Gambling Tax Calculator (Poland)

Yes. Winnings from gambling (lotteries, casinos, sports betting, scratch cards) are subject to tax under Poland's Personal Income Tax Act and the Gambling Act of 2009. The rate and threshold depend on the game type.

Lottery, scratch card, and sports betting winnings are tax-free up to PLN 2,280. Tax is charged only on the excess above PLN 2,280. Casino and poker winnings have no tax-free threshold.

Lottery and number-game winnings (e.g. Lotto) are taxed at 10% on the amount exceeding PLN 2,280. Tax is withheld at source by the lottery operator.

Casino winnings (table games, slot machines) are taxed at 25% of the full amount, with no threshold. The casino withholds the tax at the point of payout.

Sports betting (bukmacher) winnings are taxed at 12% on the amount exceeding PLN 2,280. Tax is withheld at source by the bookmaker.

In most cases, no — tax is withheld at source by the legal operator. You do not include such winnings in your annual PIT return. Exceptions may apply to illegal gambling or foreign platforms.

Polish tax residents must report worldwide income in Poland. Foreign winnings should be declared in the PIT return; tax paid abroad may be credited against the Polish tax under applicable double-tax treaties.

Only poker organised in licensed casinos (with a Ministry of Finance licence) is legal in Poland. Online poker on unlicensed platforms is illegal. Winnings from illegal platforms are technically taxable income even if hard to enforce in practice.

No, if tax was withheld at source by the lottery operator. Scratch-card winnings subject to the 10% withholding tax (on the amount above PLN 2,280) are not declared in the annual PIT return.

No. The calculator provides an estimate for educational purposes. For large or foreign winnings, always consult a qualified tax adviser.