Poland Proposes 3% Digital Services Tax on Large Multinationals Targeting Online Revenue

• Poland proposes a Digital Services Tax (DST) of up to 3% on large multinationals’ revenue from targeted advertising, multi-sided platforms, and monetisation of user data.
• Exemptions include platforms delivering their own content, direct online sales by suppliers, regulated financial services, crowdfunding, and editorial content publishers.
• The DST applies to entities or groups with global revenue over EUR 1 billion and Polish revenue over PLN 25 million in the previous year.
• The tax is reduced by any corporate income tax already paid.
• Public consultation on the draft legislation will begin on 2 February 2026.

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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