1. Legal Framework and Regulatory Bodies
The gambling industry in Poland is regulated by the 2017 Gambling Act, enforced by the Ministry of Finance's Gambling Regulatory Authority (MISL). The regulations specify:
Online Casinos: Only the state-owned company Totalizator Sportowy is allowed to operate (monopoly market).
Sports Betting: Open to private enterprises competition, but a government license is required.
Offline Casinos: Subject to strict approval, limited to licensed hotels or entertainment centers.
2. License Application and Operational Requirements
Sports Betting License: Valid for 6 years, application fee is about 120,000 Euros, detailed financial and technical compliance proofs are required.
Advertising Restrictions: Prohibited to broadcast gambling advertisements outside the hours of 6 AM to 10 PM, and must not use "guaranteed win" or similar misleading promotions.
Payment Regulation: Mandatory use of Polish bank accounts for transactions, cryptocurrency payments are prohibited.
3. Tax Policy
Sports Betting: 12% of the revenue as tax.
Online Casinos (state-owned only): 50% of the profits are remitted to the national treasury.
Player Winnings: Winnings over 2280 Zloty (about 500 Euros) are subject to a 10% income tax.
4. Combating Illegal Gambling
Poland takes a strong stance against unlicensed operations:
IP Blocking: Thousands of foreign gambling websites have been blocked.
Fines: Players betting on unlicensed platforms can be fined up to 5000 Zloty (about 1100 Euros).
Payment Interception: Banks are required to freeze the funds of illegal platforms.
5. Future Trends and Challenges
Monopoly Controversy: Private enterprises are calling for the opening of the online casino market.
Technical Compliance: Mandatory use of AI to monitor unusual betting may be enforced starting 2025.
Cross-border Cooperation: Strengthening joint enforcement with EU countries to combat money laundering.
Summary: Poland balances tax revenue and risk with a "partially open + strict control" approach, but whether the monopoly model can sustain remains a focal point of the industry.
