Jaroslaw Kaczynski, who is head of Polandâ€™s ruling Law and Justice party (PiS), risks landing the country with a â‚¬1billion (Â£789million) bill if it sticks to the announcement.
Migrants fleeing to Europe from war-torn countries such as Syria are being redistributed across the continent to help fulfil automatic quotas for each member state.
States are also being forced to pay â‚¬250,000 per refugee they have refused, in rules announced by the European Commission last week.
But the former Prime Minister of Poland says the country will not take any more in and have refused outright to pay any fine imposed on them.
Kaczynski said he needed to protect his country from any terror attacks by keeping migrants out.
He said: â€œAfter recent events connected with acts of terror we will not accept refugees because there is no mechanism that would ensure security.
â€œThis is the position of the prime minister and the whole of PiS.â€
Kaczy?ski also addressed the migration crisis in Europe during a party broadcast on YouTube on Saturday entitled â€œA Strong Poland in Europeâ€, the day of an anti-government protest in Warsaw.