Poland Betting Licence: How to Obtain a Mutual Betting Permit Step by Step

Mutual betting is the one online gambling product in Poland open to private operators, and a growing number of domestic and international brands hold permits. The process is bureaucratic but well defined. Here is how it works from incorporation to launch.

Who issues the permit

Permits to organise mutual betting are granted by the Minister of Finance, on application, for a fixed term of six years. Separate permits cover betting in physical points of sale and betting via the internet, and an operator may hold both. The permit specifies the approved domain and the types of events on which bets may be accepted.

Corporate requirements

The applicant must be a joint-stock company or limited liability company with its registered office in Poland, or an equivalent company from another EU or EEA state acting through a Polish branch and representative. Minimum share capital is two million zloty. Shareholders, board members and supervisory board members must have an impeccable reputation and cannot have been convicted of intentional crimes, and the source of capital must be documented and lawful. Shares must be registered rather than bearer shares.

Financial security

Applicants must lodge financial security, typically a bank guarantee or deposit, to secure player claims and tax liabilities. The required amount depends on the number of points of sale and on whether online betting is included. Applicants must also demonstrate financial stability and the legality of funds used to start the business.

Technical and operational requirements

Online betting operators must archive all data relating to bets on a device located in Poland or, under conditions, another EU state, and make it available to the authorities. Player registration requires identity verification, the betting site must operate under the approved domain, and the operator must implement the responsible-gambling regulations prescribed by law, including age verification and self-limitation tools.

Tax and fees

Betting is taxed at 12% of turnover (stakes) rather than gross gaming revenue, which is the single most important factor in the economics of the Polish market. Player winnings above a threshold are subject to a 10% withholding tax administered by the operator. Permit fees and annual charges are moderate compared with the tax.

Timeline

The statutory deadline for the Minister’s decision is six months from a complete application, and in practice the process often runs longer once corrections and supplementary information are taken into account. Operators should plan for six to twelve months from incorporation to launch.

After approval

Permit holders face regular reporting to the tax authorities, audits, restrictions on advertising and strict rules on the content of bets. Changes in shareholding or management require notification and, in some cases, approval.

Our licensing practice handles Polish betting permit applications from company formation through to launch.