Navigation path


Generic Tax Name Tax on lotteries, gambling and betting
Tax name in the national language Podatek od gier
Tax name in English Tax on lotteries, gambling and betting
Member State PL-Poland
Tax in force since 1992/12/11
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Act of 19 November 2009 on gambling games (Journal of Laws of 2015, item 612)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Territory of Poland

 
Taxpayers

Natural persons, legal entities or non-legal entities running the activity in the scope of games under the licence or permit granted thereto, the entities organizing games within the State monopoly and poker tournament participants.

 
Tax object and basis of assessment
  • for cash lottery, raffle lottery and telebingo game – the total income from the sale of lottery tickets or other proofs of participation in the game;
  • for audiotele lotteries – the lottery-related income of the lottery operator;
  • for number games – the total stakes paid;
  • for bettings – the total stakes paid;
  • for cash bingos – the nominal value of game cards acquired by the game operator;
  • for raffle bingos – the nominal value of cards used in the game;
  • for cylindrical games, card games and dice games, with the reservation poker game organised as a poker tournament – the amount being the difference between the total cash payments made in exchange for chips at the counter and at the game table and the total amounts paid at the counter for the chips returned;
  • for poker game organised as a poker tournament – the amount of the prizes reduced by the tournament participation fee;
  • for games on gaming machines – the amount being the difference between the amount obtained from exchange of chips or paid at the counter and set as credited in the gaming machine memory or paid into the machine and the total of game participants’ prizes.
 
Deductions, Allowances, Credits, Exemptions

Promotion lotteries are exempted from the gaming tax.

 
Rate(s) Structure
  • for raffle lottery and raffle bingo – 10%;
  • for cash lottery – 15%;
  • for number games – 20%;
  • for cash bingo, telebingo, audiotele lottery and poker game organised as poker tournament  – 25%;
  • for games on gaming machines, cylindrical games, card games and dice games, with the reservation of poker games organised as poker tournamments – 50%;
  • for betting concerning sports competitions of animals under the permits granted for that purpose only – 2.5%;
  • for betting other than referred to in ss. 6 hereabove – 12%.
  • in slot machines with low prizes - monthly lump sum of 2,000 PLN for each exploited slot machine with low prizes. 
 
Tax due date
  1. Gaming tax is payable monthly, by the 10th day of the month following the month the tax settlement concerns.
  2. Taxpayers organising number games shall, without any request, compute and pay the  preliminary gaming tax into the account of the competent Customs Chamber for daily periods.
  3. Taxpayers shall make the preliminary gaming tax payments for daily periods, hereafter referred to as “daily payments”, by the 10th day following the drawing day at the latest.
  4. The daily payments made for the monthly settlement shall be considered in the tax declarations and shall form the advance payment for gaming tax.
  5. Taxpayers shall settle the surplus in daily payments as shown in the gaming tax declarations with the daily payments made for the subsequent settlement periods, unless they have tax arrears and current tax obligations, and submit an application for surplus settlement, in the entirety or in part, for future tax obligations.
  6. Entity organising a poker tournaments shall as tax payer
    • submit gaming tax declarations to the competent Head of the Customs Office,
    • compute, collect and pay the gaming tax into the account of the competent Customs Chamber – for the gaming tax being poker games organised as poker tournaments – monthly, by the 20th day of the month following the month, the tax settlement concerns.

 
Tax collector

The Head of Customs Chamber

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214 f

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,301.00 PLN 0.08
2011 1,504.00 PLN 0.10
2010 1,599.00 PLN 0.11
2009 1,576.00 PLN 0.12
2008 1,404.00 PLN 0.11
2007 1,108.00 PLN 0.09
2006 885.00 PLN 0.08
2005 784.00 PLN 0.08
2004 788.00 PLN 0.09
2003 666.00 PLN 0.08

Comments