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Taxation: 12% of rate turnover, 50% GGR for slots
The Polish fiscal model for gambling is one of the toughest in the EU: betting rates are taxed on turnover (12%), and slots - at a rate of 50% of GGR. Below - without water: what it means for operators and players, how to count taxes according to the formula where the margin is "hidden" and why coefficients and RTP in Poland feel different than in neighboring markets.
1) Two bases: turnover vs GGR
Handle/turnover - the sum of the accepted bets. Tax = 12% × sales.
GGR (gross game income) - turnover minus winnings to players. Slot tax = 50% × GGR.
In short: the bookmaker has a tax "from every zloty that went to the cashier," at the slots - "from every zloty that remained after payments."
2) Bookmaker: 12% off turnover - what does it mean
Formula
Let turnover = H, hold = h (share of GGR in turnover).
Tax = 0.12 × H.
Preoperative margin = GGR − tax = (h − 0.12) × H.
In order not to go "negative" even before operating expenses, the average hold should exceed 12%. For comparison, in the GGR markets, a hold of 6-8% is sufficient - in Poland, such a hold is unprofitable before taking into account costs.
Example (one coupon)
Player Bet: 100 PLN.
Tax: 12 PLN (debited "from above" from the turnover).
If the bookmaker's hold by segment = 8%, GGR = 8 PLN.
Preoperative result: 8 − 12 = − 4 PLN.
Practical consequence: bookmakers increase the aggregate margin of the line (overround), tighten promo and more accurately limit the risk so that the total hold steadily exceeds 12%.
3) Slots: 50% GGR - how to count and what it leads to
Formula
GGR = turnover − winnings.
Tax = 0.50 × GGR.
Preoperative margin = 0.50 × GGR.
Example via RTP
RTP games: 96% ⇒ theoretical GGR = 4% of turnover.
Tax: 50% × 4% = 2% of turnover.
There remains 2% of the turnover for all expenses and profits.
Practical consequence:- pressure on transaction costs and the "purity" of bonuses;
- the desire to choose providers/mechanics with stable variance and predictable GGR "profile";
- online slot vertical is concentrated in the state circuit, where it is easier to manage risks and reporting.
4) How taxes shape product and pricing
Odds in betting. Increased overground on mass leagues, stricter limits on niche markets and live segments with high volatility.
RTP/slot portfolio. The balance between the popularity of a title and its stability over GGR; caution with mechanics giving "drawdowns" below the planned return.
Bonus policy. Promo in Poland - "moderate and targeted": cashback/freebies with restrictions, anti-abuse metrics so that the bonus does not "eat up" the already thin margin after tax.
Risk management. Threshold limits, anti-fraud, segmentation of players, prioritization of low-risk traffic and accurate reception of "sharp" markets.
5) Accounting and compliance: thin places
Tax base. For rates - actual turnover; for slots - GGR after calculating winnings.
Bonuses and discounts. Accounting for promo depends on the form: bonus bets and freespins are often taken into account through the mechanics of "pseudo-play/pseudo-delivery"; correct classification affects the tax base and reporting.
KYC/AML и RG. Full 18 + identification, deposit/loss/time limits, self-exclusion and transparent T&C are mandatory and verifiable.
Reporting and logs. Technical recording of turnover, winnings, bonuses, returns and adjustments is the key to the correct calculation of tax.
(The specific interpretation of individual cases is the subject of internal regulations and current explanations of the fisk; it is important for operators to synchronize accounting policies with auditors.)
6) Survival strategies for operators
1. Multi-product with an emphasis on live, where turnover is higher and margin aggregates more stable.
2. Dynamic margin and risk management (market distortions, limits, cash out).
3. Operational frugality: optimization of feeds, hosting, support; automation of anti-fraud and limits.
4. Precision marketing: Fewer "broad" bonuses, more personalized offerings with predictable returns.
5. Transparency for the player: history of operations, understandable terms of payments and rules - reduce the burden on support and legal risks.
7) What is important for the player to know
The coefficients are lower than in countries with a GGR tax - this is a consequence of 12% of turnover. Compare the lines of different licensees.
Read the T&C promo: wager, markets contribution, wagering limits when wagering.
Use RG tools: limits, timeout, self-exclusion; Maintain net result accounting.
8) Calculator "on a napkin"
Rates: preoperative% of turnover = hold − 12%. Example: 14% ⇒ hold remains ~ 2% to OPEX and profit.
Slots: Preoperative% of sales = (1 − RTP) × 50%. Example: RTP 96% ⇒ (1 − 0.96) = 4%; 4%×50% = 2%.
The 12% turnover model for bets and 50% GGR for slots makes the Polish market demanding on efficiency. Bookmakers are forced to maintain a total margin of> 12% and subtly manage risk; slot operator (in the state circuit) - optimize the portfolio and operating costs. For players, this means more "dense" odds and a cautious bonus policy, but also a high level of transparency, protection and predictability.