Poland: Amendments to taxation of banks, corporate income tax rules, excise duty on alcoholic beverages, fees on sugar/caffeine content in beverages

The KPMG member firm in Poland prepared an October 2025 report on the following recent tax-related legislative developments: 

• Amendments to taxation of family foundations and banks: During the last session, the lower house of Parliament (Sejm) passed legislation amending the rules on the taxation of family foundations effective January 1, 2026, and legislation increasing the corporate income tax rate for banks effective January 1, 2026, and gradually decreasing the tax on certain financial institutions (i.e., the bank tax) effective January 1, 2027. The legislation now moves to the President.
• Amendments to tax procedures and corporate income tax rules: The president signed legislation amending tax procedures (i.e., introducing the principle of the presumption of taxpayer innocence in tax proceedings and providing that default interest does not accrue during a tax audit/customs and fiscal audit if the audit exceeds six months) and simplifying use of the corporate income tax exemption on gains achieved by a holding company from the sale of shares in domestic or foreign subsidiaries to an unrelated entity.
• Amendments to excise duty on alcoholic beverages, fees on sugar/caffeine content in beverages: The Council of Ministers adopted bills providing for an increase in the excise duty on alcoholic beverages in 2026-2027 and the fixed and variable fee on the sugar or sweetener content of beverages and the fixed fee on the caffeine or taurine content found in energy drinks.