Poland is proposing a compensating tax on digital services for large multinationals, targeting revenue from targeted advertising, multi-sided platforms, and monetisation of user data and allowing exemptions for certain content, financial, and editorial services.
Poland’s Ministry of Digital Affairs announced on 27 January 2026 that it has submitted draft legislation to introduce a Digital Services Tax (DST).
First discussed in August 2025, the draft proposes a DST of up to 3% on a broad range of digital services, expanding beyond the initially considered narrow focus on targeted advertising.
The measure targets revenue generated from three main activities:
- Targeted advertising on digital platforms directed at Polish users;
- Multi-sided digital interfaces that allow users to interact or facilitate the sale of goods and services directly between users;
- Monetisation of user data, including the sale, licensing, or other paid use of individual or aggregated data generated by users on digital platforms.
Exemptions apply to certain services and sectors. Platforms whose primary purpose is to deliver their own digital content, online sales conducted directly by suppliers without acting as intermediaries, regulated financial services, crowdfunding services, and entities mainly publishing editorial content would not fall under this tax.
The tax is designed to target only large digital service providers. It would apply to entities or consolidated groups whose total global revenue exceeds EUR 1 billion and whose revenue from services in Poland exceeds PLN 25 million in the previous fiscal year. The proposed rate is up to 3% of taxable revenue, reduced by corporate income tax already paid.
A consultation on the draft legislation is scheduled to launch on 2 February 2026.
