President Nawrocki signs Poland's windfall tax on fuel companies

In early October 2026, President Karol Nawrocki signed a law imposing a windfall tax on the excess profits of fuel companies. At the same time, he referred it to the Constitutional Tribunal, Poland's top constitutional court, for a follow-up review, which does not suspend the law.

The move reversed his earlier stance. In July, Nawrocki had sent the first version of the bill to the Tribunal before signing it, a step that can stall legislation for a long time. His main objection was that the tax would apply retroactively to profits earned from March 2026. The government and the ruling coalition, led by Prime Minister Donald Tusk, criticised that decision. The Sejm, the lower house of parliament, then passed the bill again, and the Senate approved it without amendments.

The law targets profits from liquid fuel sales above a level based on companies' 2025 margins and covers a limited period, running into early 2027. It mattered because it brought extra revenue for the state budget and directly affected Orlen, the state-controlled refiner, and other fuel firms. The president's office argued that companies could pass the cost on to drivers.