Government bill amending the Act on Personal Income Tax, the Act on Corporate Income Tax, and the Act on Lump-Sum Income Tax on Certain Income Earned by Natural Persons
Original: Rządowy projekt ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych oraz ustawy o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne
- Taxation
- Economics and public finance
Where it stands
- Introduced
- Committee
- Floor
- PassedStanowisko Senatu
- Law
Latest action
Stanowisko Senatu
Summary
From the official record · Polishintroducing changes to the tax scale parameters (the first bracket will cover income up to 130 thousand PLN at a rate of 12 %, the second will cover income above 130 thousand PLN up to 150 thousand PLN at a rate of 24 %, and the third bracket will cover income exceeding 150 thousand PLN at a rate of 32 %) and the solidarity levy (increasing it by 1 percentage point, i.e. from 4 % to 5 % of the levy’s tax base); introducing a CIT tax rate of 22 % for the largest taxpayers, including tax capital groups (PGK), whose revenue earned in the previous tax year exceeded the PLN equivalent of 50 million euro, and lowering the revenue threshold for eligibility to choose lump-sum taxation on recorded revenue from 2 million euro to 250 thousand euro
Sources & documents
6Coverage availableUpdated 9 Nov 2026, 18:57