POLAND Law and Practice Contributed by: Marek Plota and Anna Klaja-Gogolewska, RM Legal
(a) for gaming machines – PLN100,000 (approxi- mately EUR23,000) per machine; (b) for other types of gambling – five times the licence or concession fee; and (c) for gambling organised without mandatory notification – up to PLN10,000 (approximately EUR2,300). • Operating contrary to the terms of authorisation: (a) up to PLN200,000 (approximately EUR46,500) for activities under a licence or concession; and (b) up to PLN10,000 (approximately EUR2,300) for activities conducted under a notification. • Possession of premises with unregistered gam- ing machines – PLN100,000 (approximately EUR23,000) per machine (applicable to both dependent and independent possessors). • Payment service providers violating statutory restrictions – up to PLN250,000 (approximately EUR58,000). • Telecommunications operators failing to com- ply with domain-blocking obligations – up to PLN250,000 (approximately EUR58,000). • Unlicensed organisation of games within the state monopoly – up to PLN500,000 (approximately EUR116,000). • Participants in illegal gambling – a fine equal to 100% of the winnings obtained, without deduction of stakes. • Management or board members of entities operat- ing without authorisation may also face personal financial penalties up to PLN100,000 (approximate- ly EUR23,000). Enforcement Procedure Pursuant to the enforcement provisions of the Gam- bling Act, financial penalties constitute public-law liabilities and are collected in accordance with tax enforcement procedures. Once a penalty decision becomes final, it is immediately enforceable as an administrative act, and the amount due may be recov- ered through compulsory measures, including the sei- zure of bank accounts, funds or property.
The enforcement process follows the same procedural framework as the recovery of tax arrears, ensuring that penalties are executed effectively and that opera- tors remain compliant with regulatory decisions.
12. Tax 12.1 Tax Rate by Sector
The applicable tax rates vary depending on the type of gambling activity, and the tax base is determined specifically for each category of game. Lotteries are taxed at a rate of 15% of the total value of ticket sales or other evidence of participation in the game, while raffles and non-cash bingo are taxed at 10%. Number games, such as Lotto, are subject to a 20% tax on the total amount of stakes paid. Cash bingo, telebingo, poker tournaments, and audiotele lotter- ies are taxed at 25% of the total value of stakes or equivalent amounts. Casino games, including roulette, card games, dice games, and gaming machines, are taxed at 50% of gross gaming revenue, calculated as the difference between the amounts staked and the winnings paid out. For sports betting, two rates apply: 2.5% of stakes for betting on animal sports, and 12% of stakes for all other forms of betting. Taxpayers are licensed or authorised gambling opera- tors, who must calculate and remit the gambling tax. As a rule, tax is declared monthly and paid by the tenth day of the following month, while for number games it is assessed daily, no later than the tenth day after the draw.
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