A joint proposal by the Finance and Health Ministries, unveiled 29 October 2026, seeks to quadruple the excise duty on so-called “miniatures” (small alcohol bottles up to 200ml) from PLN 25 to PLN 100 per liter of pure alcohol. The entire revenue—estimated at PLN 740.6 million in 2027—would be directed to the National Health Fund (NFZ). The measure targets public health concerns and budget gaps.
Key Takeaways
- Revenue Allocation: 100% of incremental revenue flows to NFZ, bypassing the general budget.
- Industry Impact: Spirits producers warn of a 30% volume decline and increased illicit trade.
- Legislative Timeline: The bill targets enactment by Q1 2027, with effective date 1 July 2027.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement