Poland: Proposed digital services tax
The proposed tax would apply to revenues generated from specific digital services provided within Poland’s territory.
The Polish Ministry of Digital Affairs on January 27, 2026, announced (Polish) that it has submitted a request to include in the legislative agenda the draft bill on a compensatory tax for certain services, which aims to provide equal taxation of revenues generated from digital services in the Polish market. Consultations on the adopted assumptions of the draft will be held on February 2 for representatives of organizations that represent entities affected by the proposed measures.
Transactions in scope
The proposed tax would apply to revenues generated from specific digital services provided within Poland’s territory, including:
- Placing targeted advertisements on digital interfaces directed at users
- Providing multilateral digital interfaces that enable user interactions or facilitate direct transactions between users, such as the exchange of goods or services
- Selling, licensing, or monetizing user data, both individual and aggregated, generated through user activity on digital interfaces
Certain activities would be excluded from taxation, such as:
- Providing digital interfaces primarily for delivering digital content owned by the provider or for which the provider has distribution rights, or for offering communication or payment services
- Selling goods or services online through a supplier's website when the supplier does not act as an intermediary
- Offering regulated financial services by entities subject to financial market supervision
- Providing services by trading systems or entities systematically internalizing transactions listed in Directive 2014/65/EU
- Offering regulated crowdfunding financial services or services facilitating credit issuance
- Entities primarily engaged in publishing editorial materials prepared by or for them
Taxpayers in scope
Taxpayers subject to the tax would include entities or consolidated groups for financial accounting purposes that meet the following criteria:
- Global revenue exceeding €1 billion in the previous reporting period
- Taxable revenue earned in Poland exceeding PLN 25 million in the previous reporting period
The tax would apply regardless of the taxpayer’s residency or headquarters location.
Rate
The proposed tax rate would be set at no more than 3% of the taxpayer's revenue derived from the specified services in Poland. The tax amount would be reduced by the corporate income tax (CIT) owed by the taxed entity.
For more information, contact a KPMG tax professional:
Philippe Stephanny | philippestephanny@kpmg.com
Chinedu Nwachukwu | chinedunwachukwu@kpmg.com