Poland Enacts Temporary Windfall Tax on Liquid Fuels Sector

Poland has published the Act of 18 September 2026 in the Official Gazette, for the introduction of a temporary windfall tax (excess profits tax) on companies operating in the liquid fuels sector. The Act enters into force on 1 November 2026. As previously reported, the tax is designed to recapture extraordinary profits driven by global market volatility rather than capital investments or increased operational efficiency.

The temporary windfall tax will apply to enterprises engaged in the p…