Poland: Ministry of Digital Affairs announced Act on the compensatory tax on certain services

On 27 January 2026, the Ministry of Digital Affairs announced that it had submitted an application for a draft Act on the compensatory tax on certain services to be entered on the register of legislative proposals. The Act would introduce a digital services tax on revenues earned in the Polish market, with the stated aim of ensuring fair taxation and improving the competitiveness of national entities relative to providers of digital services that are based abroad. The tax would apply to entities or consolidated groups with annual global revenues exceeding EUR 1'000'000'000 whose local revenues in the previous accounting period exceeded PLN 25'000'000, regardless of tax residence or the location of registered offices. Taxable services include targeted online advertising, multi-sided digital interfaces facilitating user interaction or trade, and the sale of user-generated data from activity on digital interfaces. The proposed tax rate is capped at 3% of revenue and would be reducible by the amount of Corporate Income Tax (CIT) paid. Exclusions would apply to activities such as digital content delivery, direct online sales without intermediaries, and editorial publishing. The Ministry scheduled public consultations for representatives of affected entities for 2 February 2026.