Gambling Tax Calculator (Poland)
Gambling winnings in Poland are subject to income tax under the Personal Income Tax Act. Rates and thresholds depend on the game type: lotteries and scratch cards — 10% above PLN 2,280; casino and poker — 25% on the full amount; sports betting — 12% above PLN 2,280. The calculator computes the tax and net winnings.
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How the gambling tax calculator works
Lottery/scratch cards: tax = max(0, winnings − 2,280) × 10%. Casino/poker: tax = winnings × 25% (no threshold). Sports betting: tax = max(0, winnings − 2,280) × 12%. Tax is collected at source by the organiser — the player usually receives the net amount.
Example: PLN 5,000 lottery win
Winnings: PLN 5,000. Tax-free threshold: PLN 2,280. Taxable base: 5,000 − 2,280 = PLN 2,720. Tax: 2,720 × 10% = PLN 272. Net winnings: 5,000 − 272 = PLN 4,728.
Frequently asked questions
Are gambling winnings taxed in 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.
Up to what amount is a win tax-free?
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.
What is the tax rate on lottery winnings?
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.
How much tax on a casino win?
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.
How are sports betting winnings taxed?
Sports betting (bukmacher) winnings are taxed at 12% on the amount exceeding PLN 2,280. Tax is withheld at source by the bookmaker.
Do I need to declare gambling winnings in my tax return?
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.
Are foreign lottery or casino winnings taxed in Poland?
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.
Is online poker legal and taxed in Poland?
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.
Do I declare a scratch-card win in my PIT return?
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.
Does this calculator replace professional tax advice?
No. The calculator provides an estimate for educational purposes. For large or foreign winnings, always consult a qualified tax adviser.
This calculator is for informational purposes only and does not constitute tax or legal advice. Gambling tax rules are complex and subject to change. For large or foreign winnings, consult a tax adviser. Legal operators are required to withhold tax at source.
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