Pursuant to the Act of 22 November 2017, Parliament adopted amendments to the Act on Private Income Tax. Any winnings in excess of EUR 3,000, payable on a one-off basis, are subject to 23% personal income tax.
Article 15, paragraph 24 of the Act “On Personal Income Tax”
Article 15, paragraph 24: “If someone has won a lottery or gambling winnings in excess of 3000 euros and is paid out once or by aggregating the entire gambling site organization during a visit, lottery or gambling winnings, a surplus of over 3000 euros, but not more than 55 000 euros over tax year tax rate of 23 percent, but the lottery or gambling winnings, surplus over 55 000 EUR, tax rate of 31.4 percent.”
Article 17 paragraph 10 of the Act “On Personal Income Tax”
Article 17 paragraph 10 states that the income of the paying entity to deduct the tax at the place of payment and transferred to the budget no later than the payment of income the month following the fifth day.
The taxpayer, regardless of the payment of profits instead of tax rates in relation to income tax from lotteries and gambling winnings included in the annual declaration and calculation of tax in a shortened form in the application of annual income around the tax rate.
The exception is the “Lottery of the Century”, in which the winnings are not subject to personal income tax.