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Poland: Intent to introduce new windfall profits tax on banking sector announced; proposed legislation introducing packaging fee

Both proposals are under consideration.

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August 20, 2025

The Minister of Finance and Economy on August 13, 2025, announced that the government will soon present the framework for new legislation introducing a tax on windfall profits in the banking sector.

In addition, the government on the same date published proposed legislation implementing the EU regulations on packaging and packaging waste, which would introduce a packaging fee effective January 1, 2026 (with a transitional period from 2026 to 2027) and a new packaging relief scheme in 2028.

Read an August 2025 report prepared by the KPMG member firm in Poland

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