Poland implements new excise taxes and energy sector regulations

Poland is implementing several legislative and economic changes affecting households and industries. President Karol Nawrocki has signed an amendment to the excise tax law, which increases rates for e-cigarette liquids and devices starting January 1, 2027, to close tax loopholes.

In the energy and heating sectors, the government is proposing to extend the reverse VAT charge for gas, electricity, and CO2 emission rights until June 2030 to maintain market liquidity. Meanwhile, residents face various heating challenges: modern gas boilers may fail during power outages due to reliance on electricity, and some apartment dwellers report unexpected heating charges even with closed radiators due to thermal conduction from neighbors.

To assist low-income households, social welfare benefits (zasiłek celowy) are available for purchasing fuel, with 2026 income thresholds set at 1010 PLN for single-person households and 823 PLN per person for multi-person households. Additionally, the Ministry of Climate and Environment is revising waste management laws to introduce mobile collection points for difficult waste, aiming to meet EU recycling targets. In healthcare, the Ministry of Health is drafting regulations to address the issue of patients failing to show up for scheduled sanatorium treatments.