The tax on gambling winnings looks simple until you have to apply it to an actual amount. Below it is broken down into steps, with worked examples and a list of the documents worth keeping. This is a guide, not tax advice — for your own situation, consult a tax adviser or your tax office. That is doubly true if you moved to Poland recently: whether you are a Polish tax resident at all decides where the win has to be declared.
Step 1. Check whether you cross the threshold
Gambling winnings are exempt from income tax up to PLN 2,280 under art. 21(1)(6a) of the Personal Income Tax Act. Above that threshold a flat 10 % tax applies.
Two points are misunderstood more often than any others:
- The limit applies to a single win, not to the total won over a year. Three wins of PLN 2,000 do not add up into one taxable amount.
- Once the threshold is crossed, the whole win is taxed, not just the excess over PLN 2,280.
Step 2. Do the arithmetic
| Win | Tax | Paid out |
|---|---|---|
| PLN 2,000 | PLN 0 — exempt | PLN 2,000 |
| PLN 2,280 | PLN 0 — exempt | PLN 2,280 |
| PLN 2,500 | PLN 250 | PLN 2,250 |
| PLN 5,000 | PLN 500 | PLN 4,500 |
| PLN 25,000 | PLN 2,500 | PLN 22,500 |
Look at the third row: a win of PLN 2,500 leaves PLN 2,250 after tax — less than an exempt win of PLN 2,280. That is the effect of a threshold at which the entire amount becomes taxable. There is a calculator on tax on winnings.
Step 3. Work out who the paying agent is
This is the decisive fork in the whole process.
Total Casino — you do nothing
The operator acts as the paying agent: it withholds the tax and pays it over to the tax office. You receive an amount that has already been reduced, and you do not report the win in your annual PIT return. There are no extra forms to file and no records of your own to keep.
A foreign casino — you settle it yourself
An operator licensed in Curaçao, Anjouan or Malta is not a Polish paying agent. Nobody withholds the tax and nobody files a return on your behalf. The duty to report the income falls on you — foreign income is normally reported on a PIT-36 return. The rules can be nuanced depending on where the operator is established and whether that is an EU or EEA state, so for larger amounts it is worth asking an adviser. If you also have income or tax obligations in another country, a double taxation treaty may come into play; that is another reason to take professional advice rather than guess.
Step 4. Gather the documentation
If you play at a foreign casino, keep:
- the transaction history from your casino account — deposits, withdrawals, dates and amounts;
- withdrawal confirmations to your bank account;
- bank statements for the relevant period;
- screenshots of the balance, especially where the operator’s domain may be blocked;
- the exchange rate for the day the payment was received, if the settlement was in EUR or USD.
The documents are useful beyond the tax office. A bank may also ask about the source of funds on a larger incoming transfer from abroad — a question foreign residents tend to be asked more often, not less.
Step 5. Factor in the risk of a block
An operator’s domain being added to the MF domain register leads payment providers to halt transactions. That can delay or block a withdrawal — and, incidentally, make documenting the win harder if the customer panel becomes unreachable. It is an argument for collecting the paperwork as you go rather than at filing time.
Three sentences to remember
- A win up to PLN 2,280 is tax-free; above that, 10 % on the whole amount.
- At Total Casino the operator withholds the tax; at a foreign casino the player settles it, usually on a PIT-36 return.
- Collect the documentation as you go, above all with foreign operators.
The legal context is set out on is online gambling legal in Poland, and the comparison of the two models on Total Casino vs offshore casinos. Gambling is 18+ and can be addictive; the free helpline in Poland is 801 889 880, with more on responsible gambling.
Frequently Asked Questions
From what amount is tax due on a win?
Above PLN 2,280. Up to that amount an exemption applies; once it is exceeded, the whole win is taxed at 10 %.
Do wins add up over the year?
No. The limit relates to a single win, not to the total won in a tax year.
Do I have to report a Total Casino win in my PIT?
No. The operator withholds and pays over the tax as paying agent, so the player does not report that win in the annual return.
Which return covers a win from a foreign casino?
Foreign income is normally reported on a PIT-36 return. The details depend on the circumstances, so it is worth discussing a specific case with a tax adviser.
How do I convert a win in euros?
Into złoty at the applicable rate for the day the income arose. Keep the withdrawal confirmation and the rate for that day.
Is a win from a bonus taxed too?
The same rules apply to a win obtained with bonus funds: exempt up to PLN 2,280, 10 % above. Who pays the tax over depends on whether the operator is a Polish paying agent.