The proposed DST targets companies with global revenues over EUR 750 million, applying varying rates ranging from 3% to 6% for broad digital activities like platforms, ride-sharing, and data sales, and 5% to 7.5% for targeted digital advertising.

Poland’s Ministry of Digital Affairs has announced plans for a Digital Services Tax (DST) on 12 August 2025 to ensure fair taxation of major multinational technology companies operating within the country.

The proposal introduces a direct tax on the consolidated revenues of the largest digital market players, aimed at creating fair competition between global corporations and European, particularly Polish, businesses.

The DST would apply only to companies with global revenues exceeding EUR 750 million.  Revenue from the tax would be allocated to advancing Polish technologies, fostering innovation, and producing high-quality media content.

Proposed scope for DST

The proposed DST shall apply at different rates depending on the scope:

  • Broader scope (3%, 4.5%, or 6%): covers multi-party digital platforms, ride-sharing apps, targeted ads based on user profiling, and sale/licensing of user data (interests, shopping habits);
  • Narrower scope (5%, 6%, or 7.5%): applies only to targeted digital advertising.

DST exclusions

The DST will be exempted for:

  • Digital platforms mainly offering content, communication, or payment services without significant user-generated value;
  • Regulated financial services from licensed entities;
  • Direct online sales by suppliers without intermediaries.

Determination of tax base

The tax base will be calculated using companies’ existing data to estimate income from services, real estate, or goods in Poland. User location will be determined through a “reasonable assumption” based on existing indicators like IP addresses, without collecting extra customer data. If the user location is unknown, the tax base will be proportionate to Polish users or ad impressions.

The next step toward implementing a digital tax in Poland will involve drafting a bill that incorporates the submitted feedback and evaluations, followed by a public consultation process.