This article discusses the reasons for introducing a tax on robot labour. Modern times are characterized by an increasing share of robots in the labour process, which leads to the replacement of the human labour force. In this article, we compared human and robotic work. From the results of this comparison, we subsequently deduced impacts not only in the tax and social spheres, but also focused on the issues of the entire job market. Since a massive replacement of people in automated and semi-automated work activities can be expected in the future, a loss of taxable income could have fatal consequences on the revenue side of the state budget.