Global Daily Tax News, Poland Gazettes Tonnage Tax Law, (Aug 20, 2026)

Poland has published legislation in the nation's Official Gazette for the reintroduction of a tonnage tax regime and associated personal income tax exemptions for seafarers.

Publication of the law follows State Aid approval received from the European Commission in July.

Under the tonnage tax regime, shipping companies can elect to pay tax based on the net tonnage of their fleet and the number of days the vessels are used, rather than based on profits. The scheme aims to encourage Polish shipowners to repatriate ships sailing under flags of convenience, and to maintain or develop maritime activities in Poland.

Under Poland's regime, all vessels must be over 100 gross tonnage to be eligible for tonnage taxation.

Generally, vessels operating maritime transport activities are eligible to benefit from the scheme. Furthermore, cable vessels, floating cranes, vessels used for high-seas rescue, ships used for laying pipelines, research vessels, as well as ships for servicing offshore installations and vessels used for the construction and operation of offshore installations are also eligible under the notified scheme.

In the case of vessels used for the carriage of goods by sea with dredging activity, more than 50 percent of their operating time actually performed during the year must be used for the activity of maritime transport in order for the vessels to be eligible.

For towing vessels, more than 50 percent of their operating time actually performed during the year must constitute maritime transport (meaning that less than 50 percent of their operating time is dedicated to activities carried out in ports and for the assistance of a self-propelled vessel to reach a port).

Dredging and towing vessels must be flagged in an EU/EEA member state to be eligible.

Specific eligibility conditions and other terms of the scheme are set out in the Commission decision approving the scheme, released last month.