The Polish Gambling Act: A Guide for Operators and Suppliers

The Act on Gambling Games of 19 November 2009 is the single statute that governs every form of gambling in Poland. It has been amended many times, most significantly in 2017, and it shapes what is possible for operators, suppliers, marketers and payment providers. This guide gives an orientation to its structure and the provisions that matter most in practice.

Scope and definitions

The Act covers games of chance, mutual betting, card games and games on machines. It defines each category, lists the games that fall within them and sets the general rule that gambling may be organised only on the basis of a concession, permit or notification, or by the state monopoly. The definitions are broad, and the element-of-chance test brings many mechanics within the Act that operators might not expect.

The state monopoly

The Act reserves cash lotteries, telebingo, online games of chance other than betting and promotional lotteries, and slot machines outside casinos for the state monopoly, exercised by Totalizator Sportowy. This is the provision that closes online casino to private operators and that the 2017 amendment extended to arcades.

Concessions, permits and notifications

Casinos require a concession from the Minister of Finance. Mutual betting, bingo halls and various lotteries require permits from the Minister or the director of the tax administration chamber, depending on type. Small charitable and raffle lotteries can be organised on notification. The Act sets corporate form, share capital, ownership vetting, financial security and premises requirements for each category.

Tax

A separate chapter sets gambling tax rates and bases: turnover for betting, GGR for casino games, ticket or prize value for lotteries. Tax is settled monthly, and the Act imposes record-keeping and reporting obligations to support it.

Advertising and player protection

The Act prohibits gambling advertising with an exception for licensed betting, sets content and timing restrictions, and requires responsible-gambling regulations, age verification and self-limitation tools for online betting. It also prohibits participation in foreign gambling organised without a Polish permit.

Enforcement

Enforcement is entrusted to the customs and tax administration, with powers to inspect, seize equipment, impose financial penalties on operators, premises owners and advertisers, and to maintain the register of prohibited domains. Fiscal-penal liability for individuals is provided in the Fiscal Penal Code.

Why it matters

Every commercial decision about the Polish market, from product design to marketing to payments, has to be tested against this Act. Its restrictive design is deliberate, and the authorities interpret it accordingly.

Our licensing practice advises on every aspect of the Act, from permits and concessions to classification and enforcement.