About the report
The report "Wind Energy in Poland 2026" is a compendium of knowledge on onshore and offshore wind energy in Poland – prepared in a bilingual format (Polish–English). It offers a cross-sectional analysis of the current state of both segments of the wind market, the regulatory framework in force, and the investment and financial conditions, set against a rapidly changing legal, geopolitical and technological backdrop.
The thirteenth edition appears at a pivotal moment for Poland's wind energy sector. Installed capacity in the onshore segment has exceeded 11 GW, making wind the largest RES source in Poland. At the same time, after a decade of preparation, electricity from Poland's first offshore wind farm – with a capacity of 1.2 GW – will start flowing as early as 2026.
It is a symbolic moment: Poland is entering a new era of wind energy.
The report is based on current market data, an analysis of the law as it stands and as it is being amended, and original expert studies. Its substantive scope covers legal, regulatory, financial, tax and business aspects, providing a point of reference for investors, developers, financial institutions and public administration bodies alike.
"Wind Energy in Poland" is a recurring, bilingual industry publication prepared by experts from the Polish Wind Energy Association (PSEW), the advisory firm TPA Poland / Baker Tilly TPA and the law firm DWF – published continuously since 2009 (with the exception of a short break forced by the implementation of the 10H rule). Since 2022, every edition has been enriched with a thematic special supplement, and since 2023 the report has permanently covered both the onshore and the offshore wind energy segments.
What you will find in the report?
Onshore wind energy
A detailed overview of the legal environment in force in Poland in 2026 – from the auction system and cPPA contracts, through spatial planning and environmental issues, to the rules of grid connection and the reform of the Energy Law (the 2026 grid amendment), as well as business prospects.
Wind turbine redispatch has doubled in a year. In 2024, non-market curtailment of wind farm output amounted to 0.7 TWh. In 2025 it had already reached 1.4 TWh, including around 0.4 TWh from wind. By the end of March 2026, a further 0.3 TWh had been curtailed – 84% more than a year earlier. If this pace continues, the IRR of the reference project falls by about 0.24 percentage points, while the LCOE rises by PLN 5/MWh. The report explains when compensation is available and how the provisions of the connection agreement determine whether it can be claimed at all.
Offshore wind energy
A full discussion of the investment framework, the results of Poland's first offshore auction of December 2025, the progress of projects in support phases I and II, and the auctions planned for 2027–2031. The report analyses the financial aspects of OWF investments, including capital expenditure (CAPEX), operating costs, the capacity factor, and the LCOE for Polish Baltic conditions.
Poland's first offshore auction is closed – winning prices below the price cap. In December 2025, three projects – Baltic East (900 MW), Baltica 9 (975 MW) and Bałtyk I (1,560 MW) – won support for a combined 3.435 GW of capacity. The offered prices ranged from PLN 476.88 to PLN 492.32/MWh, against a maximum ceiling of PLN 485–512/MWh depending on the area. By comparison, in an equivalent round in the United Kingdom the winning prices amounted to the equivalent of PLN 433–442/MWh. The report explains why this difference does not mean Poland overpaid, and what the 2027, 2029 and 2031 auctions will bring.
Tax and legal issues
A discussion of selected tax matters – real estate tax following the 2025 amendment, depreciation of wind power plants, VAT on cPPA and vPPA contracts, the VAT reverse charge, and the Constitutional Tribunal ruling on the concession fee. A practical overview of the new KSeF (National e-Invoicing System) and JPK CIT in the context of wind projects.
The new connection reform: 36 months to obtain a building permit – or the agreement expires. The grid amendment of March 2026 introduces a mandatory "milestone": within 36 months of signing a connection agreement, the investor must notify the operator that a final building permit has been obtained for at least 80% of the capacity. Failure to notify = expiry of the agreement by operation of law. The report discusses in detail the transitional provisions that are crucial for anyone who concluded an agreement before it entered into force.
Special Focus
Supporting the development of domestic renewable energy
a comprehensive discussion of the new EU regulations and the mandatory non-price criteria in RES auctions;
an analysis of Poland's local content policy;
the impact of offshore wind farm investments on GDP, employment and tax revenues – the results of an economic study for the 4, 14 and 33 GW installed-capacity scenarios.
Poland defines the "domestic status" of a supplier – and, for the first time, with such precision. In April 2026, the Ministry of State Assets (MAP) published a Code of Good Practices setting out six criteria for assessing an entity's "domestic status": the registered office of the parent entity, principal activity, tax residency, employment, length of presence in Poland, and share of domestic turnover – each weighted between 10% and 25%. For the first time, local content ceases to be a declaratory concept and becomes a measurable indicator in the procurement of State Treasury companies. The report explains how this changes the rules of the game for the entire wind energy supply chain.
See the previous editions of the report
