According to data from the Ministry of Finance, revenue from gambling tax in the first quarter of 2026 exceeded PLN 1.63 billion. This result attracts attention not only because of its size, but also because of the changing structure of the market as a whole.
The Internet Is Becoming Increasingly Important to the Gambling Market
Just over a decade ago, physical outlets were the primary point of contact with gambling offers. The development of the Internet completely changed this model.
Today, a significant share of betting activity takes place online. From the state’s perspective, this also means a change in how the market is monitored and taxes are collected.
In Poland, online betting activity may be conducted by entities holding the appropriate licence. The Ministry of Finance publishes information about the legal market and the rules governing individual types of gambling.
Gambling Tax as a Source of Budget Revenue
Gambling tax covers several different categories of gambling activity. The rate depends on the type of game. For betting other than bets on animal sporting competitions, it is currently 12%.
However, this does not mean that the entire market operates according to identical rules. Regulations distinguish between different types of games, and different tax rates apply to some of them. The Ministry of Finance publishes up-to-date information on gambling tax rates and settlement rules.
High tax revenue is therefore one indicator of the scale of the legally operating market. However, it should not be interpreted as a measure of the social benefits of gambling or as an encouragement to participate in games.
The Legal Market and the Grey Economy
An important element of state policy is limiting the activities of illegal operators. This applies particularly to the Internet, where users may encounter foreign websites offering games or betting without the permits required in Poland.
Simply holding a foreign licence does not mean that an entity may legally offer gambling to people located in Poland. The Ministry of Finance warns against using illegal websites and maintains the Register of Domains Used to Offer Gambling Games Contrary to the Act.
From the consumer’s perspective, it is therefore important to check whether the activity is legal in Poland, rather than merely whether the operator claims to hold any foreign licence.
Important Information on the Legality of Gambling in Poland
Betting may be legally offered in Poland only by entities holding the required permit from the Minister of Finance.
Gambling is intended exclusively for adults. Gambling can lead to addiction. If gambling stops being entertainment and begins to cause financial, family or professional problems, it is worth seeking professional help.
The Bukmacherzy Online portal presents information about offers and promotions prepared by bookmakers holding the appropriate permits. This allows users to review the current offers of operators acting in accordance with Polish regulations.