On 24 March 2026, a draft bill on a compensatory tax on certain services, commonly referred to as a “digital tax” (No. UD385), was published on the list of governmental legislative works. The proposed regulations are intended to tax the activities of the largest global digital entities operating in Poland.
Scope of taxation - which services will be covered by the new tax?
The digital tax will apply to services generating revenue in the territory of Poland that are based on digital interfaces. These include, in particular:
- placing targeted advertising on a digital interface - covering all forms of personalised digital marketing where advertisements are tailored to a user’s profile;
- providing a multi-sided digital interface enabling interactions between users - relating to platforms that facilitate communication and transactions between different groups of users (e.g. social media platforms, e-commerce platforms enabling seller-buyer interaction);
- sale/licensing of user data generated through their activity on digital interfaces - referring to the monetisation of data collected through the use of digital services.
Who will pay the new tax?
The new regulations are intended to apply only to the largest international entities. A taxpayer will be an entity or a consolidated group that meets both of the following revenue thresholds:
- total global revenue exceeds EUR 1,000,000,000;
- total taxable revenue generated in Poland exceeds PLN 25,000,000 (twenty-five million Polish zlotys).
Importantly, these criteria will apply regardless of the taxpayer’s tax residence or place of establishment.
The proposed tax rate is 3% of the revenue derived from services covered by the act and provided in the territory of Poland.
To avoid double taxation, the amount of digital tax due will be reduced by the amount of corporate income tax (CIT) paid in Poland.
Foreign entities subject to the new tax will be able to appoint a tax representative who may settle the digital tax on their behalf.
Exemptions – who will avoid the burden?
The draft bill provides a number of exemptions. The tax will not apply, among others, to:
- news portals, i.e. entities predominantly publishing editorial content;
- online sales of goods or services without the intermediation of a digital platform (e.g. an entity’s own online store);
- regulated financial services;
- services relating to trading in financial instruments (in accordance with Directive 2014/65/EU);
- crowdfunding services.
Planned implementation timeline
It is planned that the bill will be adopted by the Council of Ministers in the third quarter of 2026. This means that the legislative process will continue in the coming months, and entities potentially affected by the changes should closely monitor its progress.
It should be noted that the introduction of a digital tax in Poland is not yet certain – this issue remains the subject of ongoing discussion, and it cannot be ruled out that these regulations will not ultimately be adopted.
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