The Senate of the Republic of Poland, after positive consideration by committees, adopted without amendments a bill exempting from personal income tax the value of material prizes awarded to Polish Olympians. The new regulations are discretionary and respond to the debate concerning the taxation of high-value prizes, such as apartments or cars, received for medal achievements at the Olympic and Paralympic Games. The regulation is aimed at supporting athletes who won medals at the recent Summer Olympic Games in Paris and the upcoming Winter Games in Milan and Cortina d'Ampezzo.

Adoption of the Bill by the Senate

Senate committees and the plenary session of the Senate accepted the government's draft bill without introducing any amendments, indicating a fast legislative track. The bill will now go to President Andrzej Duda for signature. The draft was prepared by the Ministry of Sport and Tourism, and its goal is to solve the problem of high tax liabilities for medalists.

Scope of the Tax Exemption

The new regulations introduce an exemption from personal income tax for material prizes valued up to PLN 200,000, awarded for winning an Olympic or Paralympic medal. This applies to prizes given by local governments, sponsors, or private individuals. The exemption is one-time per given Games and is granted upon the athlete's application submitted to the tax authority.

Context and Precedent of Kacper Tomasiak

The direct impetus for the amendment was the situation of canoeist Kacper Tomasiak, who received an apartment worth several hundred thousand zlotys from the authorities of his hometown Nakło nad Notecią for his gold medal from Paris. The value of the gift far exceeded the possibility of using the existing exemption for prizes up to PLN 2,000, generating a potentially huge tax bill for the athlete.

Reactions from the Sports Community

The Senate's decision was met with a positive reception in the sports community. Athletes and activists emphasize that the law fixes an unfair situation where sports heroes were taxed for the social recognition of their outstanding achievements. The exemption aims to appreciate the hard work and sacrifice of Olympians.

The Senate of the Republic of Poland adopted without amendments a bill that constitutes a significant change in the support system for Polish Olympic and Paralympic medalists. The draft, prepared by the Ministry of Sport and Tourism and finally approved by the upper house of parliament, introduces an exemption from personal income tax on the value of material prizes received for winning a medal. The issue of prizes for Olympians has a long tradition in Poland, often of a local and symbolic-material nature. Local governments, companies, and private individuals have long honored medalists with gifts, which is an expression of social recognition. Until 2026, tax regulations treated such high-value gifts as apartments or cars as income, resulting in the obligation to pay tax, often impossible for an athlete to bear. The existing exemption up to PLN 2,000, introduced decades ago, long ceased to correspond to market realities and the value of prizes.The new law raises the exemption threshold to PLN 200,000, which corresponds to the value of a typical apartment or premium-class car. The mechanism is one-time per given Games and requires the athlete to submit an appropriate application to the tax office. The legislation is discretionary and is aimed primarily at medalists from the recent Games in Paris (2024) and the upcoming Winter Games in Milan and Cortina d'Ampezzo (2026). The direct catalyst for parliamentary work was the case of canoeist Kacper Tomasiak, a gold medalist from Paris, who received an apartment from the authorities of Nakło nad Notecią. The value of this prize, estimated at several hundred thousand zlotys, placed the athlete in a difficult tax situation, generating broad public discussion about the need for a systemic solution. After being passed by the Senate unchanged, the bill will now go to President Andrzej Duda for signature. Its entry into force will allow athletes to accept material prizes without fear of financial consequences. The sports community welcomes this change with satisfaction, emphasizing that it fixes a systemic injustice. Sports activists point out that these prizes are a form of appreciation for years of often very costly and demanding training involving sacrifices. The legislation also has a symbolic dimension, reinforcing the message that the state supports and protects its sporting ambassadors. The new regulations are also a clear signal for local governments and sponsors who wish to honor athletes' achievements in a similar way.

Mentioned People

  • Kacper Tomasiak — Polish canoeist, gold medalist at the Olympic Games in Paris, whose case of receiving an apartment from a local government initiated the discussion about changing the law
  • Andrzej Duda — President of the Republic of Poland, to whom the bill will go for signature after being passed by the Senate