Land-Based Casino Concessions in Poland: How the Tender Process Works

Poland allows private companies to operate land-based casinos, but access is tightly rationed. Concessions are limited by law, awarded through a competitive procedure and carry a heavy tax burden. For groups with casino expertise, however, the Polish market offers stable, long-term positions in major cities. Here is how the process works.

Limits on the number of casinos

The Gambling Act caps the number of casinos by reference to population: one casino per 650,000 inhabitants in a given voivodeship, with additional rules for cities above certain thresholds. This means the number of available concessions is fixed and new ones only become available when an existing concession expires or is revoked. Competition for expiring concessions is intense.

The concession procedure

Concessions are granted by the Minister of Finance for six years. Where more than one applicant seeks a concession for the same location, the Minister runs a tender and evaluates applications against published criteria, which include the applicant’s experience, financial standing, the proposed location and premises, planned investment and employment. The tender is formal and document-heavy, and applications that fail procedural requirements are rejected regardless of merit.

Corporate and financial requirements

The applicant must be a joint-stock or limited-liability company with registered office in Poland or an EU/EEA equivalent acting through a Polish branch, with minimum share capital of four million zloty. Shareholders and management must have an impeccable reputation, and the source of funds must be documented. A financial security, typically a bank guarantee, secures player claims and tax obligations.

Operating obligations

Casinos must operate approved games under approved rules, use certified equipment, register and identify all guests, install audio-visual monitoring, and comply with AML obligations as obliged institutions under Polish AML law. Staff in key positions must hold certificates from the Minister of Finance. Casino games and slot machines are taxed at 50% of gross gaming revenue.

Timeline and strategy

Because concessions are tied to specific locations and expiry dates, planning starts with mapping when concessions in target cities come up for renewal. Applicants typically need a year or more of preparation, including securing premises that meet regulatory requirements. Established operators often defend their concessions successfully, but newcomers have won tenders with strong financial and investment proposals.

Our licensing practice advises on casino concession tenders, premises compliance and the operating obligations that follow.