The aim of the paper is to compare the types of tax burdens imposed on the banking sector in Poland, the Czech Republic and Hungary and to indicate potential effects in the period 2006-2025 as well as adjustment mechanisms for limiting tax payments by banks. The main scope of the analysis concerns four types of tax burdens on banks: taxes on certain financial institutions (regarded as the so-called bank tax), corporate income tax (CIT), extraordinary profits, and financial transaction taxes, which were introduced in Hungary. In Poland, banks are subject to a bank tax and a corporate income tax. In the Czech Republic, there is no typical bank tax, but rather a tax on extraordinary profits and CIT. The analysis shows that the impetus for introducing fiscal burdens and changing their levels in the banking sector often came from periods of financial crises and increased state budgetary needs. Empirical studies indicate that the Polish bank tax changes the asset structure (attempts to reduce the tax base) as part of the adjustment effect of banks, resulting in a decline in profitability, and partial cost transfer to customers. In the Czech Republic, there is no strong ex-post evidence for the classic bank tax. Literature more often focuses on tax or windfall projects. tax rather than the long-term effects of a classic bank tax, the fiscal effect (impact on potential budget revenues rather than bank reactions) is emphasized, as well as the risk of weakening credit supply and profitability in forecasting analyses (possible declines in profits and reduced bank activity). In Hungary, research confirms the effects of falling bank profitability, shifting costs onto customers, and an increased propensity for balance sheet changes and risk The methods of limiting bank tax payments include mainly: increasing the share of treasury bonds, limiting the growth of assets subject to the tax, and changing the financing structure and balance sheet