Tax on Lotto Winnings in 2026

From January 1, 2026, a Lotto win worth more than 2,280 PLN is subject to a flat-rate income tax of 15 procent. Winnings up to 2,280 PLN inclusive remain tax-exempt. The tax is withheld by Totalizator Sportowy at payout, so the player receives the amount already reduced and files no declaration for it.

Only the rate has changed — from 10 to 15 percent. The exemption threshold has not changed, the payer has not changed, and the settlement method has not changed. Below we break down what this looks like in figures and what exactly to do after a win.

How much you keep net — specific amounts

The table shows the difference between the old and new rate. Note the two middle rows: the 2,280 PLN threshold is not a tax-free amount deducted from the base, but a switch. One złoty above the threshold means tax on the entire prize, not just the surplus.

Gross winnings	15% tax	Payout in 2026	Payout in 2025 (10%)
24 PLN	0 PLN	24 PLN	24 PLN
2,280 PLN	0 PLN	2,280 PLN	2,280 PLN
2,281 PLN	342.15 PLN	1,938.85 PLN	2,052.90 PLN
10,000 PLN	1,500 PLN	8,500 PLN	9,000 PLN
100,000 PLN	15,000 PLN	85,000 PLN	90,000 PLN
1,000,000 PLN	150,000 PLN	850,000 PLN	900,000 PLN
20,000,000 PLN	3,000,000 PLN	17,000,000 PLN	18,000,000 PLN

Calculations at a 15 percent rate and a 2,280 PLN exemption threshold. You can calculate the net amount for any winnings in the prize tax calculator.

Exemption threshold: 2,280 PLN

The exemption covers a single win whose value does not exceed 2,280 PLN. The limit applies to each prize separately, not the sum for the whole year. Two tickets worth 2,000 PLN each are two separate tax-exempt wins; a single ticket worth 4,000 PLN is taxable in full.

There is no annual limit beyond which small prizes would suddenly become taxable. Nor are winnings from different games or different draws on the same day summed together — each is settled separately at the moment of payout.

The same rule applies to the other Totalizator Sportowy games: Lotto Plus, Mini Lotto, Multi Multi, Kaskada, and Eurojackpot. The situation looks different for foreign lotteries — there, the tax obligation must be checked separately, before collecting the prize.

Who pays the tax

The payer is Totalizator Sportowy. The organizer calculates the amount due, deducts it from the prize, remits it to the tax office, and reports it in the annual declaration. The winner files no form at all.

Winnings are not added to income from employment or business activity. The flat-rate tax operates alongside the tax scale, so even an eight-figure win does not push the taxpayer into a higher bracket and does not affect the settlement of their salary.

Winnings are not entered in the annual PIT return. Neither the PIT-37 nor PIT-36 form has a field for a number-game prize settled by flat-rate tax — the matter is closed at the moment of payout.

This structure sets number games apart from in-kind prizes in contests, where the organizer may be forced to ask the winner to pay the tax before handing over the item. In Lotto the problem does not exist: the prize is monetary, so the deduction happens automatically at payout and requires no action from the player.

Where and when to collect the prize

The place of collection depends on the amount of the win, not the tax rate. The lowest amounts are paid out at any lottery outlet. Medium amounts require a visit to a Totalizator Sportowy branch. The highest — a scheduled meeting and a transfer to a designated account.

• Identity document — for prizes above the threshold specified in the rules.
• Original paper ticket or proof of purchase from the app.
• Bank account number — for payout by transfer.

The right to collect the prize expires after the period specified in the game rules, counted from the day of the draw. After this date the ticket loses its value regardless of the win amount. You'll find the current list of collection points on the where to collect your prize page.

It's worth keeping a paper ticket somewhere it won't fade or get damaged. It is the proof of claim, and without it collection is often impossible.

Three most common mistakes

1. Tax on the surplus above the threshold. No. Once 2,280 PLN is exceeded, the full value of the prize is taxed, from the very first złoty.
2. Obligation to report it in the PIT. There is no such obligation, since the organizer is the payer and the settlement was made at payout.
3. Being pushed into a higher tax bracket. The flat-rate tax does not combine with the tax scale and does not affect the taxation of other income.

A fourth mistake concerns the game itself, not the tax. The frequency with which a given number has appeared in the past does not change the probability of it being drawn in the next draw — each draw is independent. Lotto statistics describe only the past and serve to browse the history of results.

What happens after payout

The fifteen percent deduction closes the matter on the income tax side, but not on the side of what you do with the money afterward. A gift to a family member may require reporting, profit from a deposit or investment is subject to capital gains tax, and buying real estate is subject to the tax on civil law transactions. These are separate events, unrelated to the draw itself.

Totalizator Sportowy does not disclose winners' personal data — it publishes only the town and the point of sale where the win occurred. However, the payout of a large sum to a bank account is subject to standard anti-money-laundering procedures, so the bank may ask for an explanation of the source of funds. Confirmation of payout from the organizer is entirely sufficient.