Tax on betting winnings – 12% stake tax, 10% on big wins
Many myths have grown up around the “tax on winnings”. In reality, with a licensed bookmaker it’s simple: the operator, not you, pays the gaming tax. We explain how the 12% tax works and how it affects how much actually stays in your pocket. This guide is educational and does not constitute tax advice. Updated: September 2026.
Who pays the tax on bets?
Under the Gambling Act, for sports betting the gaming tax is 12% of the stake (turnover) and is settled by the bookmaker. This means that when you play with a licensed operator from our list of licensed bookmakers, you don’t file any declaration or pay the tax office yourself on typical sports slips.
How the 12% affects your slip
The 12% tax is charged on the stake, so with licensed operators only part of the amount you deposit effectively goes into play. In practice, every operator applies the tax the same way — on the stake, at the moment the bet is placed. For the player, what matters most is that the whole operation is on the bookmaker’s side — the winnings reach your account without any extra formalities on your part. You can most easily check the exact after-tax amounts in our calculators.
| Element | Licensed bookmaker (MF) | Unlicensed operator |
|---|---|---|
| Who settles the tax | Bookmaker (12% of the stake) | No settlement in PL |
| Your obligations | None (for sports betting) | Risk on the player’s side |
| Payout security | Protected by Polish law | No protection |
Example: how the tax affects your profit
Let’s say you stake 100 zł on an event at odds of 2.00. Because the 12% tax is charged on the stake, effectively 88 zł “works” in real play (100 zł − 12 zł tax). Because of this, two slips with the same nominal odds at two different licensed operators give the same after-tax return — the tax is identical (12% of the stake) at every one of them. The key point: the bookmaker calculates everything, and you see the ready, potential payout before confirming the bet. You can work out the exact after-tax amounts in our calculators.
Why 12% specifically
The 12% rate on turnover for sports betting follows directly from the Gambling Act and is one of the things that distinguish the regulated, legal market from the grey zone. Revenue from this tax goes to the state budget. For the player, what matters is that a licensed operator takes this obligation on itself — in exchange for the safety and legal compliance that an offshore offer cannot provide.
When does the player settle the tax themselves?
With typical sports bets at a licensed bookmaker, the player has no obligation to file anything themselves — but that doesn’t mean no tax ever applies to a bigger win. We explain that separate tax below.
Income tax of 10% on high winnings — sometimes paid by the player
A separate matter is the income tax on the player’s own winnings. Each single win up to PLN 2,280 is exempt from this tax. If a single win exceeds this threshold, the whole win is subject to the 10% flat-rate tax, not just the amount above it. Importantly for practice: the licensed bookmaker, as the payer, withholds this tax automatically and remits it to the tax office — the player receives the payout “net” and does not need to report winnings or losses in their annual PIT return. Illustrative example: for a single win of PLN 3,000, the tax is 10% of the whole amount, i.e. PLN 300, and the bookmaker pays the remaining PLN 2,700 directly to the player’s account. This is a significant difference compared to illegal, foreign services that do not remit any of these taxes in Poland and provide no guarantee of settlement.
Beyond that, the situation changes when other categories of winnings come into play (e.g. certain competitions or games of chance) or when you play with an unlicensed operator that does not pay Polish tax — in that case the risk and any settlement fall on the player. If you have doubts about an unusual situation, consult a tax adviser; this guide is general and educational in nature.
And unlicensed bookmakers?
Operators without an MF licence do not settle Polish tax, and using them is illegal and risky in Poland — it’s one of the reasons we promote only licensed bookmakers. We explain why offshore is the wrong path (legally too) in our guide on licensed versus unlicensed bookmakers. There we also show how to verify a licence on the Ministry of Finance list.
Licensed versus unlicensed — a comparison
The difference is clearest in a side-by-side of what choosing an operator means for the player:
| Tax issue | Licensed bookmaker (MF) | Offshore operator |
|---|---|---|
| Gaming tax | 12% settled by the operator | No settlement in PL |
| Player formalities | None (sports betting) | Risk on the player’s side |
| Payout certainty | Protected by Polish law | No guarantee |
| Legal compliance | Full | Use is illegal |
No formalities and certainty of payout are no small thing — it’s a real advantage you get “in the package” with an MF licence. That’s why even a seemingly “better” price at an unlicensed operator usually turns out to be the worse choice.
Tax versus bonuses and odds
Because the 12% tax is charged on the stake, every licensed operator deducts it directly from the stake – 88% of the stake actually goes into play. The tax is not built into the odds shown; the amount is shown on your coupon. For a full breakdown of how that 12% changes your real payout at different odds, see our guide to Poland’s 12% betting tax and your real payout. Some licensed bookmakers also offer “tax refund” mechanisms as part of a welcome promotion — remember that you should always check the specific amount and terms with the operator, because conditions vary and can change. We don’t quote any specific bonus amounts here, to avoid misleading you. Importantly, regardless of the form, the tax obligation rests with the operator, not with you.
Why this is an argument for legal play
The absence of tax formalities on the player’s side is a measurable advantage of licensed operators — alongside the protection of funds and responsible-gambling tools. By choosing a bookmaker from our ranking, you can be sure the tax is settled in accordance with the law. If you’re comparing offers, check out our reviews too, e.g. STS or Superbet — all the brands described settle the tax on the player’s behalf. That’s another reason legal play is simply more convenient: you don’t have to remember declarations, deadlines or official formalities. The operator takes on the entire burden, and you focus on the entertainment.
Frequently asked questions
Do I have to pay tax on betting winnings?
The 12% stake tax is always settled by the bookmaker — you don’t have to do anything. But if a single win exceeds PLN 2,280, a separate 10% flat-rate income tax also applies to the WHOLE amount; the bookmaker withholds it automatically, so you still don’t file any declaration yourself.
How much is the tax on bets in Poland?
The gaming tax for sports betting is 12% of the stake (turnover) and is settled by the bookmaker. You can calculate the exact impact on your payout in our calculators.
What about tax with an unlicensed bookmaker?
Operators without an MF licence do not settle Polish tax, and using them is itself illegal and risky in Poland. That’s why we recommend only licensed bookmakers.