Poland plans to impose a new tax on digital services from firms with global revenue above €1bn, officials announced.

The Ministry of Digital Affairs said the levy would apply at a rate of up to 3% on targeted advertising, user data sales and certain marketplace services, with consultations on the draft scheduled for February 2.

The proposed digital services tax would affect companies or consolidated groups operating in Poland whose worldwide sales exceed €1bn and whose taxable Polish revenue exceeds PLN25mn, the ministry said. The charge would be reduced by the amount of corporate income tax paid.

Under the plan, the levy would cover firms that display personalised advertising tailored to individual users or enable interactions between users or facilitate delivery of goods and services via a digital interface, the ministry said. That description encompasses online marketplaces and social media platforms.

The tax would also apply to businesses that sell user data, according to the draft.
However, the ministry said certain categories would be exempt, including companies whose digital interface is used mainly to deliver digital content and providers of communication or payment services. That would cover video and music streaming platforms, telecommunications firms and electronic banking.

Businesses selling goods or services online without acting as an intermediary — such as a clothing brand’s direct web store — would also be excluded, the ministry said.

The exemptions would extend to firms offering banking, insurance, pension, investment, capital market and crowdfunding services, the ministry added.

Deputy Prime Minister and Digital Affairs Minister Krzysztof Gawkowski first flagged plans for a digital levy in March 2025, and earlier outlines had proposed taxing firms with global revenue over €750mn to generate about PLN1.7bn in budget receipts by 2027 and over PLN3bn by 2030.

Digital services taxes are already in force in several countries, including the UK at 2% and Italy, France and Spain at 3%. Other nations such as Austria, Hungary, Turkey and Japan impose higher rates, while Finland, Sweden, Germany, Ireland, the Netherlands, the US and China have not adopted such levies.

US officials have criticised plans for digital service levies, warning they could harm bilateral trade ties because they disproportionately affect American technology firms, which are among the main providers of services targeted by the tax.

US President Donald Trump has threatened to impose tariffs on countries that introduce digital taxes, arguing that such measures unfairly target US technology corporations and discriminate against American businesses.