Tax acts passed by Senate

Tax acts passed by Senate

At its sitting on 27 October 2026, the Senate adopted the following Acts without amendments:

1. the Act amending the Act on Supporting New Investments and certain other acts concerning changes to the Polish Investment Zone regulations;
2. the Act amending the Personal Income Tax Act, the Corporate Income Tax act and the Act on Flat-Rate Income Tax on Certain Revenues Generated by Natural Persons, providing, among other things, for the extension of the robotisation relief for another 10 years;
3. the Act amending the Value-Added Tax Act concerning an increase in the VAT rate applicable to certain non-alcoholic beverages;
4. the Act amending the Excise Duty Act and the Act on Healthcare Services Financed from Public Funds providing for an increase in excise duty on ethyl alcohol, beer, and wine.

These Acts will now be submitted to the President for signature. If signed, the new regulations will enter into force on 1 January 2027

In addition, Senators introduced amendments to:

1. the Act amending the Personal Income Tax Act and the Act on Lump-Sum Income Tax on Certain Types of Revenue Earned by Individuals, concerning an increase in the first income tax threshold to PLN 130,000 and the introduction of a 24% rate for income above PLN 130,000 and up to PLN 150,000, with the third and highest rate of 32% applying to income above PLN 150,000. The Senate's amendments include abolishing the 17% lump-sum tax on revenue exceeding EUR 300,000, removing the annual indexation of these thresholds introduced during the legislative process in the Sejm, and reinstating the increase in the CIT rate from 19% to 22% for the largest taxpayers;
2. the Act amending the Personal Income Tax Act and the Corporate Income Tax Act, concerning the tightening of the rules on the taxation of family foundations;
3. the Act amending the Public Health Act, concerning an increase in the sugar levy;
4. the Act on Support for Businesses in Energy-Intensive Sectors in Connection with Electricity Costs, providing, among other measures, for a temporary increase in CIT for the largest companies in selected segments of the energy and fuel sector;
5. the Act amending the Personal Income Tax Act, the Corporate Income Tax Act and the Act on Lump-Sum Income Tax on Certain Types of Revenue Earned by Individuals, providing for the harmonisation of the rules for the taxation of benefits provided to meet family needs, the extension of the tax exemption for non-governmental organisations and clarification of the rules for calculating the solidarity levy.

The amendments introduced by the Senate will now be put to a vote in the Sejm. The next sitting of the Sejm is scheduled for 5–6 November 2026.

In a judgment of 28 October 2026 (case file II FSK 1416/23), the Supreme Administrative Court held that amounts received by a company from the Guaranteed Employee Benefits Fund (FGŚP) under Article 15gg of the COVID-19 Act as subsidies towards employees' salaries and social security contributions constitute taxable revenue to which the exclusion under Article 12(4)(6a) of the Corporate Income Tax Act does not apply. However, this revenue is exempt from tax under Article 17(1)(34) of the Corporate Income Tax Act because a subsidy compensating for a decline in turnover from activities carried on in a special economic zone and intended to preserve jobs has a close, functional and inseparable connection with those activities.

In a judgment of 28 October 2026 (case file II FSK 2145/23), the Supreme Administrative Court held that, where spouses are subject to a separate property regime and each derives private rental income from assets forming part of their separate property, the revenue threshold determining the applicable lump-sum tax rate applies separately to each spouse. In such circumstances, the provisions aggregating the revenue of both spouses for the purposes of the threshold do not apply.

On 27 October 2026, a draft Regulation of the Minister of Finance and Economy amending the Regulation on the use of the National e-Invoicing System (KSeF) was published on the website of the Government Legislation Centre. Among other things, it would allow taxpayers to continue using tokens as a method of authentication in KSeF. The draft regulation is currently being assessed. New provisions are expected to enter into force on 1 January 2027. 

The National Revenue Administration has announced further development of its e-services. In Q4 2026, the e-Tax Office is expected to enable users to submit new types of applications, access cash register data, download business data and obtain certificates concerning income exempt from PIT. Applications to pay fines in instalments are expected to become available in Q1 2027, while the ninth edition of Your e-PIT is due to launch on 15 February. The PUESC platform will gain additional EORI verification functionality and improvements to the handling of customs declarations. The first version of CEWA may be launched in the second half of 2027.

The Ministry of Finance has published TPR 2025 Guidelines, seventh edition, adapted to version 6 of the TPR form. The update covers, among other matters, PKD codes, financial ratios, accounting standards, transaction values, currency conversions, cash pooling, and the signing of TPR forms. The guidelines also contain practical examples of reporting for 2025. The deadline for filing TPR information for taxpayers whose taxable year corresponds to the calendar year is 30 November 2026.

On 30 October 2026, a notice of the Minister of Family, Labour and Social Policy dated 27 October 2026 concerning the maximum amount of contributions to an Individual Retirement Security Account (IKZE) in 2027 was published in the Polish Official Gazette, Monitor Polski. According to the notice, the IKZE contribution limit for 2027 has been increased to PLN 12,039.60. The limit applicable to individuals carrying on non-agricultural business activity has also increased and will amount to PLN 18,059.40 in 2027. For comparison, the respective limits for 2026 are PLN 11,304 and PLN 16,956. Contributions to an IKZE may be deducted from the PIT taxable base each year.

Monitor Polski 2026 r. poz. 1062

In a judgment of 27 October 2026 (case file III FSK 905/25), the Supreme Administrative Court held that the preferential real estate tax rate provided for in Article 5(1)(2)(d) of the Local Taxes and Fees Act for buildings or parts thereof connected with the provision of healthcare services applies only where those activities are carried on by an entity entered in the register of entities performing medical activities under the Medical Activity Act. This precludes application of the preferential rate to the premises of a community pharmacy, which, under the Pharmaceutical Law, is not entered in that register.

On 3 November 2026, the Act of 8 October 2026 amending the Value-Added Tax Act was published in the Polish Journal of Laws. Its principal purpose is to simplify the VAT treatment of exports and imports of goods, reduce unnecessary documentation requirements for businesses and align Polish legislation with changes in EU law concerning consignments worth up to EUR 150.

For imports, businesses will no longer be required to provide the customs authority with a separate, up-to-date certificate confirming registration as an active VAT taxpayer in order to use the simplified VAT accounting rules. The tax administration will be able to verify the taxpayer's status without requiring any action on the part of the business.

For exporters, the key change is the departure from the principle under which, in practice, application of the 0% VAT rate depends on holding the appropriate customs document. The Act will allow the actual export of goods outside the European Union to be evidenced by, among other things, a document issued by a carrier or freight forwarder. The new provisions are intended to reduce cases in which genuine exports are challenged solely because the appropriate customs message is unavailable.

In principle, the new regulations are to come into effect on 1 January 2027.

Dziennik Ustaw 2026 r. poz. 1446

On 2 November 2026, the preliminary remarks for a bill amending the Personal Income Tax Act, the Corporate Income Tax Act and the Act on Lump-Sum Income Tax on Certain Types of Revenue Earned by Individuals were added to the list of legislative work and policies of the Council of Ministers. The bill concerns changes to PIT rates and brackets, as well as increases in the CIT rate and the solidarity levy. It would increase the first PIT threshold from PLN 120,000 to PLN 130,000, while retaining the 12% rate. A new 24% rate would apply to income above PLN 130,000 and up to PLN 150,000, while income exceeding PLN 150,000 would be taxed at 32%. The bill would also amend the lump-sum income tax regime by reducing the revenue threshold for eligibility from EUR 2 million to EUR 250,000. In addition, it would raise the solidarity levy from 4% to 5% on income exceeding PLN 1 million annually and increase the CIT rate from 19% to 22% for the largest taxpayers, where the taxpayer's revenue in the preceding taxable year exceeded the equivalent of EUR 50 million. The bill is therefore, in substance, largely the same as legislation already passed by the Sejm and considered by the Senate. According to PAP information attributed to a source close to the Ministry of Finance, resubmitting the proposal is intended to avoid potential concerns regarding the constitutionality of the new tax provisions.

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 - Kancelaria Prezesa Rady Ministrów - Portal Gov.pl