Poland is proposing a 3% Digital Services Tax (DST) on digital platforms’ advertising, data services and intermediary services, targeting companies with global revenues over €1 billion and Polish revenues above €250 million. The tax will apply only to income from Polish users and will credit Polish corporate income tax paid to reduce double taxation. A public consultation will begin in February 2026, with a draft bill expected after stakeholder feedback.
A public consultation will start in February 2026, and a draft bill is expected after stakeholder feedback.
Companies must have global revenues exceeding €1 billion and Polish revenues above €250 million.
Poland will offer a credit against DST liability for any Polish corporate income taxes paid.
Digital intermediation services that do not create value, online sales through a supplier’s own website, and services offered by regulated financial institutions are exempt.
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The Invoicing Hub · 1 day ago
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VatCalc · 16 days ago
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