Poland plans to introduce a 3% digital tax despite criticism from the U.S.

The Polish Ministry of Finance will review the proposal put forward by the Ministry of Digital Affairs for a 3% digital tax. Finance Minister Andrzej Domański made this announcement on May 13, as Warsaw continues to push forward with its plans despite criticism from the U.S. government.

The Polish government expects to pass the draft bill by the end of September. The measure would introduce a countervailing tax on selected digital services provided by the largest global companies operating in Poland.

When asked about potential objections from Washington, Domański stated that Poland would determine its tax policy independently.

“Poland decides for itself which taxes apply in Poland. Companies in the new technology sector must pay taxes in Poland—just like everyone else,” Domański told reporters, according to PAP.

The current plan builds on an earlier proposal from 2025, when the Ministry of Digital Affairs first outlined a regulatory framework targeting large multinational technology companies—primarily from the U.S.

The tax is intended to apply to activities such as personalized advertising, online marketplaces, and the sale of user data. Exempt, however, would be digital content streaming, telecommunications services, and financial services.

Several European countries have already introduced digital taxes, including the United Kingdom with a rate of two percent, as well as France, Italy, and Spain, each with a rate of three percent.

Such measures have faced criticism in Washington for years, as they often affect major U.S. technology companies—including Alphabet, the operator of Google; Meta, with its Facebook and Instagram platforms; as well as Apple and Amazon.

The issue has long been a source of tension in transatlantic trade relations. When Poland first made its plans public in 2025, the then-U.S. ambassador to Poland, Tom Rose, described the proposal as “self-defeating” and warned of potential strains on bilateral relations.

The initiative also comes at a time when Poland is separately considering restrictions on social media access for children under 15. This could further increase regulatory pressure on global technology companies operating in the country.