Poland’s Ministry of Digitalization has launched a public consultation on a new 3 % digital services tax (DST) that would broaden the existing 1.5 % rate to cover targeted advertising, multilateral digital interfaces and monetisation of user data, while exempting regulated financial services, direct online sales and publishing. The proposal would apply to companies with global revenue of €1 bn and Polish revenue above €6 m (PLN 25 m), and the government expects to raise about €400 m (PLN 1.7 bn) in 2027, roughly 0.3 % of total tax revenue. The article argues that the DST would impose a heavy burden on large multinationals, trigger potential US retaliation, and that a VAT reform would be a more efficient alternative.
The proposal sets a 3 % rate on targeted advertisements, multilateral digital interfaces and monetisation of user data.
Companies with global revenue of €1 bn and Polish revenue above €6 m (PLN 25 m) would be liable.
The government expects to raise about €400 m (PLN 1.7 bn), roughly 0.3 % of total tax revenue.
Poland has levied a 1.5 % DST on audiovisual media services and audiovisual commercial communications since 2020.
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