- Poland has introduced draft legislation for a Digital Services Tax (DST) imposing a 3% tax on revenue from certain digital services (targeted advertising, multi-sided digital interfaces, and user data transmission) attributable to Poland.
- The DST applies to businesses with global revenue exceeding €1 billion and Polish in-scope revenue over PLN 25 million, but uniquely includes a broad credit mechanism for Polish corporate income tax, R&D, and investment expenditures.
- The draft is currently undergoing a 60-day public consultation, allowing stakeholders to provide input before the potential effective date of 1 January 2027.
Source EY
Poland Proposes Digital Services Tax on Multinational Tech Firms
- Poland plans to introduce a Digital Services Tax (DST), with public consultations starting February 2, 2026.
- The tax would target multinational groups with over €1 billion in global revenue and more than PLN 25 million in Polish taxable revenue.
- A rate of up to 3% would apply to Polish digital ad, platform, and user-data revenues, reduced by any related corporate income tax already paid.
- Exemptions would cover certain services such as streaming, regulated financial services, direct online sales, and editorial internet media.
- The government says the DST would support fair competition and fund tech development, though analysts suggest expanding VAT instead could raise revenue.
Source: news.bloombergtax.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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