The rule is simple in theory and misleading in the detail. Gambling winnings are exempt up to PLN 2,280 under art. 21(1)(6a) of the Personal Income Tax Act. Above that threshold a flat 10 % income tax applies. The practical difference between a licensed and a foreign casino is not the rate but who pays the tax over.
Tax on winnings calculator
In Poland a casino win is exempt from tax up to PLN 2,280 per single payout (art. 21 sec. 1 pt 6a of the PIT Act). Above that threshold a flat 10% tax applies.
The calculator shows the usual way of counting and is not tax advice. The PLN 2,280 threshold applies to a single win, not to the yearly total. When in doubt, consult a tax adviser. 18+
Below we take the elements one by one. This is information — it is not tax or legal advice; if anything is unclear, consult a tax adviser or the tax office. That goes double if you moved to Poland part-way through a tax year, or hold income in more than one country: your residence status decides which rules apply to you at all.
The PLN 2,280 exemption
The PLN 2,280 limit applies to the value of a single win, not to the total of your wins over a year. If a win falls within the limit, no tax liability arises. If it exceeds the limit, the whole win is taxed, not just the excess above the threshold. That is the most common misunderstanding on this subject.
| Win | 10 % tax | Net |
|---|---|---|
| PLN 1,000 | PLN 0 (exempt) | PLN 1,000 |
| PLN 2,280 | PLN 0 (exempt) | PLN 2,280 |
| PLN 3,000 | PLN 300 | PLN 2,700 |
| PLN 10,000 | PLN 1,000 | PLN 9,000 |
Total Casino: the operator withholds the tax
At Total Casino the duty falls on the operator, which acts as the paying agent. That means:
- the win reaches the player already net of tax;
- the player does not report that win in an annual PIT return;
- there is no need to keep your own records or file extra forms.
It is a genuine simplification and one of the stronger arguments for the licensed casino — alongside the legal status itself, which we cover on is online gambling legal in Poland.
A foreign casino: the player settles it
An operator licensed in Curaçao, Anjouan or Malta is not a Polish paying agent. Nobody deducts tax on payout and nobody files anything on the player’s behalf. The duty to declare therefore rests with the individual, in the annual return — in practice foreign income is reported on a PIT-36 form, and winnings from outside Poland do not automatically benefit from the same exemption as winnings from casinos operating in the EU or EEA under the conditions set out in the Act.
This is the area where mistakes are easiest and where asking a tax adviser pays for itself. We do not resolve individual cases here — the point to take away is that with a foreign casino the burden of settlement moves to you, which changes the economics of that “generous” bonus offer. The practical steps are in the guide tax on casino winnings step by step.
Side by side
| Total Casino | Foreign casino | |
|---|---|---|
| Rate | 10 % above PLN 2,280 | 10 % above PLN 2,280 (general rule) |
| Who pays it over | The operator, as paying agent | The player, personally |
| Annual return | Not applicable to the player | The player declares the win (usually PIT-36) |
| Documentation | Held by the operator | Held by the player — transaction history, statements |
| Risk of error | Minimal | Real — worth consulting a tax adviser |
What to keep
If you play at a foreign casino, the sensible minimum is to keep your casino account transaction history, confirmations of withdrawals to your bank account, and bank statements covering the relevant period. Those documents are useful not only at filing time but also when a bank asks you to explain the source of funds — a question foreign residents are asked more often than most.
It is also worth remembering that once an operator’s domain is added to the MF domain register, payments start being halted — which can complicate both getting the money out and documenting the win afterwards.
Gambling is 18+ and can be addictive. The free helpline in Poland is 801 889 880; see responsible gambling.
Frequently Asked Questions
From what amount is tax due on a win?
The exemption covers winnings up to PLN 2,280. Above that threshold a flat 10 % income tax applies, calculated on the whole win rather than only on the excess.
Is the tax based on my total winnings for the year?
No. The limit applies to a single win. Several wins below the threshold do not add up into one taxable amount.
Who pays the tax at Total Casino?
The operator, as paying agent. The player receives the amount net of tax and does not report the win in the annual return.
How do I declare a win from a foreign casino?
The duty to settle it rests with the player; foreign income is normally declared on a PIT-36 return. The rules can be nuanced, so it is worth putting your specific case to a tax adviser.
Is a bonus win taxed too?
The same rules apply: exempt up to PLN 2,280 and 10 % above the threshold. How it is settled depends on whether the operator is a Polish paying agent.
Is this text tax advice?
No. It is an editorial summary for information. For an individual matter, approach a tax adviser or the relevant tax office.