USCC Comments on Poland's Draft Act on the Compensatory Tax on Certain Services
Published
September 30, 2026
On September 28, the U.S. Chamber of Commerce sent a letter to Poland's Ministry of Affairs and the Embassy of the Republic of Poland, that strongly opposed Poland’s proposed 3% digital services tax, which would target certain digital services and disproportionately burden U.S. companies. In the letter to Polish officials, the Chamber warned that the proposal would undermine Poland’s competitiveness, create uncertainty for businesses, and risk damaging the strong U.S.-Poland economic relationship.
The Chamber emphasized that unilateral digital services taxes are discriminatory in effect, depart from established international tax principles, and can lead to double taxation, higher costs, and reduced investment. The letter also cautioned that adopting such a measure could invite trade tensions with the United States at a time when Poland should be strengthening its role as a pro-growth, innovation-friendly leader in Europe.
The Chamber urged the Government of Poland to halt advancement of the proposal and instead pursue tax and digital policies that are transparent, non-discriminatory, and aligned with international norms.


