Planned changes to PIT, CIT and the lump-sum tax – from 1 January 2027 - JWW Accounting office Poland, Wroclaw, Warsaw

Planned changes to PIT, CIT and the lump-sum tax – from 1 January 2027

On 21 August 2026, the Government Legislation Centre published on its website a draft amendment to the regulations on income taxes and the lump-sum tax on recorded revenues. The document provides for, among other things, changes to the PIT tax brackets and rates – including raising the first threshold to PLN 130,000 and introducing an additional 24% rate for income reaching PLN 150,000. In addition, the drafters want to raise the CIT rate for the largest companies, increase the solidarity levy burden, and reform the rules governing the lump-sum tax. The new regulations are set to take effect at the start of 2027.

1. Personal Income Tax

1.1. New shape of the tax scale

At present, the PIT tax scale is based on two rates – 12% and 32% – separated by a single threshold of PLN 120,000.

Under the draft, from January 2027 this structure will be expanded to three brackets:

income up to PLN 130,000 – 12% rate,
the surplus above PLN 130,000 but not exceeding PLN 150,000 – 24% rate,
income exceeding PLN 150,000 – 32% rate.

Worth remembering: the tax-free amount will remain unchanged at PLN 30,000.

According to government estimates, around 3.5 million taxpayers settling their accounts under the tax scale will benefit from the new solution, with the maximum annual saving reaching PLN 3,600. The reform is also expected to significantly reduce the share of taxpayers paying the top 32% rate – from 14.0% down to 7.2% of all those taxed under the scale.

1.2. Higher solidarity levy

The draft provides for an increase in the solidarity levy rate from 4% to 5%, i.e. by 1 percentage point.

Worth remembering: the new rate is proposed to take effect from 1 January 2027, but it will only apply to the levy due by 2 May 2028. Its calculation will be based on the income declared in PIT returns filed between 1 May 2027 and 2 May 2028. In practice, this means that until 30 April 2027, individuals liable to pay the solidarity levy will still apply the current rate, i.e. 4% on the surplus above PLN 1 million of income.

2. Corporate Income Tax (CIT)

A proposal has been published to raise the CIT rate by 3 percentage points – from 19% to 22% – for entities whose revenues in the previous tax year exceeded the equivalent of EUR 50 million, as well as for tax capital groups (subject to the anti-avoidance provisions preventing circumvention of the higher CIT rate).

Worth remembering: banks will not be covered by this change, as they are subject to separate, stricter corporate income tax rules tailored to the specifics of the financial sector.

3. Lump-sum tax on recorded revenues

The draft introduces significant changes to this form of taxation:

the revenue limit entitling taxpayers to choose the lump-sum tax will be significantly reduced – from EUR 2 million to EUR 250,000;
a higher 17% lump-sum rate will apply to the portion of revenue exceeding EUR 300,000 earned during the year.

Worth remembering: these changes are proposed to take effect on 1 January 2027 and apply to revenue earned from that date. In practice, this means that in 2027 a taxpayer will be able to choose the lump-sum tax if their revenue earned in 2026 did not exceed EUR 250,000. Meanwhile, the higher 17% rate will apply to revenue exceeding EUR 300,000 earned during 2027 and in subsequent years.