Polish Prime Minister Donald Tusk urged President Karol Nawrocki to sign a law taxing extraordinary profits earned by fuel companies. Tusk said the measure would finance the government’s “Cheaper Fuel Prices” programme, known as CPN. He put the average price of diesel at 8.99 zlotys per litre, with petrol slightly cheaper.
Tusk linked high global prices to the Middle East conflict. He said the region accounts for one-third of global oil production and that its exports, according to September figures, had fallen from 30 million barrels a day before the conflict to 12 million. Uncertainty over U.S. President Donald Trump’s administration and the continuation of conflict could keep record prices in place for months, he said.
The law covers profits earned from March 1, 2026, through March 31, 2027. Producers would pay 60% of the taxable base, defined as revenue above a reference-margin amount. Non-producing fuel sellers would face a 50% rate, capped at half of annual income or net profit. The reference margin is the average percentage fuel-sales margin in 2025 plus 20%, with a floor of 2%. The finance and economy minister would also be authorised to lower excise duty on liquid fuels by regulation.
The government estimates the tax could raise about 4 billion zlotys, while the CPN programme is expected to cost about 5.2 billion. The first round, launched in late March after oil prices jumped amid the U.S.-Israeli war with Iran, cut VAT and excise and introduced a maximum-price mechanism. A second round ran from Aug. 17 to 31 without an excise reduction.
This is the second attempt to enact a windfall tax. Nawrocki referred the previous version to the Constitutional Tribunal in July over concerns about retroactivity. His office says companies would pass the tax to consumers; the government calls it a response to unforeseen effects of the conflict. In mid-September, the president submitted a separate bill proposing temporary limits on fuel margins, a retail-tax exemption if Brent is 20% above the year-earlier level, and authority to reduce excise by regulation.