The new levy would apply to major digital companies and would be charged at up to 3% of revenues from selected services performed in Poland.
Importantly, the amount due could be reduced by the corporate income tax (CIT) already paid in Poland, which is intended to limit double taxation and ensure that firms that already settle substantial CIT locally are not disproportionately affected.
At the same time, the government plans broad exemptions. Streaming services (VOD and music platforms), e-banking and other regulated financial services, as well as online shops selling through their own websites, would be excluded from the charge.
According to the announced estimates, revenue from the tax is expected to exceed PLN 3 billion by 2030.
