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Polish president refers decision on windfall tax on oil companies to constitutional court - Finance news and analysis from Global Banking & Finance Review
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Polish president refers decision on windfall tax on oil companies to constitutional court

Published by Global Banking & Finance Review

Posted on July 24, 2026

2 min read

· Last updated: July 24, 2026

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Poland Refers Oil Companies' Windfall Tax Bill to Constitutional Court over Concerns

Polish President Raises Constitutional and Economic Concerns Over Windfall Tax

Background of the Windfall Tax Bill

WARSAW, July 24 (Reuters) - Poland's president said he would refer a bill introducing a windfall tax on oil and gas companies' profits to the country's constitutional court, pointing to concerns about its retroactive nature and potential effect on consumers.

The Polish parliament has approved the bill to tax windfall profits generated by oil and gas companies which have benefited from surging margins amid supply shocks due to the Middle East war.

Key Provisions of the Bill

The bill assumes that 2026 revenues on sales of fuels exceeding the previous year average by 20% would be taxed at 60%, generating 4 billion zlotys ($1.05 billion) for the state budget, but it needs final approval from President Karol Nawrocki.

Presidential Concerns and Statements

Retroactive Application of the Tax

The president said he had doubts about the bill as it would apply retroactively, to revenue generated as far back as March.

Rule of Law and Legal Certainty

"In a democratic state governed by the rule of law, citizens and entrepreneurs must know which regulations are in force at the time they make their decisions," he said in a recorded statement posted on X.

Potential Impact on Consumers

He also said he was concerned that the tax would be passed onto consumers in higher prices, making life difficult for people already struggling with surging energy costs.

Criticism of the Bill's Presentation

"I cannot accept a situation where an attempt to patch up state finances is presented to citizens as a measure to protect their interests, when the actual result will be another wave of price hikes," he said.

Next Steps in the Legislative Process

The Polish president must sign bills for them to become law. He can also veto them or refer them to the Constitutional Tribunal, the constitutional court.

($1 = 3.7969 zlotys)

(Reporting by Alan Charlish and Anna Koper; Editing by Susan Fenton)

Key Takeaways

  • President Karol Nawrocki has referred the windfall tax bill to the Constitutional Tribunal over its retroactive application and potential impact on consumers’ costs. (gov.pl)
  • The bill imposes a temporary 60% levy on fuel-sector revenues exceeding the 2025 average margin plus 20%, targeting excess profits earned between March and December 2026. (gov.pl)
  • Expected revenue from the tax is around PLN 4 billion, earmarked to fund fuel price relief measures under the “Ceny Paliwa Niżej” (CPN) package. (pap.pl)

References

Frequently Asked Questions

Why has Poland's president referred the windfall tax bill to the constitutional court?
The president is concerned about the bill's retroactive nature and its potential impact on consumers, fearing higher energy costs.
What does the proposed windfall tax bill involve?
The bill would tax 2026 fuel sales revenues of oil and gas companies exceeding the prior year's average by 20% at a 60% rate.
How much revenue is the windfall tax expected to generate?
The windfall tax is projected to generate 4 billion zlotys ($1.05 billion) for the state budget.
What are the president’s specific concerns about the tax bill?
The president doubts the constitutionality of retroactive taxation and fears the extra costs will be passed to consumers.
What is the next step for the windfall tax bill?
Since it was referred to the constitutional court, the bill’s implementation is pending a legal review.

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