Poland proposal could tax Apple digital services revenue by up to 3%

Poland is reportedly moving forward with a proposal to tax certain digital services revenue at up to 3%, according to a March 24, 2026 report by 9to5Mac. The proposal could affect companies including Apple if their services fall within the scope of the planned levy in Poland.

9to5Mac reported that the proposed Polish digital services law would apply a tax of up to 3% on certain digital services revenue. The source excerpt does not specify which Apple services would be covered, when the tax would take effect, or which revenue thresholds or company categories would be included.

Digital services taxes have affected large technology platforms in several markets, and proposals in Europe can have implications for app stores, subscriptions, advertising, and other online services. In this case, the reported development concerns Poland and Apple, but the source material provided does not include further legislative detail or any direct link to eSIM, mobile operators, or GSMA standards such as eUICC or Remote SIM Provisioning.