Poland Prepares to Elevate the Fee on Gaming Winnings to 15%

Key Details of the Amendment

The higher fee will be applicable to all entertainment formats, including lotteries, sports betting, digital slots, and marketing promotions. This new rate will be implemented for both domestic and international payouts. According to the initiative's proponents, this measure is expected to augment revenue for the country's budget and encourage more responsible planning of gaming expenditures by residents.

Officials stress that this step is essential to streamline niche legislation, which has stayed the same for more than 20 years. The existing 10% fee, established in 2001, no longer aligns with the current industry conditions.

Key points from the proposition’s backers in the Polish Sejm, highlighting the main advantages:

1. The tax increase provides a reliable and steady revenue stream for the national treasury.
2. The new charge ideally aligns with the current market size and trends.
3. This measure forms part of a behavioural taxation approach intended to constrain excessive gambling.

Disputes Over the Reform

Poland’s fiscal system for the gaming sector is regarded as one of the strictest in Europe.

The tax obligations for operators vary based on their activity type:

• 12% of handle from sports betting;
• 50% of NGR from slot and table games.

The existing 10% commission on winnings is automatically deducted from clients. Currently, only payouts below €520 are exempt, although this threshold may be subject to future adjustments.

Industry experts warn that raising the tax rate could substantially diminish the competitiveness of certified operators and result in an audience migration to offshore portals. Similar phenomena have been recorded in other European markets.

A definitive decision regarding the legislative amendment is anticipated by the end of 2025. Industry stakeholders are keenly awaiting the final ruling.