Digital tax in government work. The government estimates the revenues at billions of zlotys
Draft act on the so-called digital tax has been included in the government's work list; assumes up to 3 percent tax on the revenues of large companies providing selected digital services in Poland – Deputy Prime Minister and Minister of Digital Affairs Krzysztof Gawkowski announced on Tuesday.
– It's a good day for digitalization, because the digital services tax has been included in the government's list of works – said Deputy Prime Minister Gawkowski in a recording published on website X.
– Global corporations often pay less tax than local companies – it's time to end this. It's time for big players, big big tech, to pay equal taxes for digitalization and development for the future. The benefits of introducing a digital tax are truly enormous. This amounts to billions of zlotys to the state budget every year. This means greater competitiveness for Polish companies and, ultimately, it is money that we will spend on artificial intelligence, cybersecurity, digital competences and digital services. Digital tax is a good future for Poland, argued the head of MC.
As he said, the project assumes up to 3%. tax on revenues from selected digital services in Poland, related to, among others, with online advertising, platforms connecting users and data trading. The tax is to apply only to the largest players with global revenues above EUR 1 billion and above PLN 25 million in Poland and is to be reduced by the CIT paid. – informed the deputy prime minister.
He clarified that the tax would not cover the sale of own online products, financial services or media publishing content.
Digital tax on advertising and data trading
The Ministry of Digital Affairs has submitted an application for entry into the list of legislative works of the draft act on the compensatory tax on certain services, i.e. on the so-called digital tax on January 27. According to Tuesday's entry in the list, the ministry proposed a tax rate of no more than 3%. According to the assumptions presented by MC the tax is to cover entities or consolidated groups operating in Poland whose global revenues exceed EUR 1 billion and whose taxable revenues in Poland amount to more than PLN 25 million – regardless of the tax residence of the entities or their registered office.
The project assumes the possibility of appointing a tax representative, i.e. a natural person, a legal person or an organizational unit without legal personality, which has its registered office in Poland, is registered as a VAT payer and has not been in arrears with payments of individual taxes for the last 24 months.
Among the goals of the regulation, the ministry mentioned equalizing competitive opportunities between global corporations and enterprises that are currently in a less favorable market situation. Another goal is to support the development of domestic technologies and innovations as well as quality media content that have suffered losses as a result of changes in the market structure.
The digital tax would be paid by companies that place targeted advertisements on the digital interface, the so-called personalizedi.e. selected for a specific user based on information about him. The tax would also apply to companies that enable users to interact with other users via a digital interface or facilitate the delivery of goods or services. The description shows that these are marketplaces or social networking sites. The ministry also proposed that the tax should apply to companies that sell user data.
Exclusions for VOD, banks and own stores
According to the MC's proposal, enterprises that provide users with a digital interface to provide digital content, as well as enterprises providing communication and payment services, are to be exempt from taxation. The description shows that these are VOD and music streaming portals, telecoms and electronic banking.
Companies that sell goods or services online via a website whose supplier does not act as an intermediary are also to be exempt from tax. These are online stores of a manufacturer that sells its products, e.g. a store of a clothing brand selling its collections. The ministry wants companies providing, among others, not to pay digital tax. banking, insurance, pension, investment, capital market and crowdfunding services.
Poland joins France and Italy
The plan to introduce a digital tax in Poland was announced by Deputy Prime Minister and Minister of Digital Affairs Krzysztof Gawkowski for the first time in March 2025. In August last year. The Ministry of Digital Affairs presented the initial assumptions of the project, which showed that the tax would be paid by companies with global revenues above EUR 750 million. At that time, the ministry supported a tax of 3%, which would guarantee PLN 1.7 billion in budget revenues in 2027 and over PLN 3 billion in 2030.
Digital taxes apply to, among others: in Great Britain (2%), in Italy, France and Spain (3%), in Austria (5%), in Hungary and Turkey (7.5%), in Japan (10%) and in Canada (3%). It has not been introduced by, among others, Finland, Sweden, Germany, Ireland, the Netherlands, the USA and China. (PAP)
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