On 2 February 2021, the Polish Government issued a draft introducing a new advertising tax (premium) on digital (internet) advertising and conventional advertising. The online advertising premium rate will be 5%. It will apply to advertisers whose global revenues reach €750 million and revenues from online advertising in Poland of €5 million. The tax would be payable annually by 25 February for the previous year.

The tax rates for conventional advertising depend on the method of advertising and the type of products advertised.