Executive summary

Public statements made by representatives of the Ministry of Digital Affairs in July 2026 reaffirm the government's intention to proceed with the Digital Services Tax project. The Minister of Digital Affairs stated on 22 July 2026 that the draft legislation had been finalized and would be published before the end of July 2026, while Deputy Minister subsequently indicated that publication could occur within days. These statements have renewed attention on the proposal and market expectations that the legislation could be advanced with a view to becoming effective from 1 January 2027.

(For background, see EY Global Tax Alert, Poland advances work on the Digital Services Tax, dated 18 February 2026).

The proposal is still at an early stage, but recent developments suggest that work on the project is continuing and that the DST remains on the government's policy agenda. The renewed public endorsement of the initiative by senior representatives of the Ministry of Digital Affairs, together with indications that the draft legislation is ready for publication, suggests that the government continues to actively consider introducing the measure. At the same time, businesses should note that significant aspects of the regime remain open and may evolve during the legislative process.

The Ministry of Digital Affairs estimates that the proposed tax could generate significant additional budget revenues, although the actual fiscal impact will depend on the final scope and design of the regime.

Current legislative status

Recent public statements made by senior representatives of the Ministry of Digital Affairs suggest that work on the project is continuing and that the DST remains under active consideration by the government.

The Ministry of Digital Affairs continues to present the DST as a measure aimed at addressing the taxation of large digital platforms operating in Poland.

Scope of the proposed tax

Based on the currently available working assumptions, the Polish DST would apply to revenues attributable to Poland from selected digital services.

The tax would likely apply to revenues derived from:

• Targeted online advertising
• Digital intermediation services through multi-sided platforms
• The sale or licensing of user data

Certain categories of activities, such as editorial content or regulated financial services, may be excluded from scope.

The assumptions also envisage an interaction with Polish corporate income tax (CIT), which may reduce the effective DST burden for taxpayers already paying CIT in Poland.

The proposed tax rate is 3%. The tax would apply only to the largest taxpayers or consolidated groups meeting both global and Polish revenue thresholds.

The taxable base would generally be linked to revenues from taxable digital services supplied in Poland during the relevant settlement period, with detailed allocation rules expected to be clarified in the draft legislation.

Expected timeline

The legislative timeline has recently become more concrete:

• Q3-Q4 2026: According to recent statements by senior representatives of the Ministry of Digital Affairs, the draft bill introducing the digital services tax may be submitted to the Council of Ministers later this year, although no specific date has been confirmed.
• Vacatio legis: The time span between a law's promulgation and when it becomes legally binding is expected to allow businesses time to prepare.
• 1 January 2027 (indicative): This is the date currently indicated for the law's potential entry into force.

The final timing will depend on the outcome of the legislative process and political negotiations.

What this means for businesses

Groups operating in the digital sector, in particular those generating revenue from advertising, platform intermediation or user data, should, depending on their particular circumstances:

• Closely monitor legislative developments
• Assess potential exposure under DST-like rules
• Evaluate interaction with existing CIT obligations
• Consider potential additional compliance requirements, including the need to collect data supporting the allocation of revenues to Poland