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. The lump-sum revenue threshold is planned to fall from EUR 2 million to EUR 250,000. Most measures are intended to apply from 1 January 2027, but the legislative process is not yet complete.

The Polish government approved two packages of PIT, CIT and lump-sum tax changes on 22 and 29 September 2026. Both bills have been submitted to the Sejm. Revenue generated in 2026 may therefore already affect the taxation options available in 2027.

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How will the PIT scale change in 2027?

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

• 12% on income 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.

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Which businesses would pay 22% CIT?

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

International groups and larger companies operating in Poland may therefore need to incorporate the potential change into their 2027 tax budgets and effective tax rate forecasts.

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Will the lump-sum threshold fall to EUR 250,000?

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.

Revenue exceeding EUR 300,000 during the year would be subject to a 17% rate.

Separate rules are proposed for related parties: a 17% rate for revenue from the rental of intellectual property and 15% on rental or lease revenue exceeding PLN 100,000 for other assets.

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What will change for Estonian CIT and the solidarity levy?

Changes to Estonian CIT concern hidden profits, non-business expenditure, the employment condition and formal requirements for choosing the regime.

The solidarity levy is planned to rise from 4% to 5%, continuing to apply to the calculation base exceeding PLN 1 million. IP Box income would be included in its base, while certain prior-year losses could be taken into account.

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When are the changes expected to apply?

Most measures are intended to enter into force on 1 January 2027. However, the legislative process has not been completed.

Businesses using lump-sum taxation, Estonian CIT or IP Box, CIT taxpayers with revenue above EUR 50 million and companies entering into related-party arrangements should therefore assess their exposure while basing final tax decisions on the legislation ultimately enacted.

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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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