Poland Reintroduces and Expands Tonnage Tax Regime

Poland has published the Act of 17 July 2026 amending certain acts to support shipping enterprises and create conditions for their operation under the Polish flag, which was signed into law on 7 August 2026. The Act includes amendments that reintroduce and expand Poland's tonnage tax regime and broaden the individual income tax exemption for seafarers. The main amendments to the tonnage tax regime include:

• Expanding the scope of the regime from international shipping to qualifying activitie…