Poland plans to introduce a digital tax

Poland is taking on the tech giants. The government in Warsaw plans to draft a law on a digital tax—and is prepared to risk further friction with the United States in the process.

Deputy Prime Minister and Minister of Digital Affairs Krzysztof Gawkowski justifies the plan by reviving an old accusation with renewed vigor: Global platforms often pay less than domestic companies, even though they earn money in the same market. From the government’s perspective, this distorts competition—and costs the state revenue.

Warsaw is targeting digital corporations

The plan is to impose a tax of up to three percent on certain digital revenues. This would affect, among other things, online advertising, platform businesses, and the trade in user data. However, only large corporations would have to pay: the tax is intended only for companies with more than one billion euros in annual global revenue and at least 25 million złoty in revenue in Poland.

The target is clear. The focus is primarily on international technology companies whose business models can easily scale across borders, while the tax burden often falls elsewhere. Streaming services, telecommunications firms, and financial service providers, on the other hand, are to be exempt.

A Political Conflict in the Making

The idea is not new. The Ministry of Digital Affairs had already outlined a similar framework last year. Now the concept is becoming a concrete legislative proposal. This is likely to reignite the transatlantic dispute.

For wherever European countries have introduced digital taxes, criticism has come from Washington. For years, the U.S. has viewed this primarily as a targeted burden on American corporations such as Google, Meta, Amazon, or Apple. When Poland first toyed with the idea in 2025, the U.S. ambassador at the time reacted with unusual sharpness, calling the plan “self-destructive.”

The government in Warsaw now appears determined nonetheless. The proposal is part of a broader effort by Poland to more strictly regulate the influence of large platforms. This includes the latest proposal to restrict access to social media for children under 15.

More Money, More Control

For the government, the digital tax is therefore more than just a new source of revenue. It is also a political signal: the digital single market should no longer operate according to rules that primarily benefit the largest global providers.

Whether the law will ultimately be enacted—and in what form—remains to be seen. But one thing is already clear: If Poland follows through, it is likely to affect not only the tech industry—but also relations with Washington.