Remote gambling

Types

Is remote gambling permitted and, if so, what types?

Most forms of online gambling are restricted to state monopoly. The state-owned operator is exclusively allowed to run an online casino (Total Casino), which offers online equivalents of slot machine games, card games and roulettes.

The only forms of remote gambling allowed for private operators are betting and promotional lotteries. The Gambling Act does not explicitly address the issue of mobile betting. A wider term of betting ‘via the internet network’ is used. In practice, licensed betting operators offer betting on their websites and via mobile apps. Betting websites are required to use the ‘.pl’ domain name.

Licensing

What are the criteria for obtaining a licence to operate remote gambling?

A separate permit is required to conduct online betting. The criteria and procedure for obtaining such permit are very similar to those of land-based betting.

For online betting using one website, the fee for obtaining a permit is 9,000 per cent of the base amount (433,027.80 zlotys in 2019), and the required guarantee is 480,000 zlotys.

How do the licensing criteria for remote gambling operators differ from those applicable to land-based operators?

The main criteria and requirements are similar to those of land-based gambling or promotional lottery (see question 10). An online betting application must address certain matters specific to its operations, such as outlining the age verification measures to be used on the website.

Each online betting website is required to make its database archive remotely accessible for the tax authorities.

There are no limits on the number of online betting or promotional lottery operators.

Cross-border gambling

May operators located in other countries offer internet gambling to consumers in your jurisdiction without obtaining a licence there?

Offshore gambling operators may not offer gambling to Polish consumers without first obtaining a relevant licence in Poland, and it is prohibited for players located in Poland to participate in offshore gambling.

The minister in charge of public finance maintains a register of unlicensed gambling websites. Such ‘blacklisted’ websites are blocked by Polish internet service providers, and Polish payment service providers may not provide their services on them.

May operators licensed in your jurisdiction offer internet gambling to consumers in other countries?

Gambling permits are valid in Poland only, as Poland has no authority over other countries. The validity of Polish online gambling permits abroad is subject to the laws of other countries, but it would be unusual for such other countries to honour those.

Taxes

What tax rate applies to each form of remote gambling?

The tax rates and bases for remote gambling games are the same as their land-based equivalents. For online betting, the gambling tax is 12 per cent of the sum of wages paid by participants, and promotional lotteries are not subject to gambling tax. Winnings of more than 2,280 zlotys are subject to 10 per cent personal income tax, with certain exemptions.