KPMG Weekly Tax Review. New banking tax announced

On 13 August 2025, the Ministry of Digital Affairs held a meeting to discuss potential models for a digital services tax scheme, during which initial proposals on a direct tax on the consolidated revenues of the largest entities operating in the digital market (specifically, those with global annual revenues exceeding EUR 750 million) were presented. The Ministry’s proposal was developed based on an expert report prepared by the Instrat Foundation, which put forward two approaches to the new levy, i.e., a narrow and a broad one. According to the narrow approach, only revenues from targeted digital advertising would be taxed, at a rate of 5%, 6%, or 7.5%, while according to the broad approach, not only advertising revenues but also income from providing digital interfaces would be taxed, yet at lower rates of 3%, 4.5%, or 6%. According to media reports, the Ministry of Digital Affairs has opted for the broad variant, applying the lowest proposed rate (i.e. 3%). The new levy would be due on, inter alia, digital interface services and targeted digital advertising services, possibly excluding digital intermediation services and regulated financial services. Companies subject to the tax would be required to report actual revenues related to services provided in Poland, or concerning property or goods located in Poland. The next stage in the process of introducing a digital tax in Poland is drafting a bill.

Równościowy podatek od usług cyfrowych - spotkanie z organizacjami pozarządowymi

On 13 August 2025, information on the bill on packaging and packaging waste, aimed at implementing the relevant EU regulations was published on the Government Legislation Centre’s website. The bill provides for, inter alia, the establishment of a new model for the extended producer responsibility (EPR) system in Poland, specifically through: the introduction of a packaging fee; assigning the National Fund for Environmental Protection and Water Management with the tasks of a Producer Responsibility Organization (PRO); abolishing, from 2028, the requirement for producers paying the packaging fee to achieve specified recycling targets; abolishing, from 2028, the product fee for packaging; and introducing a packaging relief scheme. New regulations are to become effective on 1 January 2026 (with a transitional period from 2026 to 2027). The complete entry into force would take place in 2028. Currently, the bill is being assessed.

Projekt ustawy o opakowaniach i odpadach opakowaniowych

On 13 August 2026, information on the draft regulation of the Minister of Finance and Economy amending the regulation on extending the deadline for remitting the tax due on income from unrealized gains by PIT payers was published on the Government Legislation Centre’s website. The draft regulation extends the deadline to remit tax on income from unrealized gains by another 2 years. This means that the tax due on income from unrealized gains under monthly declarations submitted for taxable periods from 01 January 2019 to 30 November 2027 must be remitted by taxpayers by 31 December 2027. In turn, the unrealized gains tax on assets lost before 1 December 2027 will be due by the 7th day of the month following the month in which the taxpayer lost all or part of the asset. The regulation is to enter into force 14 days after its promulgation.

Projekt rozporządzenia Ministra Finansów i Gospodarki zmieniającego rozporządzenie w sprawie przedłużenia terminu do wpłaty przez podatników podatku dochodowego od osób fizycznych podatku należnego od dochodów z niezrealizowanych zysków

On 11 August 2025, the President's bill amending the Personal Income Tax Act and certain other acts was submitted before the Sejm. The bill provides for, among other measures: an increase in the PIT threshold from PLN 120,000 to PLN 140,000; an increase in the PIT allowance for parents of at least two children who are taxed according to the tax scale to PLN 16,800; and a rise in the rate of the additional tax liability imposed by tax authorities in cases involving anti-tax avoidance regulations (from 10% to 20% of the determined tax liability). The new regulations (with certain exceptions) are intended to come into force on 1 January 2026. The bill is currently under consultation.

Inicjatywa ustawodawcza: „PIT Zero. Rodzina na plus” \ Prawo \ Inicjatywy ustawodawcze \ Oficjalna strona Prezydenta Rzeczypospolitej Polskiej

On 11 August 2025, draft regulations of the Minister of Finance and Economy amending the regulation on the exemption from the obligation to collect withholding tax on corporate income and the regulation on the exemption from the obligation to collect withholding tax on personal income were published on the Government Legislation Centre’s website. The goal of the amending regulations is to extend the period of exemption from the obligation to apply the pay & refund mechanism in withholding tax for payments made through intermediary remitters referred to in Article 26(2c) of the CIT Act and Article 4(4d and 10) of the PIT Act until the end of 2026. The regulations will enter into force on the day following their publication.

Projekt rozporządzenia Ministra Finansów i Gospodarki zmieniającego rozporządzenie w sprawie wyłączenia obowiązku poboru zryczałtowanego podatku dochodowego od osób prawnych

Projekt rozporządzenia Ministra Finansów i Gospodarki zmieniającego rozporządzenie w sprawie wyłączenia obowiązku poboru zryczałtowanego podatku dochodowego od osób fizycznych

In its judgment of 13 August 2025 (case file III FSK 656/25), the Supreme Administrative Court held that the amount of a company’s tax liability and the resulting tax arrears cannot be challenged in proceedings initiated against a member of the company’s management board under Article 116 of the Polish Tax Code. According to the Court, the CJEU judgment (C-277/24, Adjak) does not constitute grounds for contesting final decisions and non-appealable judgments previously issued against the company.

In its judgment of 12 August 2025 (case file II FSK 1515/22), the Supreme Administrative Court ruled that remuneration for annual leave and for incapacity to work due to illness may be included as eligible costs for the purposes of R&D tax relief. When determining the proportion for calculating eligible costs where employees are engaged in R&D activities, the method set out in the Supreme Administrative Court’s judgments of 8 February 2023 (case file II FSK 1537/20) and 9 April 2024 (case file II FSK 1104/21) should be applied.

On 13 August 2025, the Minister of Finance and Economy announced that the government will soon present the framework for new legislation introducing a tax on windfall profits in the banking sector. According to the Ministry, the high profits recorded by banks are a result of the National Bank of Poland maintaining elevated interest rates. In June 2025, it was reported that work was underway on a tax concerning interest on the mandatory reserve held by banks at the National Bank of Poland. At that time, the Minister indicated that revenues to the state budget from this source could reach PLN 1.5-2 billion in 2026.