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Poland: Amendments to corporate income tax for banks and exemptions for investment funds

Increased corporate income tax rate for banks and extended tax exemptions for certain investment funds, effective January 1, 2026

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december 17, 2025

Legislation amending the corporate income tax law and the law on certain financial institutions was published on November 28, 2025.

The amendments increase the corporate income tax rate for banks from 19% to 30% starting January 1, 2026, with a reduced rate for small taxpayers. The rate will decrease to 26% in 2027 and 23% in 2028. Additionally, the bank asset tax will be reduced from 0.0366% to 0.0329% starting in 2028.

The legislation also extends corporate income tax exemptions to comparable funds in non-EU/EEA countries and self-managed investment funds, aligning with CJEU law.

The amendments take effect on January 1, 2026.

Read a December 2025 report prepared by KPMG’s EU Tax Centre

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