The fuel sector is currently focused primarily on the proposed windfall tax on fuel sales. However, on 30 September 2026, the Polish government submitted to Parliament a draft act on support for energy-intensive sectors, which provides for a temporary increase in the corporate income tax rate for selected taxpayers in the fuel and energy sectors.
The CIT rate could increase to 30% in 2027
The draft, submitted as Parliamentary Paper No. 3159, is intended to enter into force on 1 January 2027.
At this stage, it remains a legislative proposal and its wording may still change during the parliamentary process.
The proposed Article 38ae of the Polish CIT Act provides for rates of:
After that period, the standard CIT rate is expected to apply again.
Which taxpayers could be subject to the higher rate?
The increased rate is intended to apply to taxpayers and tax capital groups that meet four conditions jointly.
First, they must carry out activities involving oil or gas extraction, the production or trading of liquid fuels, gas or oil trading, or the transmission or distribution of electricity.
Second, in the preceding year they must have been a constituent entity of a group subject to Pillar 2 global minimum taxation.
Third, their revenue in the preceding year must have exceeded EUR 50 million.
Fourth, at least 33% of revenue, excluding capital gains, must have been generated from the qualifying activities.
The share of qualifying revenue will determine the scope of the higher rate
Where qualifying activities account for at least 33% but less than 75% of revenue, the increased rate would apply only to the relevant portion of the taxable base.
Where the share is at least 75%, the higher rate would generally apply to the entire taxable base covered by the mechanism.
The relevant portion would be determined using an income-based or revenue-based allocation ratio. Separate rules are proposed for tax capital groups that include an electricity transmission or distribution company.
2026 revenue may determine the CIT rate applicable in 2027
In practice, one of the most important issues may be the correct classification of revenue.
As some of the conditions for applying the higher rate are determined by reference to the preceding year, revenue generated in 2026 may determine the tax treatment applicable in 2027.
This means that companies should not wait until their 2027 CIT return is prepared before analysing the impact of the proposed rules.
The proposal also limits restructuring opportunities
The draft provides for special rules concerning mergers, demergers, contributions in kind and the loss of tax capital group status after 31 December 2026.
These provisions are intended to restrict the ability to influence whether the conditions for the higher CIT rate are met through reorganisations implemented after the new rules enter into force.
Companies planning structural changes should therefore assess them also from the perspective of the proposed Article 38ae.
The higher CIT rate would also affect advance payments
The proposed changes would affect not only the annual CIT settlement.
For taxpayers using simplified advance payments, the proposal provides for an increase of 57.9% in the year in which the 30% rate applies and 36.8% where the 26% rate applies.
This could have a direct impact on cash flow from the first months of 2027.
The financial impact could be significant
According to the regulatory impact assessment, the higher rates are expected to generate approximately PLN 7 billion in additional budget revenue.
Industry organisations have, however, raised concerns regarding the proposal. The Polish Organisation of Oil Industry and Trade has pointed to the cumulative burden resulting from the proposed windfall tax and has also raised constitutional concerns.
Comments submitted during the legislative process may still affect the final wording of the rules.
2027 budgets should already take the proposal into account
Although the rules are still at the draft stage, potentially affected businesses should already:
The key conclusion is straightforward: if the proposal is adopted in its current form, 2026 financial data may directly affect the CIT rate and advance tax payments due from 2027 onwards.
If you need support in assessing whether the proposed higher CIT rate could apply to your organisation’s activities, our team is ready to help.
We support businesses in the fuel and energy sectors in assessing whether they meet the proposed criteria for the increased CIT rate. We help review revenue structures, quantify the impact on budgets and cash flow, and analyse the consequences of planned reorganisations.
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