Poland tourism sector faces massive shadow economy

A report commissioned by the former Polish Ministry of Sport and Tourism reveals a significant shadow economy within the national tourism sector. The findings suggest that nearly half of the accommodation market in Poland operates without official oversight.

In the travel agency segment, the scale of unregulated activity is even more pronounced, with the shadow economy potentially accounting for up to 70% of revenues. While official records indicated approximately 303,000 registered hotel locations in 2026, the actual number of available accommodations is estimated to be several times higher.

Booking platforms are noted for failing to verify whether hosts are officially registered, as commissions remain consistent regardless of legality. This lack of enforcement by local governments, tax authorities, and health services results in an estimated annual loss to the state budget of between 4 and 6 billion PLN.