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Sports Betting Laws & Tax in Polska

Is sports betting legal in Polska? What tax do you pay on winnings? Who regulates the market? Here is everything you need to know about the legal framework for sports betting in Polska as of 2026.

Regulatory Framework

Legal Since 2017
Minimum Age 18+
Winnings Tax 10% flat tax on winnings above PLN 2,280

Poland reformed gambling law with the Act on Gambling (2009, significantly amended in 2017). Online sports betting is legal for Ministry of Finance (MF) licensed operators. An IP and payment blocking list (RFR) targets unlicensed operators.

Tax on Betting Winnings in Polska

Tax applies: 10% flat tax on winnings above PLN 2,280

A 10% flat tax applies to gambling winnings above PLN 2,280 per calendar year. This is withheld by licensed Polish operators. You declare winnings on your annual PIT tax return (Schedule PIT-40A is provided by the operator).

Bonus & Promotion Rules

MF-licenced operators must comply with the Consumer Credit and Advertising Act. Bonus wagering requirements must be clearly disclosed. Poland restricts advertising — gambling ads must not target minors and must include responsible gambling warnings.

Editor's Perspective

James Calloway — Updated 2026

STS is a genuinely impressive domestic operator — started as a sports tipster service in 1993 and evolved into Poland's dominant bookmaker. Its odds on Ekstraklasa (Polish top flight) matches are typically the sharpest available anywhere, given its data advantage and local content investment. For Ekstraklasa coverage, STS is our benchmark; for international competitions, Bet365 competes effectively on line quality.

Peak betting periods: Ekstraklasa final round (May), Euro/WC qualifying (Poland national team), Champions League (Lewandowski).

Frequently Asked Questions

Is online sports betting legal in Poland?

Yes, for Ministry of Finance licensed operators. The list of legal operators is at podatki.gov.pl. Unlicensed sites face IP and payment blocks under the RFR system.

How much tax do I pay on betting winnings in Poland?

10% on winnings above PLN 2,280 per year. Your operator withholds the tax automatically and provides a PIT-40A certificate.

This page is for informational purposes only and does not constitute legal or tax advice. Laws change — consult a qualified local advisor for personal guidance. Last reviewed: 2026.