POLISH REGULATION
The changing face of Polish regulation POLAND’S GAMBLING MARKET HAS POTENTIAL FOR GROWTH BUT REFORMS ARE REQUIRED TO ADDRESS THE PROBLEM OF ILLEGAL GAMBLING ARGUES JUSTYNA GRUSZA-GŁĘBICKA
Current regulations related to gambling in Poland Poland has unique gambling regulations that differ significantly from those adopted in most European countries. The primary piece of legislation governing the gambling sector is the Gambling Act of November 19, 2009 (the Gambling Act). What distinguishes Poland’s gambling regulations from those of other European countries? Firstly, the state holds a monopoly on a significant portion of gambling activities. Entrepreneurs may only apply for a license to operate a land-based casino and a permit to organize mutual betting both online and land-based. Promotional lotteries may also be organized upon obtaining special permission. To obtain a permit for organizing mutual betting in Poland, a company must be registered as a joint-stock company or a limited liability company based in Poland. This activity may also be conducted by companies based in another EU or EFTA member state, provided they operate under similar corporate structures and appoint a representative or branch office. The
minimum share capital must be at least €468,000. The cost of an online license is approximately €173,000. The company must have a transparent ownership structure and no ties to illegal gambling. Applicants must document the legal origin of their funds and provide a business and operational plan. A responsible gaming mechanism is mandatory. Management board members and shareholders must have no criminal records related to tax, economic crimes, or illegal gambling. Key personnel must have appropriate qualifications and experience. Licenses are granted for six years and the application process takes about six months. In the case of lotteries, the procedure is much shorter and depends on the decision of the Head of the Tax Administration Chamber. All other gambling activities, including online casinos, may only be operated by a dedicated state-owned company. Secondly, Poland applies a turnover tax of 12 percent (calculated from revenue) on mutual betting, instead of GGR (Gross Gaming Revenue – revenue minus paid out winnings), which makes it a country with one of the highest gambling tax rates. The tax is automatically deducted by the bookmaker
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IMGL MAGAZINE | JUNE 2025
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