Tax system reform announced

On 20 August 2026, the policy preliminary remarks to the bill introducing changes to the tax system, intended to apply from 2027, were published. The second PIT bracket is to be increased from PLN 120,000 to PLN 130,000, with income between PLN 130,000 and PLN 150,000 to be subject to a new 24% rate. The 32% rate would apply to taxpayers with income exceeding PLN 150,000. The proposals also include an increase in the CIT rate from 19% to 22% for entities with annual income above EUR 50 million and for tax groups, a rise in the solidarity levy to 5%, and a reduction of the revenue threshold for lump‑sum taxation to EUR 250,000.

Last week, draft regulations were published extending, until 31 December 2028, the period during which so-called intermediary remitters are exempt from applying the pay-and-refund mechanism. These entities include operators of securities accounts and omnibus accounts, as well as issuers. Both draft regulations are currently assessed, and the new provisions are expected to enter into force on 31 December 2026.

Projekt rozporządzenia Ministra Finansów i Gospodarki zmieniającego rozporządzenie w sprawie wyłączenia obowiązku poboru zryczałtowanego podatku dochodowego od osób prawnych

Projekt rozporządzenia Ministra Finansów i Gospodarki zmieniającego rozporządzenie w sprawie wyłączenia obowiązku poboru zryczałtowanego podatku dochodowego od osób fizycznych

On 13 August 2026, the Director of the National Revenue Information Service published an opinion on top-up taxation concerning the recognition of a deferred tax asset  (relating to a Special Economic Zone, “SEZ”) for the purposes of calculating the domestic top-up tax (ref. 0111-KDGB.480.1.2026.7.AS). Director of the National Revenue Information Service has confirmed that a deferred tax asset arising from tax exemption in a special economic zone may be considered when calculating the effective tax rate in the first year in which the Pillar 2 rules apply, as well as in subsequent years. Income earned in the zone is not excluded from qualifying income, and an SSE permit and its extension do not constitute a transaction or government agreement that would restrict recognition of the deferred tax asset. A CIT adjustment for 2023, recognised in the accounts in 2025, does not constitute qualifying tax for 2025 and does not affect the effective tax rate for that year.

In a judgment of 13 August 2026 (case file I FSK 463/25), the Supreme Administrative Court held that whether land is treated as “building land” depends on its primary designation in the local spatial development plan. Allowing only ancillary functions, infrastructure, small architecture, or shelters on a given plot does not alter the fundamental character of the land and does not deprive the transaction of the right to VAT exemption.

In a judgment of 13 August 2026 (case file I FSK 2242/23), the Supreme Administrative Court held that providing goods (footwear) to an influencer in exchange for an equivalent advertising service constitutes a supply of goods for consideration within the meaning of Article 7(1) in conjunction with Article 5(1)(1) of the VAT Act. Such barter transactions are therefore subject to VAT under the general rules.

In a judgment of 12 August 2026 (ref. II FSK 427/26), the Supreme Administrative Court held that the concept of “overall working time” in Article 18db(3) of the CIT Act differs from “working time” as defined in Article 128 § 1 of the Labour Code, and should be understood as the employee’s nominal working time in a given month. When calculating the proportion of time spent on R&D activities, justified absences – including annual leave and sick leave – must be included in the denominator.

In a judgment of 12 August 2026 (ref. II FSK 1433/23), the Supreme Administrative Court held that, when assessing the equivalence of mutual guarantees, the decisive factor is the value of the security actually provided, rather than the length of the periods for which the guarantees are granted. While the time factor may be relevant when determining the value of a free-of-charge performance by reference to market prices, it is not relevant to the assessment of whether the benefits are of equal value. This follows directly from Article 12(1)(2) of the CIT Act. 

Last week, the first individual rulings issued by the Chief Labour Inspector were published, following the entry into force, on 8 July 2026, of the reform of the National Labour Inspectorate (PIP). In five rulings, the Inspector indicated that an employment contract is required, including in cases of temporary work, employment of students in a bakery and the transport of children. The Chief Labour Inspector emphasised that employee subordination does not require constant supervision where work is performed according to a schedule and is subject to control. By contrast, civil law contracts were found to be permissible where services are result‑oriented, with no imposed place or working time, and where contractors act independently and bear the economic risk.

Interpretacje Państwowej Inspekcji Pracy