Poland’s government has resubmitted legislation proposing a 60% windfall levy on oil companies’ excess revenue generated from March to December 2026, seeking to recover part of the state’s fuel price support costs.
Poland’s government has moved forward with plans for a windfall tax (excess profit tax) on oil companies’ excess profits. Prime Minister Donald Tusk announced on 15 September 2026 that the government intends to impose a 60% levy on revenue generated above normal levels by oil firms between 1 March 2026 and 31 December 2026.
The tax will be paid through monthly advance payments, followed by a final annual tax return. The first advance payment, covering 1 March to 31 October 2026, is due in November 2026.
The tax revenue will help offset losses in VAT and excise tax receipts arising from government measures to contain fuel price increases.
The new regulations will enter into force on 1 November 2026.
The proposal marks the second attempt by the government to pass this legislation. President Karol Nawrocki rejected the bill in July and referred it to Poland’s Constitutional Tribunal for review. The tribunal has not yet issued a ruling on the constitutionality of the measure.
Despite the earlier rejection, the government cabinet approved the resubmitted bill on 15 September and prepared to send it to parliament once more. Tusk stated that the president should sign the law, arguing that oil companies and not Polish citizens should bear responsibility for rising fuel costs.
Poland introduced a fuel price cap programme from March to July that cost the state budget approximately PLN 4.7 billion. The government also reduced the VAT tax on fuel during the last two weeks of August as an additional measure.
Earlier, Poland’s government introduced emergency legislation imposing a temporary windfall tax on fuel companies that have earned unusually high profits amid Middle East-driven energy turmoil. Effective 1 August 2026, the measure aims to recover part of the state subsidies used to keep fuel prices affordable for consumers and businesses.
