The proposed law aims to raise the sugar tax on sweetened and energy drinks and increase the flat-rate income tax on contest and lottery winnings from 10% to 15%. 

Poland’s government has announced a draft law regarding changes to the Public Health Act and the Personal Income Tax Act.

The draft law was initially published on 10 October 2025 and is managed by the Minister of Finance and Economy with a planned adoption date in the fourth quarter of 2025.

Adjusting the sugar tax

The draft law proposes to increase the sugar tax on sweetened and energy drinks, citing the current low rates as ineffective for influencing consumer behaviour and achieving health goals.

Proposed fee increases (Per litre)

To limit the economic accessibility of sweetened beverages, the draft law mandates substantial updates to the fixed, variable, and maximum fees:

  • Fixed fee (for sugar content up to 5g/100ml or sweetener content): Proposed increase from PLN 0.50 to PLN 0.70.
  • Variable fee (for every gram of sugar exceeding 5g/100ml): Proposed increase from PLN 0.05 to PLN 0.10.
  • Caffeine or taurine additive fee: Proposed increase from PLN 0.10 to a significant PLN 1.00.
  • Maximum fee: Proposed increase from PLN 1.20 to PLN 1.80.

Adjusting taxation on individual winnings and prizes

The proposal seeks to raise the flat-rate income tax on winnings from contests, games, and lotteries from 10% to 15%, noting that the current rate has not been updated since 2001 despite significant increases in prize values.