Poland Proposes 3% Tax on Apple & Other Digital Services Revenue

March 25, 2026 Sarah Wu - Tech Editor Tech and Science

Poland is moving forward with a proposed digital services tax (DST) that could impact major tech companies like Apple, potentially adding a new layer of cost to services used within the country. The move, signaling a potential clash with the United States, aims to level the playing field between domestic and international businesses operating in the digital sphere.

The Scope of the Proposed Tax

The proposed law would impose a tax of up to 3% on revenue generated from specific digital services provided in Poland. This isn’t a new proposal; Poland’s Ministry of Digital Affairs initially set forth the idea last year, but it’s now gaining renewed momentum. As Reuters reported, Deputy Prime Minister and Minister of Digital Affairs, Krzysztof Gawkowski, has indicated the country will begin working on the bill.

The rationale, according to Gawkowski, is to address an imbalance in competition. He argues that companies based outside of Poland, and therefore potentially not subject to the same tax obligations as domestic entities, have an unfair advantage. “Today, competition in the digital market in Poland is distorted,” Gawkowski stated, adding that the current situation “reduces the competitiveness of domestic entities, limits our digital sovereignty, and significantly reduces state budget revenues.”

The draft legislation outlines three key areas that would be subject to the tax:

  • Placing targeted advertising on digital interfaces.
  • Providing multi-sided digital platforms that facilitate interaction between users or the exchange of goods and services.
  • Selling or licensing user data collected through digital interfaces.

But, the language used in the draft is broad, leaving room for interpretation regarding which services would definitively fall under its purview. This ambiguity is a common characteristic of DST proposals, often leading to debate and legal challenges.

How Apple Services Might Be Affected

Although the draft law doesn’t explicitly name Apple, several of its services could potentially be affected. The language suggests that the App Store, Apple TV+, Apple Music, Apple Books, Apple Podcasts, and Apple’s growing advertising business could all be considered within the scope of the tax. The App Store, in particular, as a platform facilitating transactions between developers and users, appears to be a likely candidate.

However, the draft also includes several exemptions. Services focused on delivering digital content (like Apple TV+ or Apple Music) or providing communication/payment services might be excluded. The tax would only apply to companies with global revenue exceeding 1 billion euros (approximately US$1.16 billion) and domestic revenue exceeding 25 million zlotys (roughly US$6.8 million) in the previous reporting period – thresholds Apple easily surpasses.

Apple has not yet publicly commented on the proposed legislation. It’s possible the company will attempt to argue that certain services fall outside the scope of the tax, leveraging the broad language and exemptions outlined in the draft.

The Broader Context of Digital Services Taxes

Poland isn’t alone in considering a digital services tax. Many countries, frustrated by the perceived lack of progress on international tax reform at the OECD level, have been exploring unilateral measures to tax the revenue of large tech companies. These companies often generate significant revenue within a country without having a substantial physical presence, leading to concerns about fairness and tax avoidance. As reported by 9to5Mac, this has led to friction with the United States, which argues that such taxes unfairly target American companies.

The U.S. Ambassador to Poland, Tom Rose, previously criticized a similar proposal last year, calling it “a self-destructive tax” that would harm Poland’s relationship with the U.S. This highlights the potential for diplomatic tensions as Poland moves forward with its plans.

Cybersecurity Concerns and Poland’s Digital Landscape

The push for a DST comes at a time when Poland is also grappling with increasing cybersecurity threats. According to 10TV, Poland experienced a surge in cyberattacks in 2025, including a significant assault on its energy sector. While not directly related to the DST, this underscores the importance of a secure and resilient digital infrastructure as Poland navigates its evolving digital policies.

What Comes Next

The next steps involve further debate and refinement of the draft law. It will likely face scrutiny from both domestic stakeholders and international partners, particularly the United States. The final form of the legislation, and whether it will be implemented, remains uncertain. If approved, the law will require companies to adapt their tax strategies and potentially adjust pricing for services offered in Poland. The outcome will be closely watched by other countries considering similar measures, as it could set a precedent for future digital tax policies.