🇵🇱For operators · Tax, marketing & compliance
Poland gambling market for operators: state monopoly
Poland's online market is a hybrid: a State monopoly for casino, slots and poker (Total Casino) and private permits for sports betting. Betting and lottery wins above PLN 2,280 are taxed at 10%.
Betting tax12%First-year commitmentPLN 1,282,705Permit term6 yearsDecision time6 monthsActive licensees18 operatorsOn the Ministry list (22 domains)
Product by product
A private operator can apply only for a betting permit, and it needs a Polish limited or joint-stock company, or an EU or EEA company with a branch or representative in Poland.| Product | Status | Licensed by | Tax | Key restriction | Advertising |
|---|---|---|---|---|---|
| Sports betting | Licensable | Minister of Finance (betting permit) | 12% of stakes | The permit names each website, and each must use a .pl domain. A website beyond the permit's number needs a new permit | Allowed with three set messages; not on TV, radio, cinema or theatre 06:00-22:00; no outdoor adverts in public places except sponsors |
| Online casino and slots | State monopoly | Totalizator Sportowy only, by law | 50% of stakes minus winnings | Closed to private operators; offshore Curaçao and Malta-licensed sites serve Polish players and their domains are entered in the Register of Domains | Advertising and promotion banned, except on the operator's own permit website |
| Online poker | State monopoly | Totalizator Sportowy only, by law | Tournament poker 25%; other card games 50% of stakes minus winnings | Closed to private operators | Card games: advertising and promotion banned |
| Number games | State monopoly | Totalizator Sportowy only, by law | 20% of stakes | Closed to private operators | Not on the Act's list of banned advertising |
| Cash lotteries | State monopoly | Totalizator Sportowy only, by law | 15% of ticket receipts | Closed to private operators | As for Number games |
Coming up11 Jan 2027Amending act Dz. U. 2026 poz. 1206 in force
Do the 2026 amendments change what an applicant must meet?
Three acts published in 2026 amend the Gambling Act, and none is in force as of 23 October 2026. Poz. 1040 applies from 1 January 2027 (a second revenue source for the civil-society fund), poz. 1206 from 11 January 2027 (who may be a guarantor of the financial security) and poz. 176 from 18 February 2027 (the registered-shares rule). None of them changes the licence, fee, tax or advertising rules.
Dz. U. 2026 poz. 1040 ↗Dz. U. 2026 poz. 1206 ↗Dz. U. 2026 poz. 176 ↗
Regulator and player protection in Poland
Regulator
Application authority and enforcement body
Self-exclusion scheme
Per-operator only: Poland does NOT maintain a centralised national online sel…
How players exclude themselves; what it covers is in the player guide
Mandatory RG controls
No limit imposed on players
Deposit limits or reality checks the law requires operators to offer
Which casinos & betting sites are licensed in Poland?
See the full official list of licensed operators and their authorised domains.
Heads-up for operators
6 items · last change 26 Oct 2026
As of 23 October 2026: MPs' bill print 2356 (4 December 2025) would define games for virtual goods and take them out of the State monopoly; it has only been received by the Sejm. Three acts published in 2026 amend the Gambling Act from 2027 without changing licence, fee, tax or advertising rules: Dz. U. 2026 poz. 1040 (civil-society fund, from 1 January 2027), poz. 1206 (who may guarantee the financial security, from 11 January 2027) and poz. 176 (registered shares, from 18 February 2027).
Registered-shares rule repealed
Dz. U. 2026 poz. 176 repeals the rule that a licensed joint-stock company may issue only registered shares, from 18 February 2027.
Source: 1
Two amending acts in force
Dz. U. 2026 poz. 1040 adds a second revenue source for the civil-society fund from 1 January 2027; poz. 1206 changes who may guarantee the financial security from 11 January 2027.
Source: 2
Show all 6Show fewer
Bill to Criminalize Illegal Gambling Promotion
A bill is submitted to the Sejm to make promoting illegal gambling by online influencers a criminal offense.
Source: 3
Bill on games for virtual goods
MPs' bill print 2356 would define games for virtual goods and take them out of the State monopoly; only received by the Sejm as of 23 October 2026.
Source: 4
Loot Box Classification and Turnover Tax Reform
A proposal to classify video game loot boxes as gambling is under review. Separately, the industry continues to lobby for a change in the sports betting tax from 12% of turnover to a GGR-based model.
Source: 5
Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.
Licence Types in Poland
5 licence types are listed for Poland; each says who issues it and what it covers.
| Licence | Regulator | Term | Notes |
|---|---|---|---|
| Online Sports Betting Permit | Ministry of Finance | 6 years, extendable once by 6 years | The only online permit open to private operators. It names each website, which must use a .pl domain; 12% tax on stakes. |
| Online casino, poker and lottery (State monopoly) | None: State monopoly by law (art. 5(1b)) | N/A | No licence exists for private operators. The State company Totalizator Sportowy runs these games online (Total Casino, lotto.pl). |
| Land-Based Casino Concession | Ministry of Finance | 6 years | For physical casinos. |
| Land-Based Betting Permit | Ministry of Finance | 6 years | For physical betting shops. |
| Promotional Lottery Permit | Director of a tax administration chamber | Not stated | Promotional lotteries, including over the Internet, are outside the State monopoly and need this permit. |
Licensing model
Poland's online licensing model has been a hybrid since the 2017 amendment of the 2009 Gambling Act. Private operators can hold a six-year permit for sports betting only. All other online gambling (casino, slots, poker, number games and lotteries) is reserved to the State-owned Totalizator Sportowy.
Gambling tax: 12%
Detail
Private betting operators pay 12% of total stakes (turnover), not of GGR, monthly. The State monopoly (Totalizator Sportowy) pays 50% of stakes minus winnings on casino-type games, 25% on tournament poker, 20% of stakes on number games and 15% on cash lotteries; land-based casinos pay the casino-type rates too.
Poland's gambling tax next to neighbours and nearby markets
Each bar is the headline operator tax as that country's own page states it, for Poland, its neighbours and the nearest other market (marked “nearby”) that tax gross gaming revenue or sports-betting stakes. Hover or tap a bar to see what it is made of; a tax on stakes is drawn at its weight against revenue.
Year-1 cost: From PLN 1,282,705
The Act fixes every licence fee as a percentage of the base amount, the average monthly wage announced each year (PLN 8,918.94 for 2026). The heaviest running cost is the 12% tax on betting stakes.
| Line item | Amount | Notes |
|---|---|---|
| Online betting permit, one website | PLN 802,705 (2026) | 2000% of the base amount for the permit, 2000% for betting over the Internet and 5000% for each website; each further website PLN 445,947. Paid again on the one 6-year extension. |
| Financial security (online betting) | PLN 480k | By bank or insurance guarantee or cash deposit; returnable. Land-based betting points add PLN 40,000 per security. |
| Share capital | PLN 2M | A capital requirement for a betting company, not a fee; PLN 4,000,000 for a casino company. |
| Online casino, poker and lottery | State monopoly Source6 | No licence exists for private operators; Totalizator Sportowy runs these games. |
| Gambling tax (betting) | 12% of stakes Source6 | Levied on total stakes, not on GGR, and paid monthly. |
Year 1 estimate
From PLN 1,282,705
One online betting permit with one website in 2026: the PLN 802,705 fee plus the PLN 480,000 returnable security, with share capital of PLN 2,000,000 on top. Tax, audit, the archive device and advisers come on top.
Which foreign licences Poland accepts
Poland recognises none of these 8 foreign licences.
BlockedMalta (MGA)
Not recognized. MGA-licensed operators are actively added to the Ministry of Finance blacklist, requiring ISPs to block access.
United Kingdom (UKGC)
Not recognized and subject to ISP blocking via the official blacklist.
Curaçao (CGB)
Curaçao-licensed operators are a primary target of the Polish blacklist.
Alderney (AGCC) · Kahnawake (KGCB) · Anjouan · Isle of Man (GSC) · Gibraltar (GRA)
Not recognized by the Polish regulator.
Bonus rules: welcome bonuses allowed
Inducement ads: Channel-restricted
Bonuses and promotions are permitted for licensed online sports betting operators in Poland but are subject to strict advertising regulations. The state maintains a monopoly over all other forms of online gambling, so private operators cannot offer bonuses for verticals like casino or lottery. Enforcement has historically focused on the unlicensed market rather than on advertising violations by licensed entities.
What the player can claim
- Welcome bonus
- Allowed
- VIP schemes
- Allowed
- Loyalty schemes
- Allowed
- Cashback
- Allowed
- sports betting
Bonuses and promotions from private operators are strictly limited to the licensed sports betting vertical. All other online verticals are under a state monopoly.
What the operator can advertise
- Channels off-limits
- TV, radio, cinema, and theatre between 6:00 and 22:00
- youth and children's press
- covers of newspapers and magazines
- public places
- Messages ads may not give
- Is directed at or depicts minors
- Suggests gambling has a relaxing or calming effect
- Presents gambling as a solution to financial problems or personal conflicts
- Creates associations with sexual attractiveness, professional success, or financial excess
- Suggests that higher stakes increase the chance of winning
- Mandatory disclaimer
All advertisements must contain clear information about the consequences of participating in illegal gambling games (konsekwencjach udziału w nielegalnych grach hazardowych), the risks associated with gambling (ryzyku związanym z hazardem), and confirmation of holding a permit to organize mutual betting (posiadaniu zezwolenia na urządzanie zakładów wzajemnych).
- Placement rule
- While specific on-screen placement rules are not detailed, the disclaimers are a mandatory component of the advertisement's content.
- Penalties
Up to 720 daily stakes, which can translate to a maximum penalty of several million PLN.
There is a risk of licence revocation for serious breaches.
The dossier indicates no public enforcement actions against licensed operators for advertising violations in the last 24 months, with the regulatory focus being on the unlicensed market. However, liability for violations is shared among the operator, advertising agency, and media outlet.
Advertising: limited
In Poland, the gambling advertising landscape is sharply divided between licensed online sports betting and the state-run online casino monopoly. Private operators can promote sportsbook offerings across various channels under strict regulations. However, advertising for online casino and other games of chance is prohibited, as this vertical is exclusively operated by the state.
| Channel | Status | Vertical & Platform Split (2026) |
|---|---|---|
| Google Search Ads | Licensed operators only | Google permits ads for licensed and certified online betting operators but blocks keywords for online casinos, which are a state monopoly. The March 23, 2026 “Good Policy Health” update requires all gambling advertisers to have a proven compliance history, a per-country certification, and ownership of the advertised domain.111213 |
| App Store Publishing | Restricted | Licensed sportsbook apps can be published on the Apple App Store and Google Play Store. However, online casino apps from private operators are prohibited, as this vertical is a state monopoly held by Totalizator Sportowy.141516 |
| Google/Apple App Store Ads | Licensed operators only | Promotion of published, licensed sportsbook apps via Apple Search Ads or Google App Campaigns is permitted, subject to platform policies and age-gating. Private entities cannot promote any casino-style apps, as this vertical is a state monopoly.171819 |
| Meta (FB/IG) | Licensed operators only | Operators must obtain prior written permission from Meta to advertise licensed sports betting, which requires submitting a valid Polish license. All ads must target users 18+ and cannot promote prohibited products like online casinos.2021 |
| TV & Radio | Restricted | Advertising for licensed sports betting is prohibited between 6:00 and 22:00, with an exception for broadcasts of sponsored sports events. All ads must include risk warnings, while online casino advertising is completely banned.2223 |
| Sponsorships | Restricted | Licensed sports betting operators are permitted to sponsor sports teams, leagues, and events, including jersey branding and stadium naming rights. However, entities associated with online casino gambling are prohibited from such sponsorships.242526 |
| Digital OOH | Restricted | The Polish Gambling Act generally prohibits advertising in public places, but makes an exception for licensed betting operators sponsoring mass or sports events. Online casino advertising is banned in all public spaces.272829 |
Channel rules for Poland reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.
How Poland enforces against unlicensed operators
The Polish regulator is highly active in its enforcement against unlicensed operators. The primary tools are financial penalties and a publicly maintained blacklist of illegal domains, which ISPs and payment processors are legally required to block.
- The Ministry of Finance keeps a public Register of Domains used to offer gambling unlawfully; internet providers must block a listed domain within 48 hours and payment providers must stop serving it within 30 days.
- The register held about 51,800 domains at the end of 2025 and 58,808 positions on 23 October 2026.
- Running games without a permit is fined 5 times the permit fee; for one online betting website at the 2026 base amount that is PLN 4,013,525 (our arithmetic from the fee).
- Players are fined too: in 2025 the tax administration brought 54 fiscal-penal cases against players of unlawful online games, and courts fined 863 offenders in all gambling a total of PLN 6,780,464.96, with 5,322 machines seized.
Enforcement cases in Poland: 2 recent
Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Poland. Each entry includes the technical failure and a one-line read-across for other operators in the market.
- July 2017
Polish Government/Ministry of Finance
Grey-MarketInjunctionThe 2017 amendment created the public Register of Domains: from 1 July 2017 internet providers must block listed domains within 48 hours and payment providers must stop serving them within 30 days.
Read-across: The blacklist and associated blocking measures are the primary enforcement tools against the grey market and significantly affect the reach of unlicensed operators.
- April 2017
Multiple Offshore Operators (e.g., William Hill)
Grey-MarketMarket exitThe amended Gambling Act made it illegal for unlicensed operators to service Polish customers, which prompted voluntary withdrawals.
Read-across: This legislative change solidified the state's monopoly on online casino and created a significant barrier to entry for unlicensed international operators.
Licensed operators: 18 operators on the Ministry list (22 domains)
As of 29 Oct 2026, 18 operators on the Ministry list (22 domains) are on the register in Poland. Size your entry against this base before committing capital. Check them yourself on the official Ministerstwo Finansów register, which lists each licensee and its authorised domains.
Notable licensed operators
Fortuna
Superbet
Betclic
forBET
Traps operators hit in Poland
Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.
Punitive Turnover Tax on Sports Betting
The 12% tax on turnover (total stakes), rather than Gross Gaming Revenue (GGR), is the single greatest operational challenge. It creates extremely thin margins, makes offering competitive odds difficult, and is a primary reason why the illegal market remains significant.
Sources32
State Monopoly on Casino & Poker
Operators must understand that there is currently no path to a license for online casino or poker in Poland. These verticals are the exclusive monopoly of the state-owned Totalizator Sportowy. Any attempt to offer these products is illegal and will result in immediate blacklisting.
Sources33
Strict and Limited Advertising Rules
Advertising for gambling is generally prohibited, with a narrow exception for licensed sports betting. Even for legal betting, ads are banned on TV and radio between 6:00 and 22:00 and must not be aimed at minors or suggest gambling solves financial problems.
Sources34
Timeline: rules in force
- October 2024
Dedicated Gambling Department Established
The Ministry of Finance creates the 'Department of Gaming Market Regulation and Gaming Tax' for more focused sector oversight.
Source: 35
- April 2017
The current online model
The 2017 amendment (in force 1 April 2017) restates the online rules and creates the Register of Domains, with the blocking duties from 1 July 2017.
Source: 36
- 2009
Gambling Act enacted
The Gambling Act of 19 November 2009 enters into force on 1 January 2010.
Source: 6
Operator myths vs reality in Poland
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythOur MGA or Curaçao license allows us to accept Polish players.Reality
No. Poland recognises no foreign licence: only a Polish betting permit, or the State monopoly, makes an online offer lawful. Unlawful domains go on the Register of Domains, which internet and payment providers must act on, and running games without a permit is fined 5 times the permit fee.
- MythThe 12% sports betting tax is on GGR, like in most of Europe.Reality
No. The 12% betting tax is charged on turnover (total stakes), not on GGR, and is paid monthly.
Sources6
- MythWe can enter with sports betting now and apply for a casino license later when the law changes.
Markets that work like Poland
Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.
- AustriaChecked
Online casino and poker state-run; betting licensed; state monopoly; most ad channels restricted.
- FinlandIn review
Online casino, poker and lottery state-run; state monopoly; most ad channels restricted; foreign licences mostly blocked.
- NorwayChecked
Online casino and lottery state-run; state monopoly; most ad channels restricted.
- MontenegroCheckedPortugalIn review
Betting licensed; lottery state-run; most ad channels restricted; foreign licences mostly blocked.
Methodology & sources
The research behind our Poland coverage
Counted across every Poland page, not this page alone.
compiled 26 Oct 2026
14
official websites
regulators, legislatures, courts
80
pages cited
specific documents, not homepages
246
sourced data points
each traced to the instrument
Across every Poland page on this site: players, operators and the licence guide. The research report behind them cites official sources: the law, the regulator, the gazette, the courts and each platform’s own published advertising policy. Page sections not yet rewritten from the report may cite other sources.
The same research as a 68-page Poland report: every one of the 201 checklist questions, each answer cited to the instrument behind it.
Request the Poland reportOur Deep AI Scan took Poland through all 201 questions of our regulatory checklist, from 62 official documents, read on 26 Oct 2026. Our research team then traced every figure on this page to the document and sentence that states it. The full research report is due to go to our compliance team. Where a fact rests on a press report or a law-firm summary rather than an official document, the page says so.
Documents cited on this page
- 1Act of 23 January 2026 (Dz. U. 2026 poz. 176)
- 2Act of 19 June 2026 (Dz. U. 2026 poz. 1040)
- 3Source
- 4Sejm: process of print 2356 (games for virtual goods)
- 5Source
- 6Gambling Act of 19 November 2009, consolidated text Dz. U. 2025 poz. 595
- 7Ministry of Finance: information on the betting permit
- 8ICLG - Poland Gambling Laws 2024
- 9CMS Law - Expert Guide to Gambling
- 10iGamingBusiness - Polish authorities issue warning
- 11Google Ads - Gambling and games policy
- 12ICLG - Poland - Gambling Laws and Regulations 2026
- 13Google Ads “Good Policy Health” Update (March 2026)
- 14Apple App Store Review Guidelines (5.3)
- 15Google Play - Real-Money Gambling, Games, and Contests policies
- 16ICLG - Poland - Online Gambling Overview
- 17Apple Search Ads - Prohibited Content Policies
- 18Google Ads - App promotion policies
- 19Ministry of Finance - Gambling Market Regulation
- 20Meta - Advertising Policies on Gambling and Gaming
- 21SBC News - Meta Ad Rules Update
- 22ICLG - Poland - Gambling Advertising Restrictions
- 23CMS Law - Gambling laws in Poland
- 24CMS Law - Sponsorship Regulations
- 25Chambers and Partners - Gaming Law Poland
- 26SiGMA News - Poland Sponsorship Landscape
- 27ICLG - Poland - Public Advertising Rules
- 28Polish Express - Gambling Advertising Law
- 29Ministry of Finance - Regulator Website
- 30Ministry of Finance: Register of Domains (unlawful gambling domains)
- 31Ministry of Finance: report on the Gambling Act's implementation in 2025
- 32EGR Global - Poland's crippling turnover tax
- 33iGaming Business - Poland iGaming monopoly liberalisation
- 34Polish Express - Gambling advertising in Poland
- 35Source
- 36Act of 15 December 2016 amending the Gambling Act (Dz. U. 2017 poz. 88)
- 37Ministry of Finance: warning on the consequences of illegal gambling
- 38Government Legislation Centre: bills with 'hazard' in the title
The 10 documents this page relies on most
- Ustawa z dnia 19 listopada 2009 r. o grach hazardowych, tekst jednolity (Obwieszczenie Marszalka Sejmu z 10 kwietnia 2025 r., Dz. U. 2025 poz. 595; legal status 3 April 2025)Regulator
- Rozporzadzenie Ministra Rozwoju i Finansow z dnia 18 maja 2017 r. w sprawie sposobu oraz zakresu archiwizacji danych zwiazanych z urzadzanymi grami hazardowymi przez siec Internet (Dz. U. 2017 poz. 1018)Regulator
- Rozporzadzenie Ministra Finansow z dnia 29 marca 2022 r. w sprawie sprawozdawczosci podmiotow urzadzajacych i prowadzacych dzialalnosc w zakresie gier hazardowych (Dz. U. 2022 poz. 718)Regulator
- Ustawa z dnia 1 marca 2018 r. o przeciwdzialaniu praniu pieniedzy oraz finansowaniu terroryzmu, tekst jednolity (Dz. U. 2025 poz. 644)Regulator
- Ministerstwo Finansow: Informacja o realizacji ustawy o grach hazardowych w roku 2025Regulator
- Ministerstwo Finansow: Legalny hazard - 'Legalne podmioty w Internecie' (page version 105.0 of 19.10.2026 10:29)Regulator
- Ustawa z dnia 10 wrzesnia 1999 r. - Kodeks karny skarbowy, tekst jednolity (Dz. U. 2025 poz. 633)Regulator
- Ministerstwo Finansow: Podstawowe informacje na temat zezwolenia na urzadzanie zakladow wzajemnych (informator, aktualizacja: styczen 2026)Regulator
- Ustawa o podatku dochodowym od osob fizycznych, tekst jednolity Dz.U. 2026 poz. 592 (17 kwietnia 2026)Regulator
- Wykaz jednostek badajacych upowaznionych do badan technicznych automatow do gier, urzadzen losujacych i urzadzen do gier (docx on the Ministry's page 'Rejestracja automatow i jednostki badajace')Regulator
Also cited on this page
62 documents in all. Request the full research report for every source, answer by answer.
Looking for the player guide?
For consumer-facing information about gambling in Poland (tax on winnings, where to play legally, self-exclusion options), see the Poland player guide.
Disclaimer. This page reflects the law as we understood it on 29 Oct 2026. Rules change: always check the current position with Ministry of Finance - Department of Gaming Market Regulation and Gaming Tax. We are not a legal adviser.