This is a draft act on tax on extraordinary profits from the production of certain liquid fuels and their trade, achieved by fuel companies in 2026. In its justification, the Ministry of Finance informs that “the proposed regulation is a response to the unique economic and geopolitical conditions that led to above-average financial results in a specific segment of the fuel sector“.
As the ministry emphasizes, these results are not the result of improved operational efficiency, bearing increased economic risk or implementation of additional investments, but are “the result of a supply shock”.
See also: Here are the windfall tax details. The government wants to adopt the project by the end of June
Orlen is one of the companies covered by the new tax
In principle tax revenues are to be used, among others, for: to finance protective activities on the fuel market. This concerns in particular the “Fuel Prices Lower” (CPN) package of regulations in force since the end of March.which includes a reduction in the VAT rate and excise duty on petrol and diesel, as well as maximum retail fuel prices announced daily.
“The estimated amount of the tax on extraordinary profits (75% of the tax base) for the period from March to December 2026 would amount to PLN 5 billion, of which estimated payments in 2026 will amount to PLN 4.75 billion and in 2027 PLN 0.25 billion (advance payment for December 2026),” it was written in the regulatory impact assessment.
See also: Not only Orlen will pay the new tax. The expert counted the amounts
According to the authors of the projects, the fuel market leader – Orlen – may be one of the companies subject to the tax. In his case, the tax base will be approximately PLN 4 billion. However, the share of other industry entities in the tax base for windfall tax will amount to 40%.
Taxpayers are to be entrepreneurs who, between March 1, 2026 and December 31, 2026, will be producers or sellers of liquid fuels. The tax base will be the surplus over the amount of revenue that would be achieved by this taxpayer using the reference margin. The reference year will be the financial year ending before March 1, 2026. The surplus of more than 20% will be taxed. revenue growth. It was proposed that the tax rate would be 75%. the tax base defined in this way.
Earlier, Minister Andrzej Domański announced that revenues from the tax on excess profits should exceed PLN 4 billion, and at the end of March, Prime Minister Donald Tusk announced that the government would introduce a tax on excess profits of fuel companies.
