Poland’s Sejm has passed major changes to income taxes from 2027. The bill has now gone to the Senate, which has 30 days to consider it. After that, President Karol Nawrocki must sign or veto it. The vote took place on Thursday 22 October: 240 MPs in favour, 58 against, 135 abstentions.
PIT scale. The first threshold rises from PLN 120,000 to PLN 130,000. Up to that amount the rate remains 12%. A new 24% rate applies to income between PLN 130,000 and PLN 150,000. Above PLN 150,000 the tax will be 32%. Thanks to an amendment by Ryszard Petru, the thresholds are to be indexed to inflation every year from 2028.
Flat-rate tax. This is an important change for small firms. The revenue limit for choosing the flat-rate tax on recorded revenue falls from €2 million to €250,000. A 17% rate is to apply to revenue above €300,000 a year.
Solidarity levy and CIT. The levy for people with income above PLN 1 million rises from 4% to 5%. According to the Ministry of Finance, 39,000 people paid it in 2024. MPs, however, removed from the bill the CIT rise from 19% to 22% for companies with revenue above €50 million. The 9% rate for small CIT payers remains. The Senate may still restore the CIT rise – in which case the Sejm would vote again.
What it means for you
If you live in the UK but have a business or income in Poland, the changes may affect you from 1 January 2027. People earning up to PLN 130,000 will gain most. Those with income above PLN 150,000 on the scale will pay more. Flat-rate taxpayers with revenue above €250,000 will have to change their form of taxation. Polish exporting companies can breathe a sigh of relief for now – there is no CIT rise in this version of the bill.
Our assessment
This is not yet law. We believe the biggest question marks are the Senate and the president’s decision, as well as the cost of indexing the thresholds for the state budget. Even so, flat-rate taxpayers should calculate now how much they will pay in 2027, because changing the form of taxation takes preparation.
What to do
- Check your revenue for 2026 and compare it with the new flat-rate limit (€250,000).
- Follow the Senate’s work on senat.gov.pl and announcements on podatki.gov.pl.
- If you settle taxes in both Poland and the UK, establish with your accountant which country you are tax resident in and how the new rates will affect your return.
Sources: farmer.pl / PAP (23.10.2026), wnp.pl (22.10.2026), finwire.pl (24.10.2026).
We assess factual corrections and substantive responses. Verified changes are reflected in our reporting.
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