Update 28 October 2026, 10:08: On 27 October, the Senate restored the government’s version in several places. The CIT rise to 22% for companies with revenue above €50 million is back. The Senate removed the annual indexation of PIT thresholds and the provision imposing a 17% rate on flat-rate taxpayers’ revenue above €300,000. The Senate Legislative Bureau judged the CIT amendment to go beyond the scope of the bill; the Ministry of Finance disagrees. The revenue limit for the flat-rate tax (ryczałt) falls from €2 million to €250,000 – according to the ministry, around 43,000 businesses will lose eligibility. The bill now returns to the Sejm and will then go to the President. The changes are due to take effect on 1 January 2027. Source: rp.pl (27 October 2026).
On 22 October, the Sejm passed amendments to the PIT, CIT and flat-rate tax laws – but in a different version from the one the government wanted. Amendments tabled by MPs Janusz Kowalski and Ryszard Petruwere adopted.
- CIT: the increase in the rate from 19% to 22% for companies with revenue above €50 million was removed from the bill. The Ministry of Finance had estimated the revenue from it at 6.2 billion zł.
- PIT: tax thresholds are to be indexed to inflation every year. The ministry estimates this will reduce budget revenue by 3.8 billion zł in 2028. The bill also introduces an intermediate 24% rate alongside the 12% and 32% rates.
Together, the two amendments mean around 10 billion zł less in the budget. Deputy Finance Minister Jarosław Neneman defended the CIT rise, saying the government was not handing out gifts and that the package had to pay for itself. The bill now goes to the Senate – according to reports, the government wants to remove the opposition’s amendments there. The changes are due to take effect on 1 January 2027.
What it means for you
- Poles in the UK who pay PIT in Poland (e.g. on rental income or work in Poland): indexation of thresholds would mean lower tax as incomes rise.
- Large Polish companies: no CIT rise for now – but the final shape depends on the Senate and the Sejm.
What to do
- Don’t change your tax plans yet – wait for the final version of the bill after the Senate.
- Current rates and thresholds: podatki.gov.pl. Confirm the details of your own case with an accountant or tax adviser.
Source: Rzeczpospolita (23–25 October 2026).
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