The 57-year-old man died in a hospital in the southwestern city of Wałbrzych and was suffering from underlying conditions, the country’s health ministry said in a tweet.
The number of confirmed coronavirus cases in Poland rose by 28 on Tuesday, bringing the total to 205, the ministry added.
The first infection was confirmed by Polish authorities on March 4, while the country's first coronavirus fatality was announced last Thursday.
Poland has declared a state of "epidemic emergency" and temporarily closed its borders to non-residents in a move to curb the spread of the illness.
International scheduled flights and passenger rail connections were suspended on Sunday. The government is chartering special flights to help Poles abroad return home.
In another move to contain the spread of the Covid-19 epidemic, the government has decided to limit the operations of shopping malls and close all pubs, clubs and casinos.
Public gatherings of more than 50 people have been banned.
The Polish health ministry said on Monday that 734 people with suspected coronavirus infection were in hospitals nationwide, with a further 10,050 quarantined and 30,129 under epidemiological supervision.
Globally, the virus has now infected more than 168,000 people and killed over 6,610, according to the World Health Organisation.
The organisation said on Monday that the coronavirus pandemic was a "defining global health crisis of our time" and urged countries to test all suspected cases.
Source: IAR, TVN24