BRUSSELS — The Polish government aims to complete work on a digital tax by the end of the year, despite threats by U.S. President Donald Trump against countries with such a tax.

“Work is currently underway to prepare the draft bill, which is expected to be completed by the end of 2025,” a spokesperson for the Polish Digital Ministry said in written remarks shared with POLITICO when asked about Trump’s comments.

On Monday, Trump threatened to impose tariffs on countries with a digital tax.

Digital taxes are “designed to harm, or discriminate against, American Technology,” Trump said in a post on his social network, Truth Social.

However, the ministry said in the remarks, the Polish digital tax would not be “aimed at entities from any specific country.”

“It is intended to apply to all relevant market participants.”

As it stands, Warsaw intends to introduce a 3 percent digital tax rate on companies whose global revenues exceed €750 million, effectively targeting larger U.S. tech companies. The goal of such a tax is to ensure that tech companies “generating revenue from the Polish market pay fair taxes in Poland.”

Earnings from the tax would be used to support the development of Polish technology and the creation of quality Polish media content.

Services that could fall in scope are marketplaces, digital targeted advertising and data transfer services.

Efforts to come up with a Polish digital tax, led by left-leaning Digital Affairs Minister Krzysztof Gawkowski, could face resistance from Karol Nawrocki, Poland’s Trump-loving president.