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Poland: Amendments to “sugar tax”; increase in corporate tax for banks; other tax developments

Recent tax developments in Poland

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August 26, 2025

The KPMG member firm in Poland prepared a report on recent tax developments including the following:

  • Amendments to “sugar tax”, excise duty, and personal (individual) income tax (PIT) announced
  • Increase in corporate income tax for banks and amendments to bank tax announced
  • Bill providing for increased revenue threshold to use cash PIT scheme announced
  • Polish global anti-base erosion (GloBE) legislation granted qualified status in OECD register
  • Exemption from real estate tax on railway infrastructure does not constitute state aid (Supreme Administrative Court)

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