Poland proposes new windfall tax on oil companies to lower fuel 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
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Poland advances VAT modernisation through ViDA package implementation
Poland's Council of Ministers backed a draft amendment to the Act on Goods and Services Tax and related legislation, according to a release on 2 September 2026. The modifications target the VAT e-commerce package, which took effect on 1 July
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Poland proposes extending corporate withholding tax pay & refund suspension to 2028
Poland’s Ministry of Finance has published draft corporate income tax and personal income tax regulations for consultation that would extend the temporary exemption from the “pay and refund” withholding tax mechanism for so-called technical
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Poland proposes CIT hike to fund energy-intensive industry support
Poland's government has advanced a draft legislative proposal (Draft Act UD459) to support energy-intensive industries facing global competition disadvantages because electricity costs are nearly double those in competing regions. Draft Act UD459
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Poland proposes higher corporate tax rates in 2027 draft budget
Poland’s government has approved a draft 2027 budget on 28 August 2026 with projected total tax revenues of PLN 622.4 billion for 2027, representing a PLN 57.8 billion increase over 2026's expected performance. The budget plan, prepared under the
See MorePoland proposes 22% CIT rate for large companies in tax reform package
Poland’s government has unveiled a package of tax changes that would increase the basic CIT rate to 22% for entities with annual revenues exceeding EUR 50 million and for tax capital groups, while introducing changes to several other tax
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Poland expands tonnage tax regime to boost shipping under national flag
Poland has published the Act of 17 July 2026 amending certain laws to support shipping enterprises and create favourable conditions for their operation under the Polish flag. Signed into law on 7 August 2026, it outlines a 2026 Polish legislative
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Poland temporarily cuts VAT rate on motor fuels to 8%
Poland’s Minister of Finance and Economy issued a regulation on 13 August 2026 temporarily reducing the VAT rate on certain motor fuels to 8%. The measure amends the Regulation of 9 December 2023 on reduced VAT rates and applies for two weeks,
See MorePoland: Ministry of Digital Affairs unveils draft 3% digital services tax
Poland's Ministry of Digital Affairs has published a draft bill introducing a Compensatory Tax on Certain Services, effectively establishing a Digital Services Tax (DST) on 31 July 2026. The tax applies to online targeted advertising, the
See MorePoland: Sejm introduces new VAT warehousing regime, tightens abuse rules
Poland’s Sejm (lower house of the parliament) has enacted the draft law of 17 July 2026, which introduces a comprehensive set of amendments to the Polish VAT Act (the Act of 11 March 2004), encompassing the new VAT warehousing regime, compliance
See MorePoland eases transfer pricing compliance, payment penalties
The Polish Council of Ministers approved amendments to the Personal Income Tax Act and Corporate Income Tax Act on 21 July 2026, designed to cut red tape around transfer pricing disclosures and reduce penalties for misfiled payments. The changes
See MorePoland raises e-cigarette excise tax to PLN 50 per unit, closes design loopholes
Poland's Council of Ministers approved an amendment to the Excise Duty Act on 21 July 2026, closing loopholes in how the government taxes e-cigarettes and vaping equipment. The new rules treat all vaping devices the same way regardless of their
See MorePoland: Council of Ministers approve simplified VAT rules for trade, customs
Poland’s Council of Ministers approved draft amendments to the Goods and Services Tax Act on 21 July 2026. The changes target three pain points: redundant paperwork for importers, manual customs processes, and disagreements with tax authorities
See MorePoland gazettes amended mandatory disclosure rules, raises third-party tax payment threshold
Poland has gazetted the Act of 29 May 2026 amending the Tax Ordinance and Certain Other Acts, modernising tax reporting procedures, specifically concerning tax schemes and the exchange of fiscal information within the European Union. One of the
See MorePoland to implement EU flat-rate customs fee on online purchases from outside bloc
Poland's Ministry of Finance has announced changes to e-commerce rules effective 1 July 2026, including the removal of the customs duty exemption for online purchases from outside the EU valued at up to EUR 150. The EU scrapped its old EUR 150
See MorePoland gazettes notice identifying 44 jurisdictions with QIIR, 49 with QDMTT under GloBE rules
Poland has issued a notice identifying jurisdictions, other than Poland, that have introduced a qualified income inclusion rule (QIIR) or a qualified domestic minimum top-up tax (QDMTT), or that satisfy the QDMTT safe harbour conditions. The notice,
See MorePoland to tax fuel companies’ windfall profits, recover government spending
Poland's government has introduced emergency legislation targeting fuel companies that have reaped unusually large profits from Middle East-driven energy turmoil, according to a release on 16 June 2026. The temporary windfall tax, set to take
See MorePoland extends lower VAT on fuels through June 2026, withdraws excise cuts
Poland’s government announced on 15 June 2026 that it has prolonged the reduced VAT rate on petrol, diesel, and pure biocomponents until 30 June 2026, maintaining relief measures introduced under its CPN programme aimed at stabilising fuel prices
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