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Tax regulations · 2 min read
Personal Income Tax Act (amendment from 2026-11-01): on the tax on windfall profits earned from March 2026 to March 2027
Effective from 1 November 2026
In short
The Act of 18 September 2026 introduces a tax on windfall profits from the sale of liquid fuels in the period from March 2026 to March 2027. The amendment enters into force on 1 November 2026.
In plain language: what it means
The act, published in the Journal of Laws 2026, item 1287, concerns the tax on windfall profits earned from the sale of liquid fuels in the period from March 2026 to March 2027. The entry links it to an amendment to the Personal Income Tax Act. The amendment enters into force on 1 November 2026.
The data we have does not give details: the rate, thresholds, deadlines or the method of settlement. So it is not possible to tell from it whether a particular business will pay this tax, or how much.
Zaksio monitors the consolidated text of the PIT Act. If the amendment concerns values used in the software, such as rates, thresholds or deadlines, they are applied in calculations from the date it enters into force.
Who it affects
Primarily entities that sell liquid fuels and earn profits from this in the period from March 2026 to March 2027. The amendment to the PIT Act also concerns their accountants.
What to do in your company
- Check in the Journal of Laws 2026, item 1287 whether your business is subject to the new tax.
- Determine whether you sell liquid fuels in the period from March 2026 to March 2027.
- Plan changes to your settlements for the date the act enters into force, i.e. 1 November 2026.
- If in doubt, consult a tax adviser or an accountant.
See also
Frequently asked questions
When does the amendment take effect?
The amendment enters into force on 1 November 2026.
What period does the tax cover?
It covers windfall profits earned from the sale of liquid fuels in the period from March 2026 to March 2027.
Do we already know the rate and payment deadlines?
No, this information is not in the summary of the entry. Check the details in the text of the act in the Journal of Laws 2026, item 1287.
Will Zaksio take the amendment into account?
Where an amendment concerns values used in the software, such as rates, thresholds or deadlines, they are applied in calculations from the date it enters into force.
This is information, not legal advice. In disputed or unclear matters, consult an accountant or a tax adviser.
Source: Dz.U. 2026 poz. 1287 (ELI)
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