Key Provisions of Poland’s Proposed Digital Tax Bill Targeting Large Global Entities

• A digital tax bill was introduced, targeting certain services in Poland, such as targeted digital advertising.
• Publishers of editorial content and direct sellers (without intermediaries) are excluded from the tax.
• The tax applies to entities or groups with global revenues over EUR 1 billion and Polish revenues above PLN 25 million.
• The tax rate is 3% of revenues from specified services, reduced by CIT.
• The bill is expected to be passed by the Council of Ministers in Q3 2026.

Source: kpmg.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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