21:16 27 January 2026
Min of Digitization submits legislation for taxation of digital services
Poland’s Ministry of Digital Affairs has submitted a draft bill introducing a compensatory tax on selected digital services, aiming to ensure fair taxation of revenues generated in the Polish market. The proposal targets large digital platforms that provide services from abroad but pay significantly lower effective taxes than domestic firms. The tax would apply to revenues from targeted digital advertising, multi-sided digital platforms, and the sale or licensing of user data, with a rate capped at 3%. It would be deductible against corporate income tax. Smaller entities and specific activities, such as own-content platforms, direct online sales, and regulated financial services, would be excluded. The tax would apply to companies or groups exceeding €1 million in global revenues and PLN 25 million in Polish taxable revenues.
Public consultations are scheduled for February 2.
