Poland’s government has published a draft law introducing a digital tax aimed at large technology companies, seeking fairer taxation and increased revenue.
Digital Tax in Poland: Who Will Be Affected?
Deputy Prime Minister and Minister of Digital Affairs Krzysztof Gawkowski announced the publication of the draft law introducing a digital tax in Poland, stating it’s time for large tech companies (“Big Tech”) to pay equal taxes.
The proposed tax is intended to compensate for services provided and ensure global corporations pay taxes comparable to local firms in Poland.
Rationale for the New Tax
The government argues that the current economic landscape, increasingly reliant on platforms, cloud infrastructure, and digital marketing, outpaces existing legal regulations.
This gap leads to tax loopholes and transactions occurring outside traditional fiscal mechanisms, contradicting the principles of equal treatment and universal taxation.
Who is Subject to the Digital Tax?
The tax will apply to services provided within Poland, specifically those involving social media platforms, cloud infrastructure, and digital marketing tools.
Exemptions and Tax Rate
Entities whose primary activity is publishing editorial materials prepared by or for them will be exempt from the tax.
The tax will apply to entities with global revenues exceeding €1 billion and taxable revenues in Poland exceeding 25 million złoty, regardless of their tax residency or location.
The tax rate will be 3% of revenue, reduced by any Corporate Income Tax (CIT) already paid in Poland.
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