Betting with a foreign bookmaker may seem like harmless fun, especially when the website operates smoothly, has a Polish language version, and tempts with attractive odds. The problem is, not every online bookmaker operates legally in Poland. And a player who uses an illegal offer may risk not only losing their winnings but also facing severe financial consequences.
What does the Fiscal Penal Code say about this?
The Fiscal Penal Code does not only punish organizers of illegal gambling. The player himself may also have a problem. According to Article 107 § 2 of the Fiscal Penal Code, anyone who in the territory of Poland he participates in a foreign gambling game, is subject to a fine of up to 120 daily ratesA fine of up to 120 daily rates could mean a penalty of over PLN 7 million in 2026. The final amount depends on how the court determines the amount of one daily rate, taking into account the perpetrator's circumstances.
In simple terms, if a player is in Poland and uses a foreign gambling site that doesn't operate legally in Poland, they may be subject to fiscal penalties. This doesn't just apply to situations where someone runs an illegal site offering betting opportunities. Simply participating in such a game or betting can be considered a prohibited act.
This is especially important for online betting. A website may be in Polish, accept popular payment methods, and appear "normal," but that doesn't mean it operates legally in the Polish market.
In less serious cases, the case may be classified as a fiscal misdemeanor. According to Article 53 § 3 of the Penal Code, a fiscal misdemeanor is an act punishable by a fixed fine if the value of the reduced or threatened public liability or the value of the subject of the act does not exceed five times the minimum wage at the time of its commission. Another act may also be a fiscal misdemeanor if the Code so provides. Therefore, Article 107 § 4 of the Penal Code provides that, in less serious cases, participation in foreign gaming or betting under Article 107 § 2 of the Penal Code may be treated as a fiscal misdemeanor rather than a fiscal crime.
How to recognize a bookmaker with whom you can legally place a bet?
The simplest rule: It is not enough that a bookmaker has a website in Polish, Polish advertising or allows you to open an account from PolandA legal online bookmaker should be located in list of legal entities published by the Ministry of Finance, and its domain should be indicated as the domain on which it can conduct business.
| Lp. | Subject | Domain |
| 1 | E-TOTO Bookmaker Sp. z o. o., KRS 0000370248 | etoto.pl |
| 2 | FORTUNA Online Bookmaker Sp. z o. o., KRS 0000002455 | efortuna.pl |
| 3 | STS S.A., KRS 0000829716 | sts.pl |
| 4 | Traf – Mutual Betting Sp. z o. o., KRS 0000358998 | trafonline.pl |
| 5 | LV BET Bookmaker Sp. z o. o., KRS 0000534588 | lvbet.pl |
| 6 | SUPERBET Bookmaker Sp. z o. o., KRS 0000666114 | superbet.pl |
| 7 | TOTALBET Bookmaker Sp. z o. o., KRS 0000662497 | totalbet.pl |
| 8 | forBET Bookmaker Sp. z o. o., KRS 0000263257 | iforbet.pl |
| 9 | Cherry Online Polska Sp. z o. o., KRS 0000678163 | pzbuk.pl comeon.pl |
| 10 | BEM Operations Limited, acting through a representative of Gaming in Poland Sp. z o. o., registered in the National Court Register (KRS) number 0000759388 | betclic.pl |
| 11 | BetFan Sp. z o. o., KRS 0000727637 | betfan.pl |
| 12 | Betsport Bookmaker Sp. z o. o., KRS 0000748281 | betsport.pl |
| 13 | Bukmacherska Sp. z o. o., KRS 0000806643 | fuksiarz.pl |
| 14 | FUN PROJECT Sp. z o. o., KRS 0000841641 | lebull.pl |
| 15 | Silesia Entertainment Sp. z o. o., KRS 0000832339 | betters.pl |
| 16 | Wett Arena Polska Sp. z o. o., KRS 0000850165 | wettarena.pl |
| 17 | NOVOBET Sp. z o. o., KRS 0001009955 | admiralbet.pl |
List current as of May 29, 2026.
Before placing a bet, it is worth checking two things: whether the company is on the list of legal entities and whether its website is not in Register of Domains Used to Offer Gambling Games Contrary to the ActThe register is public and accessible to the public, and the Ministry of Finance designates it as the official source of information on domains offering gambling in violation of the Act.
The red light should come on especially when:
– the bookmaker operates under a strange domain,
– bypasses blocks, operates under subsequent similar addresses or encourages users to use alternative links after the previous page has been blocked,
– refers exclusively to a foreign license – especially the popular “Curaçao license”
– or does not provide clear details of the entity holding the Polish permit.
You should also be cautious about claims about "tax-free gaming": with legal bookmakers, this may simply be a promotion where the bookmaker absorbs the tax, and doesn't mean that the tax isn't due. If in doubt, it's best to check the legality of the site before depositing money – later on, problems may arise not only with the withdrawal of winnings but also with the player's liability.
Problems not only from the authorities
Playing with an illegal foreign bookmaker not only risks punishment, but also means depositing money into an entity that doesn't operate under a Polish license and isn't subject to the same scrutiny as legal bookmakers operating in Poland.
In practice, this means that problems may arise not only when authorities become interested. They can also arise much earlier: during winnings withdrawals, account blocking, or bonus disputes. If the operator doesn't operate legally in Poland, recovering your money can be more difficult, expensive, and much less predictable.
If a dispute involves a bookmaker operating solely under a foreign license, such as in Curaçao, legal action can be significantly more difficult than in the case of a legal operator operating in Poland. Players may need to analyze foreign regulations, determine the applicable law and court, translate documents, contact a foreign attorney, and then potentially pursue claims outside of Poland.
The mere fact that a website was available in Polish or accepted players from Poland does not guarantee legal protection. Before depositing funds to such an operator, it's worth remembering that if your account is blocked or your winnings are refused, the fight for your money may prove much more difficult than simply placing a bet.
What if the perpetrator didn't know it was illegal?
Lack of awareness may be important, but it does not automatically operate as "immunity." In fiscal criminal cases, an error regarding the criminality of an act may be invoked if it was justified – this results from Article 10 § 4 of the Penal Code In practice, this means that it is necessary to demonstrate why the player could reasonably not have known that the use of a given service is prohibited in Poland.
It is worth recalling the judgment here District Court in Ostrołęka of December 2, 2015, reference number II K 282/15The court found that the accused may not have been aware that participating in online betting with a foreign bookmaker is punishable in Poland. Factors that contributed to the accusations included the intense advertising of such services, the targeted offer to Poles, the lack of clear warnings, unclear terms and conditions, and the fact that the bookmaker was based in another EU country, which could suggest the legality of its operations. The court also emphasized that the average player cannot be expected to have detailed knowledge of fiscal criminal law and case law. Consequently, the court found no evidence of an act of Article 107 § 2 of the Penal Code and acquitted the accused.
This doesn't mean, however, that simply saying "I didn't know" is always enough. Each case depends on the specific circumstances: what the site looked like, whether the operator cited Polish authorization, whether the domain was blocked, how long the player used the site, and what amounts were at stake. Therefore, if a problem arises, it's best to first calmly reconstruct the facts and only then offer explanations.
How many betting players decide to play in grey zone? The statistics are surprising
The scale of the problem is greater than it might seem. According to H2 Gambling Capital research about 5% of adult Poles, i.e. approx. 1,5 million people, used illegal online bookmaker or casino services in 2025.
This is not a marginal market. The projected revenues of illegal bookmakers in terms of GGR in 2025 amounted to approximately PLN 1,25 billion, and the grey zone of online casinos approx. PLN 1,75 billion. This makes a total of almost PLN 3 billion outside the legal system.
The turnover is even more impressive – illegal online gambling was said to have reached almost PLN 74 billionAccording to H2 Gambling Capital forecasts, the value of the illegal market is expected to continue to grow and reach approx. PLN 4,3 billion in terms of GGR.
It's also worth looking at the so-called share of the legal market. According to H2 Gambling Capital forecasts, in 2030 the legal market will account for approximately 78% of online bettingThis means that despite the development of legal bookmakers, a significant portion of players may still remain outside the licensed system.
This isn't just a matter of player behavior. H2 Gambling Capital data shows that countries with a high share of legal operators, such as the United Kingdom, Italy, the Czech Republic, and Romania, have tax and regulatory solutions that allow licensed bookmakers to compete more effectively with offshore entities. In Poland, without changes to curb the attractiveness of the gray market, the problem of illegal betting may remain significant.
Foreign side, Polish responsibility
In summary, playing with a foreign bookmaker may seem like ordinary entertainment, but in practice, it can lead to serious consequences. If the operator isn't operating legally in Poland, the risk lies not only with the bookmaker itself but also with the bettors themselves. Problems can include fines, legal proceedings, difficulties with winnings, or a dispute with an entity operating outside of Polish supervision. A Polish version of the website, an attractive bonus, or a foreign license aren't enough to consider a service safe. Before depositing money, it's worth checking whether the bookmaker is on the Ministry of Finance's list of legal operators and whether its domain is listed in the registry of illegal domains. If you have doubts or a problem has already occurred, it's best not to act on your own—a quick analysis of the situation can save you much more trouble.
However, if instead of bookmaking you are interested in long-term investing, check out our article about IKE and IKZEWe explain what these solutions involve and what tax benefits they may offer.
