Poland is moving forward with its proposed Digital Services Tax (DST). Following the 2025 proposal to introduce DST on tech giants and consultations on DST legislation conducted in February this year, the Ministry of Digital Affairs confirmed that the government remains committed to the project. In late July 2026, the Ministry announced that the draft legislation had been finalized internally but not formally published.

Legislative Status and Timeline

The proposed DST legislation is currently under active consideration, with the Ministry of Digital Affairs continuing to develop it. Under the current wording, the 3% DST would apply to Polish-attributable revenue from selected digital services, including targeted online advertising, digital intermediation through multi-sided platforms, and the sale or licensing of user data. 

Notably, certain activities, such as editorial content and regulated financial services, could be excluded. The Polish DST targets the largest taxable persons or consolidated groups that meet both global and Polish revenue thresholds.

For businesses already subject to Polish corporate income tax (CIT), the proposed draft includes a provision that could reduce the effective DST burden. While the timeline remains undefined, the legislation is moving closer to its final form. 

The DST draft legislation could be submitted to the Council of Ministers during Q3 or Q4 2026, followed by a grace period giving businesses time to prepare. This timeline indicates that the DST could be introduced starting January 1, 2027. However, the final implementation date will depend on the legislative process and political negotiations.

Compliance Considerations

Facing new tax and compliance obligations, businesses, particularly those generating revenue from online advertising, digital platform intermediation, or the sale and licensing of user data, should closely monitor legislative developments and assess whether they could fall within the proposed DST thresholds. Additionally, digital companies should evaluate how the new tax could interact with existing Polish CIT obligations and whether this could affect their overall tax burden.