Poland is moving forward with a 3% Digital Services Tax aimed squarely at the world’s largest tech companies. The Finance Ministry confirmed the proposal’s advancement in May 2026, with draft legislation expected by the end of September.
The levy targets companies pulling in more than €1 billion in global revenue and at least 25 million PLN (roughly $6-7 million) from Polish operations. That threshold effectively narrows the crosshairs to major US and Chinese tech giants.
What the tax actually covers
The DST focuses on three specific revenue streams: online advertising, social media platforms, and the monetization of user data. Streaming services and direct sales would be exempt under the current proposal.
Poland already has a 1.5% DST on audiovisual media services, established back in 2020. The new levy essentially doubles down on that approach and broadens the scope considerably. Digital Affairs Minister Krzysztof Gawkowski officially added the initiative to the legislative agenda in March 2026, following public consultations that began in February.
