In brief

• The Minister of Finance and Economy issued a regulation dated 26 October 2026 on the declaration of the amount of due tax on extraordinary profits.
• The act was published in the Journal of Laws on 29 October 2026 (Dz.U. 2026 poz. 1424) and enters into force on 1 November 2026.
• The provisions concern companies with extraordinary profits, especially in the fuel sector, and set out the rules for submitting declarations and determining the amount of tax.

Introduction to the regulation

The Ministry of Finance and Economy published an act regulating the manner of settling the levy on extraordinary profits. The document, dated 26 October 2026, was published in the Journal of Laws on 29 October of the same year and will enter into force on 1 November 2026 (Rozporządzenie Ministra Finansów i Gospodarki z dnia 26 października 2026 r. w sprawie zeznania o wysokości należnego podatku od nadzwyczajnych zysków – Dziennik Ustaw RP).

Who does it concern?

The new provisions cover companies that have achieved extraordinary profits, especially in the fuel sector. The regulation is meant to bring order to the tax issues associated with these profits, which matters given the current situation on the market.

What does the regulation contain?

The act sets out the rules for submitting tax declarations and the manner of determining the amount of due tax on extraordinary profits. Specific rates are not given in the material.

What's next?

Businesses that will have to submit a declaration should prepare for new tax obligations, applicable from November. The deadlines for submitting declarations are important.