The betting tax is generally 12% of stakes
The Gambling Act generally sets the operator’s betting tax at 12%, with stakes as the tax base. This is not the same as a universal 12% personal tax on every withdrawal. Check the operator’s rules and bet confirmation to understand how a stake and possible return are presented.
A special 2.5% rate applies to animal-sports betting under permits issued exclusively for that activity. It should not be applied to every bet on a horse race.
The single-winning exemption
The Personal Income Tax Act exempts qualifying single winnings from betting up to 2,280.00 zł, under the conditions in article 21(1)(6a). The provision concerns the value of a single winning, rather than simply the amount transferred to a bank account.
When the relevant exemption does not apply, article 30(1)(2) sets a 10% tax on the qualifying winning. This is not a tax only on the amount above the threshold.
A limited example
If a qualifying single winning of 3,000.00 zł is subject to the 10% rule, the tax is 300.00 zł, leaving 2,700.00 zł after that tax alone. This example does not calculate stake deductions, fees or a specific bet’s settlement.
Do not split a bank withdrawal and assume this changes the underlying taxable winning.
Withholding and individual circumstances
The PIT Act provides payer-withholding obligations. Ask the operator for its settlement and tax records, and retain evidence of the winning and any tax withheld.
Tax residence, overseas income and unusual settlement arrangements can change your own obligations. The official tax administration or a qualified adviser can address your individual position. A tax provision referring to EU or EEA winnings does not authorise participation in an unlicensed betting service in Poland.
For the wider distinction between legal permission and payment handling, read Polish betting law and the payments guide.