ministry of Finance maintains a public register of internet domains used to offer gambling contrary to the Act (Rejestr Domen Sluzacych do Oferowania Gier Hazardowych Niezgodnie z Ustawa) under article 15f, published at hazard.mf.gov.pl. Internet service providers must block access to listed domains and payment service providers must cease providing payment services to them within 30 days of listing.

Outlook

Two threads to follow. First, whether the turnover tax on betting is ever revisited, since it is the structural reason Polish channelisation lags comparable EU markets. Second, whether the online casino monopoly holds. Liberalisation has been discussed for years without a bill, while the domain register keeps growing. Any move on either would reshape one of the larger untapped markets in Central Europe.

Frequently asked questions

Is online casino legal in Poland?: Only through the state monopoly. Totalizator Sportowy Sp. z o.o. operates the only lawful online casino; private operators cannot be licensed for online casino games.
Can private operators offer online sports betting in Poland?: Yes. Mutual bets are carved out of the internet monopoly and may be offered under a permit issued by the minister responsible for public finances.
How is betting taxed in Poland?: Betting is taxed on turnover at 12 per cent, or 2.5 per cent for betting on animal sports competitions, rather than on gross gaming revenue.

iGT coverage of Poland

Poland Wired a Payment Scheme to a Blocklist. Brazil Deputised the Banks

Regulatory

4 Sept 2026

Poland Wired a Payment Scheme to a Blocklist. Brazil Deputised the Banks

BLIK now checks every transaction against the Finance Ministry's register of illegal gambling domains and declines the matches. Brazil is doing the same job by loading obligations onto banks and fintechs instead. Both are admissions that domain blocking stopped working.

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