Poland’s Sejm has approved a government bill introducing a temporary 60% windfall tax on excess profits earned by companies in the liquid fuels sector from 1 March to 31 December 2026, with the measure scheduled to take effect on 1 November.
The Polish Sejm, the lower house of parliament, approved a government bill on 18 September 2026 introducing a temporary windfall tax, or excess profits tax, on companies operating in the liquid fuels sector.
As per previous reports, Poland government has proposed to introduce a temporary 60% windfall tax on excess profits earned by oil companies between 1 March and 31 December 2026.
The measure, aimed at capturing profits above normal levels, will be collected through monthly advance payments, with the first payment covering the period from 1 March to 31 October due in November 2026.
The government intends to use the additional revenue to offset VAT and excise tax losses resulting from measures introduced to contain fuel prices.
The new windfall tax rules are scheduled to enter into force on 1 November 2026.
