Biznes Fakty
Digital tax in Poland. There is a proposal
At a gathering held at the Ministry of Digital Affairs, a suggestion for implementing a digital tax in Poland was introduced, which would be applicable to companies with worldwide revenues exceeding EUR 750 million, as stated by the ministry.
As indicated, a discussion involving market stakeholders and NGOs occurred on Wednesday, with the participation of Deputy Prime Minister and Minister of Digital Affairs Krzysztof Gawkowski and Deputy Minister of Digital Affairs Dariusz Standerski. During this meeting, representatives from the Instrat Foundation shared a report detailing existing global frameworks and suggestions for instituting this kind of tax in Poland, based on rates of 3%, 4.5%, and 6%.
During the discussions, ministry representatives proposed that the digital tax would be imposed on businesses with global revenues surpassing EUR 750 million.
Digital tax proposal
Per the ministry’s proposal, the following items would fall under taxation:
- platform or application services that facilitate the exchange of information, products, or services among users;
- targeted digital advertising, meaning specific ads directed at certain users based on previously established user profiles;
- services related to conveying user data.
„The approach is primarily straightforward. Companies subject to this tax will need to report their actual earnings linked to services rendered in Poland or in relation to properties or products located in Poland,” the ministry stated.
Deputy Prime Minister comments
„It is essential for us to ensure that international corporations make fair tax contributions without unfairly burdening honest companies that contribute to the budget,” remarked Krzysztof Gawkowski, as quoted in the press release. „From our viewpoint, this objective can be most effectively reached by implementing a modest digital tax rate of three percent and establishing mechanisms to safeguard companies that genuinely fulfill their CIT obligations in Poland,” he further stated.
The ministry indicated „a suitable reduction (of the digital tax – ed.) based on the corporate income tax remitted in Poland.” It also clarified that the funds generated from the digital tax would be allocated towards the advancement of Polish technology and innovations, as well as supporting the creation of quality media content.
A digital tax set at 3% could yield revenues of PLN 1.7 billion by 2027, exceeding PLN 2 billion in 2028, PLN 2.5 billion in 2029, and surpassing PLN 3 billion in 2030.
The perspectives of the participants from the meeting will be considered while formulating the proposal, which will be converted into a draft legislation and will undergo further consultations, as declared by the Ministry of Digital Affairs.
Digital tax controversy
Deputy Prime Minister Krzysztof Gawkowski announced the plan to implement a digital tax in Poland back in March. Tom Rose, the nominee for the position of US ambassador to Poland by Donald Trump, commented on this announcement. In a post on the X platform, he warned that Trump would take retaliatory measures against the establishment of the digital tax.
At that time, Finance Minister Andrzej Domański stated that his ministry was not working on the introduction of a digital tax. „In Poland, tax policy is determined by the Ministry of Finance. We are not currently pursuing a digital tax. However, as a nation, we decide which taxes to implement, and no statements from ambassadors influence our choices,” Domański remarked.
In mid-2019, France became the first nation in Europe to implement a 3% digital tax on major tech firms. This tax was designed to exempt nearly all French tech companies. The criteria included global revenues of €750 million, with at least €25 million originating from France. In 2019, US President Donald Trump criticized the French tax as „stupid” in light of President Emmanuel Macron’s actions and announced that he would respond by, among other measures, imposing higher tariffs on French wine.
