Cash PIT (as of January 1)
We begin with one of the most important tax changes in 2025. From the first day of the new year, some entrepreneurs will be able to take advantage of the so-called cash PIT. What will it consist of?
Cash PIT, or the cash method of determining tax revenue, is a favorable solution for companies, which involves shifting the moment when revenue arises. Entrepreneurs settling cash PIT will only count income when the payer pays the amount due. The difference is fundamental, because the current method – accrual – states that revenue is already the amount due, even if it has not been transferred to the seller.
The accrual method means that entrepreneurs must pay tax on the income to which they are entitled (they have issued the corresponding invoices). And this is regardless of whether they have already received the receivable. The cash method means that revenue arises only when the money hits the entrepreneur’s account.
It is worth mentioning that cash PIT works for any repayment. Thus, income arises every time even a part of the amount due (for example, an installment or advance payment) is credited to the entrepreneur’s account. Tax must be paid on each of them.
Read more: Cash PIT – everything we know about it!
Changes in property tax (as of January 1)
The beginning of the year is also combined with the long-announced changes regarding property tax. This time many provisions have been modified. New definitions and clarified descriptions of terms also appear in the body of the relevant legislation. This applies to terms such as building, structure, construction object, works, etc. All in the name of a more specific qualification for tax purposes. For the most part, the new definitions do not refer to non-tax provisions.
Significantly, entrepreneurs could not count on vacatio legis for these new regulations. The Law on Amending the Law on Agricultural Taxes, the Law on Local Taxes and Fees, and the Law on Stamp Duty was not passed by the Parliament until November 19, 2024. The new regulations come into force a month and a half later. All entities other than individuals have until March 31, 2025 to file property tax returns.
Keeping digital ledgers for CIT taxpayers (starting January 1)
Tax changes will also affect the CIT Law. The new regulations go into effect on January 1, 2025, but the changes will gradually include more and more groups of entrepreneurs. The issue is the obligation to keep accounting books using computer programs. This is, of course, another element of the ongoing digitization of accounting. It will require entrepreneurs to adjust their accounting systems to support the new JPK_KR_PD logical structure. What does the calendar of changes look like?
For the tax year beginning after December 31, 2024, tax capital groups and CIT taxpayers whose value of income earned in the previous tax or fiscal year (applies to non-corporate companies) exceeded €50 million will have to comply with the new regulations. At first (as of January 2025), only taking into account in the logical structure of the ledgers the tags identifying the ledger accounts. From January 2026, it will be necessary to indicate the counterparty identification number, the invoice identification number in KSeF, as well as the amount, type and type of difference between the balance sheet result and the tax result.
For the tax or fiscal year beginning after December 31, 2025. The obligation will also extend to other CIT taxpayers required to file JPK_VAT.
For the tax or fiscal year beginning after December 31, 2026. Other CIT taxpayers and non-corporate companies will join this group.
Important!
The first JPK_CIT file will not have to be sent by major taxpayers until 2026. To do so, they need to have their financial and accounting systems adjusted accordingly. This is because the JPK_CIT file will contain information that must be collected throughout the year. So it is not enough to adjust the system just before submitting the JPK.
Global minimum tax (as of January 1)
The Law on Compensatory Taxation of Component Units of International and Domestic Groups was passed on November 6, 2024, and the President affixed his signature to the document on November 15. The new legislation stems directly from Directive (EU) 2022/2523, also known as Pillar 2 Directive.
The global minimum tax will apply to tax capital groups that collectively achieve a turnover of more than €750 million over a minimum of two of the four tax years preceding the tax year in question. Significantly, the regulations will apply not only to the parent entities of PGKs, but also to subsidiaries.
Read more: Global minimum tax – what will it consist of and when will it come into effect?
Health contribution (as of January 1)
The minimum health contribution for entrepreneurs will be reduced. Its amount from January 1, 2025 will be PLN 314.96, equivalent to 9% of 75% of the minimum wage. Such a contribution will be paid by entrepreneurs whose income does not exceed the amount of the minimum wage in a given month.
It doesn’t stop there – more tax changes are planned. The Finance Ministry has also excluded income and deductible costs from the sale of fixed assets from the health contribution base. This is an important change, as it will benefit – according to estimates by the Ministry of Finance – 934,000 companies!
Important!
The next tax changes regarding the health premium are planned for 2026. The Minister of Finance – Andrzej Domanski – has already announced that the reduction in 2026 will be pronounced and more noticeable for entrepreneurs, and the contribution itself will be flat-rate up to a certain level. The changes will apply to companies accounting for the tax scale, flat tax and lump sum on registered income.
Bail system (as of October 1)
Although the bail system was supposed to take effect as early as January, work on its implementation has dragged on. Currently (as of December 2024), it is said to be October 2025, but this date may be subject to further postponement.
The deposit system will apply to companies that market beverages in packaging such as:
- Beverage bottles, disposable, made of plastic, with a capacity of up to 3 liters,
- Metal cans with a capacity of up to 1 l,
- Reusable glass bottles with a capacity of up to 1.5 liters.
In addition to them, the tax changes should also be of interest to retail and wholesale units. The system requires its participants to comply with new record-keeping requirements. There are financial penalties for noncompliance.
The goal of the deposit system is to achieve annual minimum levels of separate collection of packaging and packaging waste. The thresholds adopted by the European Union are relatively high. In 2025, 77% of packaging and packaging waste should already be collected, while this rate should increase to 90% in 2029.
Tax changes for local fees in 2025
This is no news, but starting in January 2025, the maximum allowable rates of local taxes and fees will increase. This, of course, has to do with the inflation rate, which was 2.7% in the first six months of 2024 (relative to the first half of 2023). It is worth remembering that the rates we will mention in a moment are maximum. This means that municipal authorities cannot exceed them, but they do not have to raise fees to the indicated maximum at all.
How will the rates of local taxes and fees change?
Land Tax:
- related to the conduct of business, regardless of the method of qualification in the land and building register – not more than PLN 1.38/m2 (previously PLN 1.34, an increase of PLN 0.04),
- located over surface standing or flowing lakes and artificial reservoirs – PLN 6.84/ha (previously PLN 6.66, an increase of PLN 0.18),
- undeveloped, included in the revitalization area or located in areas designated for residential or commercial development – PLN 4.51 per square meter (previously PLN 4.39, an increase of PLN 0.12),
- other, including those occupied for conducting paid statutory activities by public benefit organizations – PLN 0.73/m2 (previously PLN 0.71, an increase of PLN 0.02).
Building tax:
- Residential – PLN 1.19 per square meter of floor space (previously PLN 1.15, an increase of PLN 0.04),
- related to the conduct of business activities and on residential buildings (or parts thereof) occupied for the conduct of business activities – PLN 34 per square meter (previously PLN 33.10, an increase of PLN 0.9),
- occupied for conducting business activity in the field of marketing of certified seed material – PLN 15.92/m2 (previously PLN 15.50, an increase of PLN 0.42),
- related to the provision of health care services within the meaning of the regulations on medical activity, occupied by entities providing such services – PLN 6.95/m2 (previously PLN 6.76, an increase of PLN 0.19),
- other, including those occupied for conducting paid statutory activities by public benefit organizations – PLN 11.48/m2 (previously PLN 11.17, an increase of PLN 0.31).
Tax on trucks with a permissible total weight:
- over 3.5 tons to 5.5 tons – PLN 1204.87 (previously PLN 1173.19, an increase of PLN 31.68),
- over 5.5 tons to 9 tons – PLN 2009.97 (previously PLN 1957.12, an increase of PLN 52.85),
- over 9 tons, under 12 tons – PLN 2411.94 (previously PLN 2348.52, an increase of PLN 63.42),
- 12 tons and over – PLN 4602.58 (previously PLN 4481.57, an increase of PLN 121.01).
Tax on truck tractors and ballast tractors:
- adapted for use with a semi-trailer or trailer with a GVW of a combination of vehicles from 3.5 tons to 12 tons – PLN 2813.88 (previously PLN 2739.90, an increase of PLN 73.98),
- adapted for use with a semi-trailer or trailer with a GVW of a combination of vehicles from 12 to 36 tons – PLN 3557.48 (previously PLN 3463.95, an increase of PLN 93.53),
- adapted for use with a semi-trailer or trailer with a GVW of a combination of vehicles over 36 tons – PLN 4602.58 (previously PLN 4481.57, an increase of PLN 121.01).
Tax on trailers or semi-trailers:
- whose GVW together with the vehicle is from 7 and below 12 tons, except for those related exclusively to agricultural activities – PLN 2411.94 (previously PLN 2348.52, an increase of PLN 63.42),
- whose GVW including the vehicle is from 12 to 36 tons, except those related exclusively to agricultural activities – PLN 2813.88 (previously PLN 2739.90, an increase of PLN 73.98),
- whose GVW together with the vehicle is over 36 tons, except exclusively related to agricultural activities – PLN 3557.48 (previously PLN 3463.95, an increase of PLN 93.53).
Bus tax:
- with the number of passenger seats less than 22 – PLN 2848.04 (previously PLN 2773.16, an increase of PLN 74.88,
- with the number of passenger seats equal to or greater than 22 – PLN 3506.02 (previously PLN 3048.71, an increase of PLN 457.31).
Other local taxes and fees:
- Market fee – PLN 1126/day (previously PLN 1096.39, an increase of PLN 29.61),
- Local fee in localities with favorable climatic properties, scenic qualities – PLN 3.31/day (previously PLN 3.22, an increase of PLN 0.11),
- Local fee in localities with the status of a spa protection area – PLN 4.67/day (previously PLN 4.54, an increase of PLN 0.13),
- Spa fee – PLN 6.38/day (previously PLN 6.21, an increase of PLN 0.17),
- Dog ownership fee – PLN 178.26/year (previously PLN 173.57, an increase of PLN 4.69),
- fixed advertising fee – PLN 3.72/day (previously PLN 3.62, an increase of 10 gr),
- Variable advertising fee – PLN 0.34 per square meter of advertising area (previously PLN 0.33, an increase of 1 gr).
Tax changes: what awaits us in 2026?
Some of the changes have been postponed or will only partially take effect in 2025. Others, on the other hand – although they will be in effect in future years – already require preparations. Here are some of the most important ones!
National e-Invoicing System
A topic that has been heating up entrepreneurs for many years now has finally received a definitive start date. According to the latest bill, which appeared on November 5, the KSeF will become mandatory:
- February 1, 2026. For companies with sales of more than PLN 200 million in 2025,
- April 1, 2026. For other companies.
Important!
Fines for noncompliance with KSeF regulations will not be assessed until August 1, 2026.
Reporting on border carbon tax (CBAM).
Although the Carbon Border Adjustment Mechanism (CBAM) will not be launched until January 2026, a transition period is already underway. Under it, companies must report on emissions embedded in cement, steel, fertilizer, hydrogen, aluminum and energy imported into the EU. These reports must be submitted quarterly, but until Q2 2024 it was sufficient to include default values for specific commodities.
The report for Q3 2024 and reports for 2025 must already be prepared with actual emissions data.
In turn, from January 2026, importers will be required to purchase and redeem certificates that correspond to embedded emissions.
CbC public reporting
Tax capital groups headquartered in our country and Polish subsidiaries of international groups headquartered outside Poland are required to comply with the new regulations on public CbC reporting (see Accounting Law, Article 63).
The new regulations are the aftermath of the adoption of EU Directive 2021/2101, and they came into effect as early as June 2024. The first reporting deadline is 2026, but it requires – as with CBAM – adequate preparation. This is particularly important because of the sanctions foreseen if the new obligations are disregarded.
Summary
These are all the major tax changes in 2025. We want to emphasize that the article was written in accordance with the state of knowledge as of December 18, 2024. The vast majority of the information we have provided should no longer change. However, it is worth bearing in mind that the regulations that are expected to come into force in 2026 may still be revised. Legislative work is still underway on many of them.
