The 68-year-old man died at a hospital in the eastern town of Puławy, the country’s health ministry said in a tweet.
It added that the patient had been suffering from underlying medical conditions.
The number of confirmed coronavirus cases in Poland rose by 25 on Tuesday, bringing the total to 774.
The first infection was confirmed by Polish authorities on March 4, while the country's first coronavirus fatality was announced on March 12.
Poland has declared a “state of epidemic" 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 have been suspended. 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 limited the operations of shopping malls and closed all pubs, clubs and entertainment venues.
Public gatherings of more than 50 people have been banned.
The Polish health ministry said on Monday that 1,138 people with suspected coronavirus infection were in hospitals nationwide, with a further 55,301 quarantined, 95,445 ordered to self-isolate after arriving from abroad, and 51,142 under epidemiological supervision.
Health and government officials have urged Poles to stay home and practice social distancing.