Poland: tax on lottery prizes

Poland taxes a lottery prize above PLN 2,280 at 10% of the whole prize, withheld when it is paid; prizes of PLN 2,280 or less are paid in full. On a PLN 10,000,000 Lotto jackpot, the tax is PLN 1,000,000 and the winner receives PLN 9,000,000.

How the tax works

Totalizator Sportowy withholds the 10% flat tax when it pays a prize above PLN 2,280, and the prize is not added to the annual income tax return. A single win of PLN 2,280 or less is tax-free; above that, the whole prize is taxed, not only the part above PLN 2,280.

Games covered: Lotto, Lotto Plus, Mini Lotto, Multi Multi, Eurojackpot, Keno.

Questions

Is the whole prize taxed in Poland, or only the part above PLN 2,280?

The whole prize: once a single prize is above PLN 2,280, 10% of all of it is withheld. Prizes of PLN 2,280 or less are paid in full.

Do I declare the prize on my tax return?

No: the tax withheld when the prize is paid is final, and the prize is not added to the annual income tax return.

Rules checked on 29.09.2026; compare other countries or see the United States calculator. Estimates, not tax advice.

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