Does the tax also apply to Eurojackpot winnings?

Yes. The rule is shared across Totalizator Sportowy's number games: Lotto, Lotto Plus, Mini Lotto, Multi Multi, Kaskada, and Eurojackpot. For Eurojackpot, the winnings are usually paid out in złoty after conversion from euro, and the tax is calculated on the amount in złoty.

What about a win below 2,280 PLN collected at a retail point?

Tax exemption and payout location are separate rules. Check the official LOTTO payout page for the location and deadline for your game. A prize of exactly PLN 2,280 is exempt from this tax.

Will I pay tax a second time by depositing the winnings into my account?

No. The tax on winnings is a flat rate withheld at the source — transferring the money to your own account is not a new source of income. A separate matter is tax on interest, if the money goes into a savings account, but that's already a tax on capital gains, not on the winnings.

Can I reduce the win by the cost of the tickets?

No. The flat-rate tax is calculated on the amount won, without deducting the cost of the bets. Spending money on tickets is not a deductible cost.

Tax on Lotto winnings

A win above 2,280 PLN is taxed at a flat rate of 10 percent. The tax is withheld by Totalizator Sportowy, so you receive the amount already reduced and don't have to report it in your annual tax return.

Verified rules

The verified tax rate is 10%. A single prize of up to PLN 2,280 is exempt. Above this threshold, the full prize is taxed. Verified on 27 September 2026 against Ministry of Finance PIT rates and LOTTO FAQ.

The 2,280 PLN threshold applies separately to EACH win

This is the most common misunderstanding. The threshold is not an annual limit — it applies to a single win. Three wins of 2,000 PLN each over the course of a year are three amounts below the threshold, so none of them is taxed, even though they add up to 6,000 PLN. A single win of 2,300 PLN is taxed in full, because it exceeded the threshold.

The tax is calculated on the WHOLE amount, not just the excess

For a PLN 10,000 prize the tax is PLN 1,000 and the net prize is PLN 9,000. Tax applies to the whole prize, not only the excess over PLN 2,280.

Who pays and whether anything needs to be reported

The tax is withheld by Totalizator Sportowy as the payer. Payout at a branch or a bank transfer is made after the deduction, and the player doesn't file any declaration about it and doesn't report the win in their tax return. This sets winnings from number games apart from many other kinds of income, where settling the tax falls on the taxpayer.

What's left — three examples

PLN 2,280: no tax, net PLN 2,280. PLN 2,281: tax PLN 228.10, net PLN 2,052.90. PLN 1,000,000: tax PLN 100,000, net PLN 900,000.

Frequently asked questions

Does the tax also apply to Eurojackpot winnings?: Yes. The rule is shared across Totalizator Sportowy's number games: Lotto, Lotto Plus, Mini Lotto, Multi Multi, Kaskada, and Eurojackpot. For Eurojackpot, the winnings are usually paid out in złoty after conversion from euro, and the tax is calculated on the amount in złoty.
What about a win below 2,280 PLN collected at a retail point?: Tax exemption and payout location are separate rules. Check the official LOTTO payout page for the location and deadline for your game. A prize of exactly PLN 2,280 is exempt from this tax.
Will I pay tax a second time by depositing the winnings into my account?: No. The tax on winnings is a flat rate withheld at the source — transferring the money to your own account is not a new source of income. A separate matter is tax on interest, if the money goes into a savings account, but that's already a tax on capital gains, not on the winnings.
Can I reduce the win by the cost of the tickets?: No. The flat-rate tax is calculated on the amount won, without deducting the cost of the bets. Spending money on tickets is not a deductible cost.

Calculate how much is left

Prize amount (PLN)

Approximate calculation, as of 2026-09-27: rate 10% for winnings above 2,280 PLN, and the tax is charged on the whole amount. This is not tax advice — in case of doubt the game rules and the tax office decide.