arrow_back Trending Legislation
Share share

Windfall Tax on Liquid Fuel Profits 2026

The new act introduces a windfall tax on entities manufacturing liquid fuels or trading them under a license for trade with foreign countries. The tax applies from March 1 to December 31, 2026.
Key points
The tax is 60% of the calculation base, which is the excess of actual revenues over hypothetical revenues calculated using a reference margin (2025 average margin increased by 20%, minimum 2%).
Applies to producers and entities trading with foreign countries: taxpayers include entities manufacturing liquid fuels and trading them under a license for trade in liquid fuels with foreign countries.
Settlement by April 30, 2027: monthly advances due by the 25th, first payment split into 4 installments from August to November 2026.
Tax is not deductible: cannot be subtracted from income for personal or corporate income tax purposes.
Revenue for state budget: all funds go to the state budget.
article Official text account_balance Process page notifications_active Track this Bill
Previous:
Passed House
arrow_forward_ios
gavel
Status:
Sent to Constitutional Tribunal
Record your position for audit.
Why does your vote on bills matter?
It creates raw, undeniable proof. Civic Will provides the permanent data to verify the Government's loyalty towards its citizens (explained here). Start recording it now.
Additional Information
Rządowy projekt ustawy o podatku od nadzwyczajnych zysków ze zbycia paliw ciekłych osiągniętych w okresie od marca do grudnia 2026 r.
Print number: PROJEKT USTAWY 2684
Process start date: 2026-06-16
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-3.5-flash
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about Windfall Tax on Liquid Fuel Profits 2026

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 2684.

When did the legislative process begin?

The process officially started on 2026-06-16.

What are the main provisions?

Key points include:

  • The tax is 60% of the calculation base, which is the excess of actual revenues over hypothetical revenues calculated using a reference margin (2025 average margin increased by 20%, minimum 2%).
  • Applies to producers and entities trading with foreign countries: taxpayers include entities manufacturing liquid fuels and trading them under a license for trade in liquid fuels with foreign countries.
  • Settlement by April 30, 2027: monthly advances due by the 25th, first payment split into 4 installments from August to November 2026.
  • Tax is not deductible: cannot be subtracted from income for personal or corporate income tax purposes.
  • Revenue for state budget: all funds go to the state budget.

What is the specific legal status?

The current status is Sent to Constitutional Tribunal.

Where can I read the full text of this legislation?

The full official text is available at: View full text

What is the latest detailed status?

The latest detailed status is: Prezydent skierował ustawę do Trybunału Konstytucyjnego

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-07-17.

Analysis and Potential Impact of PROJEKT USTAWY 2684

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes Economy