Poland has submitted a draft digital services tax to the legislative programme. The proposal would levy a 3% compensatory tax on digital services in Poland, applying to entities with global revenue over EUR 1 billion and Polish taxable revenue over PLN 25 million. Public consultations are set to start 2 Feb 2026, with no implementation date yet announced.
The draft proposes a maximum tax rate of 3% on in‑scope income due or paid during the relevant accounting period.
Entities or consolidated groups must have global revenue exceeding EUR 1 billion and taxable revenue generated in Poland exceeding PLN 25 million in the preceding accounting period.
Public consultations are scheduled to begin on 2 February 2026.
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