# Poland excise tax reform and market impact

> Live situation record from CLSTR: https://clstr.news/situations/poland-excise-tax-reform
> Updated: 2026-08-20T09:12:35.000Z. Sources: 10. Developments: 4.

On 13 July 2026, the Polish Ministry of Finance proposed a draft law to raise excise duties on alcoholic drinks by 15% from 2027 and amend various fuel-related taxes. The proposal included raising the tax on ethyl alcohol from 8,391 zł to 9,190 zł per hectolitre, with a further increase to 10,109 zł planned. Industry groups, including the Polish Beer Brewers Association, warned these hikes could reduce beer sales by approximately 5%, trigger brewery closures, and harm the supply chain for grains, potatoes, and hops.

On 23 July 2026, the Council of Ministers adopted amendments expanding the definition of electronic cigarettes to ensure all devices and components are subject to a uniform excise rate of 50 zł per unit. The liquid tax was also set to increase from 1.80 zł to 2.20 zł per millilitre, effective 1 January 2027.

By 1 August 2026, the government confirmed a 5% alcohol tax increase for 2027, with a possible 15% hike under discussion. Plans also included a 15% rise for traditional cigarettes and higher taxes on sugary drinks. The Finance Ministry defended these measures on public-health grounds.

However, subsequent reports indicate that tobacco excise hikes significantly exceeded initial discussions. While a 10% increase was once considered, actual hikes reached 25% for traditional cigarettes and up to 75% for e-cigarettes. This has driven a rapid expansion of the illegal grey market; the share of illegal cigarettes rose from 5.4% in 2024 to 9.7% in the first quarter of 2026. Consequently, the projected 3.5 billion PLN revenue surge for 2025 only materialized as approximately 1.6 billion PLN.

## Timeline

### 2026-08-20: Poland tobacco excise hikes drive growth in illegal grey market

Aggressive excise tax hikes in Poland have fueled a surge in the illegal tobacco grey market, with the share of illicit cigarettes rising to nearly 10% as tax revenue growth fails to meet government projections

2 sources. https://clstr.news/cluster/poland-tobacco-excise-hikes-drive-growth-in-illegal-grey-market

### 2026-08-01: Poland plans higher excise taxes on alcohol, tobacco and e‑cigarettes for 2027

Poland will raise excise taxes on alcohol, cigarettes, e‑cigarettes and sugary drinks in 2027, with possible hikes up to 15% amid health and budget concerns.

2 sources. https://clstr.news/cluster/poland-plans-higher-excise-taxes-on-alcohol-tobacco-and-ecigarettes-for-2027

### 2026-07-23: Poland raises excise tax on e‑cigarettes and vaping products

Poland's cabinet approved uniform excise tax hikes for all e‑cigarettes and vaping devices, raising unit rates to 50 zł and liquid rates to 2.20 zł/ml, with most measures effective in three months.

4 sources. https://clstr.news/cluster/poland-raises-excise-tax-on-ecigarettes-and-vaping-products

### 2026-07-13: Poland proposes sweeping excise tax reforms affecting alcohol and fuels

Poland plans to raise excise taxes on alcohol by 15% in 2027 and introduce 16 related reforms covering fuel, cigarettes and biogas, prompting industry concerns over sales and production impacts.

3 sources. https://clstr.news/cluster/poland-proposes-sweeping-excise-tax-reforms-affecting-alcohol-and-fuels

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Cite as: Poland excise tax reform and market impact. CLSTR, https://clstr.news/situations/poland-excise-tax-reform
