Poland has received the initial tranche of 28 M1A2 Abrams Systems Enhancement Package version 3 (SEPv3) tanks, according to a post on X by Poland Deputy Prime Minister Władysław Kosiniak-Kamysz.  

The main battle tanks will undergo inspection before being deployed with the Polish Army.

This delivery is part of a broader agreement signed in 2022 between Poland and the US State Department.  

The contract encompasses 250 Abrams tanks and includes a package featuring ammunition and support vehicles. 

General Dynamics Land Systems spearheads the project as the principal contractor, with BAE Systems, Leonardo DRS, Honeywell Aerospace, Raytheon Company, and Lockheed Martin also playing pivotal roles. 

The M1A2 main battle tank is a tracked assault system, engineered for survivability, on-the move firepower capabilities, and joint interoperability to facilitate tactical and support information exchange. 

Poland plays a crucial role in NATO's Eastern Flank and is an important strategic ally of the United States.  

Since 2023, Poland has launched an extensive military modernisation programme aimed at greatly enhancing its defence capabilities. This initiative involves the acquisition of advanced US defence systems. 

In December 2024, the US offered an additional $4bn (16.3bn zlotys) in foreign military financing loan guarantees to Poland, increasing the total amount of US loans and loan guarantees to more than $11bn in the past two years. 

The M1A2 SEPv3 represents the newest iteration of the American Abrams tank.  

This variant introduces a suite of enhancements over its predecessor, the SEPv2. 

Deliveries to the US Army commenced in January 2023. Poland is the third country to receive this advanced version, following Australia's acquisition of the tank. 

The Australian Defence Force is set to purchase up to 75 M1A2 SEPv3 Abrams.