Poland Proposes 75% Fuel Windfall Tax

30 May 2026 Poland Radar 0 Comments

Poland proposes a 75% fuel windfall tax on extraordinary fuel profits, aiming to raise about PLN 5bn in 2026. Learn what this means for expats.

The government unveiled a plan for a fuel windfall tax on extraordinary profits of oil and fuel companies. Consequently, the proposal aims to deliver roughly PLN 5 billion to the state budget in 2026.

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What the draft law says

The Ministry of Finance published the draft at the Government Legislation Centre. Moreover, the law targets companies that produce or trade liquid fuels and hold import licences. However, the tax will apply only to profits earned from March 1 to December 31, 2026. In addition, the government will tax profits that exceed a normal margin. Therefore, the rate on the excess will reach 75 percent.

Who would pay and how much

The law designates the largest market players as primarily liable. For example, the ministry estimates that Orlen may account for a large share of the tax base. Consequently, other firms would cover the remaining part. Moreover, the draft defines the taxable excess as real sales revenue minus a computed reference margin. The ministry sets that margin using a company’s average fuel margin from its last full financial year. Then the law adds a 20 percent buffer to that margin. However, the government also sets a floor. Therefore, if the computed margin falls below 2 percent, the law will use a 2 percent minimum margin.

Why Warsaw cares and what could change

Warsaw will host much of the debate. Consequently, parliamentarians and energy firms will negotiate the rules. Moreover, experts warn the tax could affect future investment in refining and distribution. However, the ministry frames the measure as temporary. In addition, the proposal cites global energy tensions and spillovers from the Middle East as reasons for the move. Therefore, the tax aims to recoup profits that the ministry calls “extraordinary”.

How the state will calculate revenue

The ministry forecasts about PLN 5 billion in 2026 and PLN 250 million in 2027. Consequently, the government expects a one-off windfall. Moreover, the draft assumes large companies will carry most of the liability. In addition, the revenue estimate rests on company-reported margins and market scenarios.

💡 GOOD TO KNOW: As an expat, you should know Poland often introduces targeted taxes during crises. Therefore, such rules can change quickly in parliament. In addition, public institutions like ZUS (social security), NFZ (public health fund), and PESEL (national ID number) may feel secondary effects if the state redirects revenue. Consequently, track official announcements and consult your employer or tax advisor if you work in fuel, transport, or logistics.

The debate will likely focus on fairness and economic impact. Moreover, businesses claim high rates may reduce investment. However, the government stresses the temporary and exceptional nature of the tax. Therefore, the law may still change during legislative work.

For now, the draft moves through the legislative process. Consequently, companies, analysts, and MPs will shape the final text. Moreover, expats working in related sectors should monitor outcomes closely.

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