Poland to Increase Gambling Winnings Tax to 15%

The Polish Parliament has approved a new law raising the tax on gambling winnings from 10% to 15%, effective January 1, 2026. The change applies to land-based and online casinos, slot machines, card games, lotteries, and other forms of online gambling. The taxable threshold is set at €539. The Ministry of Finance expects the reform to generate approximately €118 million in additional annual revenue.

Current Rules Until the End of 2025

Until the new regulations take effect, a flat 10% income tax on winnings and prizes remains in place for contests, lotteries, games, and promotional campaigns throughout 2025. The tax is withheld by the organizer at the time of payment, so winners receive their prizes net of tax. For lotteries and promotional contests, the organizer is fully responsible for paying the tax to the authorities, releasing the winner from declaring it in their annual PIT return.

Main Provisions of the New Law

Starting January 1, 2026, the tax rate on winnings will rise from 10% to 15%. This is the first adjustment since 2001, despite the rapid growth of gambling revenues and overall market expansion. The updated tax will apply to:

winnings from contests and lotteries;
wagers and games organized in Poland or by operators registered in the EU or EEA;
sales promotions and loyalty program rewards;
both online and offline gambling winnings.

Responsibilities of Organizers and Winners

Party	Responsibilities
Organizer	applies the tax rate (10%, rising to 15% from 2026); withholds the tax from the total prize amount or requests payment before delivery of the prize; transfers the tax to the tax authority by the 20th of the following month; keeps records of prizes awarded and taxes paid.
Winner	receives the prize net of tax; is not required to include the prize in their PIT declaration if the tax was withheld by the organizer; for non-cash prizes, pays the due tax before receiving the reward.

Which Winnings Are Taxable

The tax applies to most types of rewards and gambling activities, including:

media, sports, educational, and commercial contests;
lotteries and retail prize draws;
numerical games and sports betting;
sales promotions and loyalty programs.

Tax Exemption Up to 2,000 PLN

According to Article 21 of the PIT Act, winnings under 2,000 PLN from contests, TV shows, and promotional campaigns are exempt from taxation. This includes prizes from media, educational, and sports events, as well as promotional campaigns organized by retail chains. However, business entities cannot use this exemption if the reward was received as part of their commercial activity — in that case, it is treated as company income.

Tax Calculation Examples

Prize Amount	Tax 2025 (10%)	Tax 2026 (15%)	Net Amount to Winner
1,500 PLN	— (exempt)	— (exempt)	1,500 PLN
5,000 PLN	500 PLN	750 PLN	4,250 PLN
100,000 PLN	10,000 PLN	15,000 PLN	85,000 PLN

Market Impact

The increase to 15% will reduce net payouts for winners and raise compliance duties for gambling organizers. This policy reform concluded a government initiative to update the taxation system in line with the growing scale of Poland’s gambling industry and the rising value of prizes.

While the higher rate may slightly affect the appeal of large rewards, it is also expected to strengthen public revenues. Some organizers are planning to offset part of the new tax burden to maintain player engagement in promotions and lotteries.