{"id":10,"date":"2026-06-05T22:02:48","date_gmt":"2026-06-05T20:02:48","guid":{"rendered":"https:\/\/www.yds.pl\/prawo\/?p=10"},"modified":"2026-06-05T22:02:48","modified_gmt":"2026-06-05T20:02:48","slug":"lex-75-proc-podatku-od-nadzwyczajnych-marz-paliw","status":"publish","type":"post","link":"https:\/\/www.yds.pl\/prawo\/lex-75-proc-podatku-od-nadzwyczajnych-marz-paliw\/","title":{"rendered":"LEX: 75 proc. podatku od nadzwyczajnych mar\u017c paliw"},"content":{"rendered":"<p>Projekt przewiduje now\u0105 danin\u0119 publiczn\u0105 dla przedsi\u0119biorc\u00f3w prowadz\u0105cych dzia\u0142alno\u015b\u0107 w zakresie wytwarzania paliw ciek\u0142ych oraz importu lub wewn\u0105trzwsp\u00f3lnotowego nabycia wybranych paliw. Podatek ma dotyczy\u0107 okresu od 1 marca 2026 r. do 31 grudnia 2026 r.<\/p>\n<p>Podstaw\u0105 opodatkowania ma by\u0107 nadwy\u017cka przychod\u00f3w ze sprzeda\u017cy paliw ponad poziom wyliczony wed\u0142ug \u015bredniej mar\u017cy z 2025 r. powi\u0119kszonej o 20 proc. Projektowana stawka to 75 proc., a pob\u00f3r ma opiera\u0107 si\u0119 na miesi\u0119cznych zaliczkach i rocznym rozliczeniu.<\/p>\n<p>Regulacja mo\u017ce finansowa\u0107 dzia\u0142ania os\u0142onowe, ale pozostawia istotne pytania o wp\u0142yw na ceny, inwestycje i p\u0142ynno\u015b\u0107 importer\u00f3w. Warto sprawdzi\u0107, czy definicje paliw i mar\u017cy referencyjnej nie stworz\u0105 przewag dla okre\u015blonych modeli biznesowych.<\/p>\n<p><em>\u0179r\u00f3d\u0142o: <a href=\"https:\/\/www.gov.pl\/web\/premier\/projekt-ustawy-o-podatku-od-nadzwyczajnych-zyskow-z-tytulu-wytwarzania-niektorych-paliw-cieklych-i-ich-obrotu-osiagnietych-w-2026-r?yds_lex_test=006\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">KPRM<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ministerstwo Finans\u00f3w proponuje epizodyczny podatek od nadzwyczajnych zysk\u00f3w w sektorze paliwowym za okres od 1 marca do 31 grudnia 2026 r. Danina ma si\u0119ga\u0107 75 proc. nadwy\u017cki ponad mar\u017c\u0119 referencyjn\u0105.<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-10","post","type-post","status-publish","format-standard","hentry","category-podatki"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.0 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>LEX: 75 proc. podatku od nadzwyczajnych mar\u017c paliw - prawo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.yds.pl\/prawo\/?p=10\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LEX: 75 proc. podatku od nadzwyczajnych mar\u017c paliw\" \/>\n<meta property=\"og:description\" content=\"Ministerstwo Finans\u00f3w proponuje epizodyczny podatek od nadzwyczajnych zysk\u00f3w w sektorze paliwowym za okres od 1 marca do 31 grudnia 2026 r. 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