Tax changes in Poland 2027 for businesses: what will change in PIT, CIT and lump-sum tax?

The planned tax changes in Poland 2027 include new Personal Income Tax (PIT) thresholds, a 22% Corporate Income Tax (CIT) rate for the largest taxpayers, restricted access to lump-sum taxation and changes to Estonian CIT, the solidarity levy and depreciation. For companies investing in Poland, particular attention should be paid to 2026 revenue, related-party transactions and the tax regime applied from 2027.

The Polish government approved two packages of tax changes on 22 and 29 September 2026. Both bills have been submitted to the Sejm. Most measures are intended to apply from 1 January 2027, although the legislative process is still ongoing.

How will PIT change for entrepreneurs?

The proposed Personal Income Tax (PIT) scale would apply:

• 12% up to PLN 130,000,
• 24% above PLN 130,000 and up to PLN 150,000,
• 32% above PLN 150,000.

The tax-free allowance is expected to remain at PLN 30,000.

The reform may affect entrepreneurs conducting business in Poland and taxed under the progressive PIT scale.

Which companies may pay 22% CIT?

The proposed 22% Corporate Income Tax (CIT) rate would apply to taxpayers whose prior-year revenue exceeded EUR 50 million, as well as to tax capital groups.

Banks would be excluded. Other businesses below the revenue threshold would not be covered by the higher CIT rate under this proposal.

For larger groups and companies investing in Poland, this may require adjustments to 2027 tax budgets and effective tax rate forecasts.

Will access to lump-sum taxation be restricted?

The revenue threshold for choosing the lump-sum tax on recorded revenue is planned to fall from EUR 2 million to EUR 250,000.

Eligibility in 2027 would depend on revenue generated in 2026. A taxpayer exceeding EUR 250,000 would not be able to choose the regime for the following year.

Revenue above EUR 300,000 generated during the year would be subject to a 17% lump-sum rate.

What changes are planned for related parties?

Separate rules would apply to rental and lease arrangements between related parties.

The proposals include:

• 17% on revenue from the rental of intellectual property,
• 15% on rental or lease revenue exceeding PLN 100,000 for other assets.

These rules may be relevant, for example, where a shareholder rents property to their own company.

What other tax changes are planned?

Changes to Estonian CIT would cover hidden profits, non-business expenditure, the employment condition and formal requirements.

The solidarity levy is planned to increase from 4% to 5% while continuing to apply above a PLN 1 million calculation base. IP Box income would also be included.

Further proposals concern depreciation of passenger cars and restrictions on retroactive changes to depreciation rates.

What should investors and businesses review?

Companies should analyse their 2026 revenue, taxation model and related-party arrangements before planning tax settlements for 2027.

The proposed rules are particularly relevant to businesses using lump-sum taxation, Estonian CIT or IP Box, as well as large CIT taxpayers with revenue above EUR 50 million.

Because the legislation is not yet final, decisions concerning investing in Poland should be based on the final enacted rules.

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