Poland: Amendments to sugar and gaming tax, rules applying preferential depreciation, tax procedures

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

• Amendments to sugar and gaming tax: Preliminary remarks to a bill increasing both the fixed and variable fee on the sugar or sweetener content of beverages, as well as a fixed fee on the caffeine or taurine content found in energy drinks, were added to the list of legislative works and policies of the Council of Ministers. The bill also proposes raising the lump-sum income tax on winnings from competitions, games, mutual betting, or prizes related to promotional sales obtained in EU member states or another country within the European Economic Area (EEA) from 10% to 15% of the winnings or prizes.
• Amendments to rules of applying preferential depreciation: The Council of Ministers on October 8, 2025, passed a bill simplifying the rules on accelerated depreciation by eliminating the wealth criterion from the conditions required to qualify for preferential depreciation, leaving only the requirement concerning the location’s average unemployment rate. The provisions are expected to become effective January 1, 2026.
• Amendments to tax procedures: The government published an updated draft of a bill amending various tax procedures, including revision of the statute of limitations (including the non-expiration of tax liabilities secured by a mortgage or tax lien), modification of the grounds for suspending the limitation period for liabilities in connection with the initiation of criminal tax proceedings, introduction of the possibility to extend the limitation period for tax liabilities in connection with the correction of tax returns made shortly before the expiration of the limitation period, and changes in mandatory disclosure rules. The amendments generally would become effective July 1, 2026.