Poland gambling regulation, licensing and taxation

Regulated. Local licensing (Article 6(1) of the Gambling Act).

• Article 4(1)(1)(a) of the Gambling Act, defines “casino” as: “A separate place where cylindrical games, card games, dice games or games on gaming machines are organised under the approved regulations, where the minimum total number of cylindrical games and card games organised is four, and the number of gaming machines installed ranges from five to 70 machines.”
• According to Article 6(1) of the Gambling Act, organising cylindrical games, card games, dice games and slot machine games may be conducted in a casino after obtaining a casino operating licence.

Pursuant to Article 6(1) of the Gambling Act, games permitted in the casinos include:

• Cylindrical games.
• Card games.
• Dice games.
• Slot machine games.

Card games include black jack, poker and baccarat, played for cash or in-kind prizes (Article 2(5a) of the Gambling Act).

General Licensing Information

• Article 33 of the Gambling Act details the procedure when several applications are submitted for a licence that is subject to quantitative restrictions, such as a casino licence. If more than one entity that meets the conditions set forth in the Gambling Act applies for such a licence, the Ministry of Finance will announce and organise a tender. The Regulation of the Minister of finance of August 27, 2010 on the detailed terms and conditions of the tender for entities applying for a licence to operate a casino, or a permit to operate a cash bingo hall (amended by Regulation No. 1892 from December 23, 2025) details the procedure for the organisation of the tender.
• Information on the tenders organised for casino licence applicants can be accessed here and here on the website of the Ministry of Finance.
• The list of available locations for organising a casino can be accessed here and here on the website of the Ministry of Finance.
• Pursuant to Article 6(5) of the Gambling Act, only a joint-stock company or a limited liability company registered in the Republic of Poland is permitted to organise games in casinos in Poland. However, an exception in Article 7a(1) of the Gambling Act does allow an operator to be established in another EU member state, or in a member state of the European Free Trade Association (EFTA), but only if they have set up a representative or operate in the form of a branch. Article 6(6) of the Gambling Act details who can be a shareholder of a casino operator.
• Pursuant to Article 11(3) of the Gambling Act, a company can organise casinos if there are no proceedings pending before the judicial authorities of a member state of the EU or EFTA for offences related to money laundering and terrorist financing.
• Pursuant to Article 11(4) of the Gambling Act, a company can organise casinos if within six years prior to the date of submission of the application for a licence it has not had its licence revoked for gross violation of the conditions set forth in the licence or legislation).
• Article 11(5) of the Gambling Act states a company can organise casinos if the shareholders (partners) referred to in Article 11(1) were not shareholders (partners) holding shares (stocks), the value of which exceeded 10 percent of the company's share capital, in a company whose licence was revoked within six years before the date of submission of the application for a licence for gross violation of the conditions set forth in the licence or legislation.
• Pursuant to Article 11(6) of the Gambling Act, a company can organise casinos if the members of the board of directors, supervisory board or audit committee or proxies referred to in Article 11(1) were not members of the board of directors, supervisory board or audit committee or proxies in a company whose licence was revoked within six years prior to the date of application for a licence for gross violation of the conditions set forth in the licence or legislation.
• Pursuant to Article 12(1) of the Gambling Act, natural persons who hold at least 10 percent of the share capital in a company engaged in casino activity must possess an impeccable reputation and must not at any point be convicted for intentional crimes or fiscal offences in any EU member state. This requirement extends to members of the management board, supervisory board, audit committee, proxies and tangible beneficiaries of the company.
• The number of licences is limited. Casinos can only be located in areas that meet certain population thresholds, as set out in Article 15(1) of the Gambling Act:
• Towns/cities that have 250,000 inhabitants or fewer can only accommodate one casino.
• Towns/cities with a population of more than 250,000 people are permitted an additional casino for each further 250,000 inhabitants.
• For each province, the total number of casinos shall not exceed the number of one casino per each complete group of 650,000 inhabitants of the province.
• Article 15(4) of the Gambling Act states casinos can also be located on Polish seagoing passenger ships and passenger ferries, provided that the game is carried out during the cruise and it starts at least 30 minutes after departure from the harbour and finishes no later than 30 minutes before arriving at the destination harbour.
• A casino operating licence is valid for a period of six years (Article 49(1), Gambling Act).
• One licence is granted for operating one casino (Article 41(1), Gambling Act).
• The minimum share capital of a joint-stock company or a limited liability company seeking the casino operating licence is PLN4m (approximately €949,556), pursuant to Article 10.1(1) of the Gambling Act.
• The casino operating licence holder is mandated to maintain a financial security of PLN1.2m (€284,866), pursuant to Article 63(1)(1) of the Gambling Act.
• Detailed requirements for the licence application are regulated in Article 35 of the Gambling Act.
• Additional information concerning casino licences is available here on the website of the Ministry of Finance.

Licensing Costs

• Article 69(1)(1) of the Gambling Act lists the one-off fee for a casino operating licence as 32,000 percent of the base amount*.
• Article 69(3a) of the Gambling Act lists the fee for the registration of a gaming machine as 50 percent of the base amount*.
• Article 70 of the Gambling Act states the base amount for a given calendar year shall be “equal to the average monthly remuneration in the enterprise sector, excluding profit-sharing earnings, in the second quarter of the preceding year, announced by the President of the Central Statistical Office in the Official Journal of the Central Statistical Office”. 

* As stated in the basic information for betting licences and basic information for casino licences available on the website of the Ministry of Finance, the base amount for 2026 is PLN8,918,94 (€2,118).

Detailed information regarding casino operating licences is available in Article 15, as well as Chapters 2 and 5, of the Gambling Act. For further information about casino operating licences, please consult the Regulation of the minister of finance of August 27, 2010 on the detailed terms and conditions of the tender for entities applying for a licence to operate a casino, or a permit to operate a cash bingo hall (amended by Regulation No. 1892 from December 23, 2025) and the website of the Tax Administration.

Pursuant to Articles 73(1)(7), 73(1)(9) and 74(5) of the Gambling Act, the monthly tax payable by a casino operator for organising cylindrical, dice and card games, as well as games on slot machines (with the exception of poker tournaments), is 50 percent of the difference between the sum of stakes paid and the sum of winnings paid out.

Pursuant to Articles 73(1)(8) and 74(4) of the Gambling Act, a 25 percent tax is paid on the amount of the prize, minus the tournament entry fee for organising a poker tournament.

Pursuant to Article 21(1)(6a)(b) of the Act on Personal Income Tax, winnings from cylindrical, dice and card games, as well as games on slot machines that are organised and conducted by an authorised entity pursuant to the provisions on gambling games in force in a member state of the European Union (EU) or in another country belonging to the European Economic Area (EEA), are exempt from income tax.

An unofficial translation of the Act on Personal Income Tax can be found here.