Higher penalties for fiscal misdemeanours and fiscal crimes from 1 January 2026 – a real risk for businesses in Poland

Tax penalties in Poland 2026 have increased significantly as of 1 January 2026. With the start of the year, important changes took effect that materially tighten taxpayer liability — especially for entrepreneurs and companies — for breaches of Polish tax rules.

Even though there has been no formal amendment to the Fiscal Penal Code (KKS), the rise in the Polish minimum wage to PLN 4,806 gross automatically increased statutory limits for fines, penalty tickets and thresholds that determine whether an act qualifies as a fiscal misdemeanour or a fiscal crime.

For businesses, the message is simple: even minor tax mistakes can now lead to far more severe financial consequences than a year ago — and in extreme cases, they may threaten a company’s stability.

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Why are fiscal penalties in 2026 so high?

The mechanism is straightforward, but the impact is substantial. In many places, Poland’s Fiscal Penal Code (KKS) links the level of sanctions directly to the statutory minimum wage. As of 1 January 2026, the minimum wage increased from PLN 4,666 to PLN 4,806, which automatically raised:

• maximum penalty tickets for fiscal misdemeanours,
• court-imposed fines for fiscal misdemeanours,
• daily rates applied to fiscal crimes,
• the threshold separating a fiscal misdemeanour from a fiscal crime.

As a result, the financial sanction system has become much more restrictive — even though the KKS provisions themselves remain formally unchanged.

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Fiscal misdemeanour vs fiscal crime in Poland

For decision-makers, correctly distinguishing between a fiscal misdemeanour and a fiscal crime is critical. This classification affects not only the amount of the fine, but also the procedure and potential criminal consequences.

In 2026, a prohibited act is treated as a fiscal misdemeanour if the amount of the underpaid (or potentially underpaid) public-law liability does not exceed PLN 24,030, i.e. five times the minimum wage. Underpayment means an actual financial loss to the State Treasury. Exposure to underpayment means creating a specific, highly probable risk of such loss — even if the loss ultimately did not occur.

Once this threshold is exceeded, the act is automatically classified as a fiscal crime, which may involve significantly higher fines and — in certain cases — restriction of liberty or imprisonment under Polish law.

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Penalty tickets for fiscal misdemeanours in 2026

In day-to-day practice, the most common response by the tax authorities to tax violations remains the penalty ticket procedure. Penalty tickets may be issued by authorised employees of Tax Offices (Urząd Skarbowy) and officers of the Customs and Fiscal Service operating within Poland’s National Revenue Administration (KAS).

As of 1 January 2026, the maximum fine imposed by penalty ticket is PLN 24,030. This is an amount that not long ago was typically associated with court proceedings, yet it can now be imposed via a simplified procedure.

Importantly, a penalty ticket requires the offender’s consent. If consent is not given, the case is referred to court — where the potential financial consequences may be even more severe.

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Court fine for a fiscal misdemeanour – up to PLN 96,120

If a fiscal misdemeanour case goes to court, the range of available sanctions expands considerably. In 2026, a Polish court may impose a fine from PLN 480.60 to PLN 96,120, i.e. from one tenth up to twenty times the minimum wage.

When determining the fine, the court assesses the offender’s financial and family situation, income and realistic earning capacity. However, the upper limit remains a serious burden — especially for smaller businesses.

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Fiscal crimes – record-high financial penalties from 2026

The highest concerns for entrepreneurs involve fiscal crimes, where 2026 brings historically high sanctions. Fines for fiscal crimes in Poland are calculated in daily rates — from 10 to 720 daily rates.

With the minimum wage at PLN 4,806, a daily rate currently ranges from PLN 160.20 to PLN 64,080. This means:

• the maximum fine for a fiscal crime can reach PLN 46,137,600,
• in special cases (e.g., extraordinary aggravation of penalty or a cumulative sentence), the limit may increase to 1,080 daily rates, exceeding PLN 69 million,
• in simplified proceedings (a penalty order judgment), the KKS allows a fine of up to 200 daily rates, which in 2026 means up to PLN 12,816,000.

These amounts clearly show that fiscal criminal liability has become one of the most serious financial risks for doing business in Poland.

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What violations most often lead to fiscal liability?

In practice, fiscal misdemeanours most often involve formal issues such as late filing of tax returns, errors in accounting records, incorrect application of tax reliefs, or minor irregularities related to cash registers. Even if some of these are seen as “technical”, from 2026 their financial impact is much more severe.

Fiscal crimes, however, relate to more serious breaches, often involving intent or gross negligence. The most common include:

• concealing income or failing to file a return despite earning taxable income,
• VAT fraud,
• unreliable bookkeeping (or failure to keep accounting books),
• persistent non-payment of taxes due,
• transfer pricing breaches and reporting failures (e.g., MDR).

getsix® supports companies with ongoing bookkeeping and tax settlements, helping maintain compliance and reduce the risk of fiscal misdemeanours. If you need practical support with tax compliance and accounting services in Poland — contact us.

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You accepted a penalty ticket — what next? Revocation only in exceptional cases

A final and binding penalty ticket is very difficult to revoke. This is possible only in exceptional circumstances, such as:

• the fine was imposed for an act that is not a fiscal misdemeanour,
• the fine exceeded the legally permitted amount,
• the ticket was imposed on a person who is not liable.

An application to revoke the ticket must be filed within 7 days from acceptance, and only a court may decide on revocation.

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High penalties remain in place – the significance of the presidential veto

The level of sanctions applicable from 2026 was also influenced by the presidential veto of August 2025, which blocked planned changes intended to soften penalties for formal fiscal crimes. As a result, high fine limits and a broad scope of liability were maintained, including for information and documentation-related breaches.

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What do higher fiscal penalties mean in practice for companies?

Higher penalties for fiscal misdemeanours and fiscal crimes from 1 January 2026 significantly reshape tax risk management in Poland. For businesses, this means a need for even stronger focus on:

• accuracy of tax settlements,
• timely fulfilment of Polish tax obligations,
• reliable financial documentation and internal controls.

In today’s environment, professional accounting and tax support, effective compliance procedures and ongoing risk reviews are no longer just a cost — they are a real investment in business security.

If you want to organise your tax processes and reduce the risk of fines, getsix® provides tax advisory in Poland and support with risk reviews and preparation for tax audits — reach out to discuss your company’s situation.

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Legal basis:

• Act of 10 September 1999 – Fiscal Penal Code (KKS) (Journal of Laws, as amended)

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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