The game kicks off at 6 p.m. at the Municipal Stadium in the western Polish city of Poznań.
The Poles, under their Portuguese manager Paulo Sousa, go into the match missing several of their key players, including strikers Krzysztof Piątek and Arkadiusz Milik, both of whom have been ruled out of Euro 2020 by injuries.
Poland are ranked 21st worldwide by football's governing body FIFA, while Iceland are No. 52 in the FIFA table.
Tuesday's game comes as the Poles conclude a 16-day training camp on home soil in the western town of Opalenica ahead of the European championships, which start on June 11.
Poland last Tuesday were held to a 1-1 draw by Russia in a friendly match at home as football teams across Europe prepare for the Euro 2020 tournament.
Poland players in training ahead of the Iceland friendly. Photo: PAP/Jakub Kaczmarczyk
Poland kick off their Euro 2020 group-stage campaign with a fixture against Slovakia on June 14.
The Poles will next take on Spain on June 19 and then play Sweden four days later.
Sousa last month released a list of 26 players called up for the European tournament, which has been rescheduled from last year due to the coronavirus pandemic.
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Source: PAP, TVP Info