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Poland implements windfall tax on fuel companies
A new windfall tax on fuel companies has officially entered into force in Poland as of November 1. The legislation, signed by President Karol Nawrocki, targets extraordinary profits earned by liquid fuel producers and importers between March 2026 and March 2027.
The tax imposes a 60 percent rate on revenue exceeding a threshold based on 2025 historical margins plus a 20 percent buffer. For companies not involved in production, the tax is capped at 50 percent of net income or profit. The Ministry of Finance estimates the tax will generate approximately 5.2 billion PLN for the state budget.
These funds are intended to support the “Ceny Paliwa Niżej” (Lower Fuel Prices) program. While the President referred the law to the Constitutional Tribunal for subsequent review, the regulations remain in effect.
Entities
Constitutional Tribunal · European Union · European Union Council · Karol Nawrocki · Ministry of Energy · Ministry of Finance · Poland · Reflex · Slovenia · e-petrol.pl
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 2 SOURCES] Revenue will be used to fund the 'Ceny Paliwa Niżej' program. ksiegowosc.infor.pl · superbiz.se.pl
- [● 2 SOURCES] A new windfall tax on fuel companies entered into force on November 1. ksiegowosc.infor.pl · superbiz.se.pl
- [● 2 SOURCES] For non-producers, the tax is capped at 50 percent of net income or profit. ksiegowosc.infor.pl · superbiz.se.pl
- [● 2 SOURCES] The tax base is revenue exceeding 20 percent above the 2025 historical margin. ksiegowosc.infor.pl · superbiz.se.pl
- [● 2 SOURCES] The Ministry of Finance estimates total tax revenue will be approximately 5.2 billion PLN. ksiegowosc.infor.pl · superbiz.se.pl
- [● 2 SOURCES] The tax applies to profits earned between March 2026 and March 2027. ksiegowosc.infor.pl · superbiz.se.pl
- [● 2 SOURCES] The tax rate is 60 percent on extraordinary profits. ksiegowosc.infor.pl · superbiz.se.pl
- [● 2 SOURCES] President Karol Nawrocki referred the law to the Constitutional Tribunal. ksiegowosc.infor.pl · superbiz.se.pl