Changes in PIT and CIT, however, not this year.
Let’s start with the most important information regarding taxes for 2026. The Constitution is clear: changes to annual taxes, which include PIT and CIT, if they are unfavorable to taxpayers (which is what the Government planned to introduce), must be published in the Official Gazette by November 30 of the preceding year.
The legislature thus had only 11 months to carry out the planned measures, which proved insufficient. The issue is interesting in that it was unclear for a long time whether the Government would have time to put all the plans into effect. As early as the beginning of November, it could be assumed (with a high degree of probability) that many of the Government’s extensive plans would not work out. A large project involving changes to PIT and CIT, numbered UD116, was stuck at the public consultation stage. And from there, after all, it’s still a long way to enacting the changes.
As we write these words, it is already December, and one can search in vain in the Law Journal for entries on the Estonian CIT, the capping of the IP Box relief or the increase in the flat rate.
What does this mean for taxpayers? A large part of the flagship tax modifications, announced months in advance, will come into effect no earlier than January 1, 2027. Of course, this is only assuming that the period until November 30, 2026 proves to be long enough for the Legislature.
Which of the planned changes will not take effect in 2026?
Limitation on the use of IP Box relief
The legislature had planned to make it mandatory to employ at least 3 individuals who are not related to the taxpayer. This change would have made self-employed programmers ineligible for the relief. However, all indications are that the old IP Box rules will remain with us until at least the end of 2026.
Changes to the housing tax credit
The government planned to clarify the rules for taking advantage of the housing tax credit. The key change was to be the introduction of a provision that the relief is to be used to satisfy the taxpayer’s own housing needs. This would severely restrict the use of the relief and lead to a tightening of the rules. However, this will not happen before 2027.
Sealing of Estonia’s CIT
It was supposed to be a real revolution. Planned for 2026, the changes were supposed to tighten the system and make taxpayers pay more. It also means more obligations for companies using the lump sum, including the need for detailed monitoring of related party transactions. Thanks to the tardiness of those in power, taxpayers using Estonian CIT can breathe a sigh of relief – nothing will happen in 2026.
Change in the rules regarding the buyout of a leased vehicle
On the list of unfavorable tax changes that were to take effect in 2026 has long been the issue of limiting the ability to sell a car bought out of a lease and then gifted to an immediate family member. The new rules were to extend the period in which the sale of a car under these conditions would result in PIT. This change will also not apply in 2026.
Other changes
The last two changes, namely the taxation of the transfer of real estate for debt and the prohibition on the depreciation of goodwill arising as a result of acceptance for use against payment, will also not come into force until January 2027 at the earliest. It is worth remembering, however, that by that time the Finance Ministry’s conception of the changes may still change – so keep an eye on the draft changes that will be released throughout 2026.
Tax changes that will take effect on January 1, 2026
Let’s move on to the most important part of our article. Here is the list of tax changes that have gone through legislative hell and lived to see publication in the Official Gazette. So what awaits taxpayers in 2026?
National e-Invoicing System
No one seems to doubt anymore that KSeF will become mandatory in 2026. The revolutionary system will already cover all companies with sales of more than PLN 200 million gross in 2024 on February 1. From April 1, in turn, KSeF will be mandatory for almost all companies in Poland (with a few exceptions).
We have written more about the National e-Invoicing System. here, we have also prepared a free e-book to answer the question: How to prepare your company for the implementation of the National e-Invoice System?
Higher VAT exemption limit
An amendment to the VAT law on June 24, 2025 introduced the new VAT exemption limits that had been announced for some time. Starting in 2026, the amount of the limit will increase from PLN 200,000 to PLN 240,000. PLN. This is a positive development that many taxpayers have been waiting for.
Changes to CIT-15J
This change applies to general partnerships whose partners are not only individuals. Until now, these entities had to file CIT-15J information every year, even if there were no changes in the composition of the company. Starting in 2026, this unnecessary obligation will be dropped – the CIT-15J document will have to be filed only if the composition is updated.
New lower limits for vehicle depreciation
With the beginning of 2026, depreciation limits for leased cars will be lowered. TheCO2 emissions parameter will become a key criterion.
The highest depreciation limit – PLN 225,000 – will still be available to owners and users of zero-emission vehicles, i.e. those that emit noCO2 at all. This group includes electric and hydrogen-powered cars (BEVs, FCEVs).
For low-emission cars, the limit is set at PLN 150,000. This category will include all vehicles that emit less than 50 grams ofCO2 per kilometer driven – that is, some PHEVs (Plug-in Hybrid Electric Vehicle) – not all!
Other cars, i.e. internal combustion cars, but also older-type hybrids or the popular mild hybrids (“soft” hybrids) have been assigned a depreciation limit of PLN 100,00.
Important!
The latest rules stem from the provisions of the Polish Order, which was adopted back in 2021. At that time, it was established that the depreciation limit amount of PLN 100,000 will take effect at the beginning of 2026, and this without taking into account valorization. That is why the new cost limit will also apply to all leases entered into before January 1, 2026.
Protection from the new limits will only apply to vehicles entered in the fixed asset register before the end of 2025.
Changes in PKPiR
January 2026 will bring a number of changes regarding the maintenance of the income and expense ledger. First of all: starting in January, we will only keep the register electronically, using special software. So paper ledgers or keeping records in .xls files will be a thing of the past.
The new rules apply to everyone, with two minor exceptions. Clergymen and those operating under agency or commission contracts will still be able to operate under the old rules, as long as they have opted out of the lump sum.
It doesn’t end there – the list is long and includes the following changes:
- Lack of a simplified P&L template for farmers,
- No requests for exemption from the regulation,
- No regulation for VAT-exempt taxpayers,
- Lack of storage space for the ledger and accounting evidence,
- Lack of separate books for multi-unit enterprises,
- Exclusion of daily statements of accounting evidence,
- Excluding the possibility of documenting purchases with receipts without a TIN,
- Unification of deadlines for book entries,
- Signature on the physical inventory of the owner only,
- Lack of conditions for the correctness of the electronic ledger,
- Changes in the regulations on the storage of certain invoices,
- Changes in the correction of data from fiscal reports,
- new columns in the P&L template,
- A number of amendments to the text of the Ordinance on Recordkeeping.
We discuss all these changes in much greater detail in our article: Income and Expense Ledger (P&L).
Higher CIT for banks
On November 27, 2025, President Karol Nawrocki signed into law a bill to increase CIT for the banking sector. The increase will be by leaps and bounds – in 2026 banks will pay 30% CIT (instead of the current rate of 19%), after which rates will decrease twice – to 26% in 2027 and to 23% in 2028. The CIT tax is to remain at that level permanently.
Representatives of the banking sector point to the unconstitutionality of the new law’s provisions (by violating the principle of equal treatment), so the president’s decision was greeted with surprise. Enthusiasts of the idea, however, point to the issue of social justice and the unprecedented profits the banking sector has made in recent years.
Health premium returns to old rules, so… grows.
In January 2026, the rules for calculating the health premium will return to the shape we knew before 2025. This means that the minimum health premium will be calculated on 100% of the minimum wage – this, in turn, will increase in 2026.
Interestingly, the government had prepared a draft amendment that would have capped the health contribution, setting a fixed amount at PLN 337 – both for taxpayers accounting for the tax scale, flat tax and flat-rate taxpayers. However, the new bill was met with a veto by President Andrzej Duda at the end of his second term.
As a result of this decision, new old health contribution rates will take effect in January. The lowest amount an entrepreneur will be able to pay will be PLN 432.54 per month.
Other tax changes planned for 2026
As hard as it is to believe, with the beginning of December 2025, we still can’t be sure that all the planned changes will be implemented – and there are quite a few of them. Here’s a look at what new or modified laws are expected to take effect in 2025, but are not yet a foregone conclusion.
Important!
The following changes are not covered by the constitutional rule we mentioned earlier, so they can be enacted during the year and take effect later.
We will first address legislation that has already been passed, but as of early December is still awaiting the Senate’s move or the President’s signature.
New taxation rules for family foundations – vetoed by the president
As early as January 1, 2026, new rules for the taxation of family foundations were to be triggered. The amendment to the CIT Law, prepared by the government, envisaged taxing the income of a family foundation derived from the disposal of its assets if the disposal takes place earlier than 36 months after the end of the year in which the sold property was contributed to the family foundation.
The amendments proposed by the government were supposed to tighten the taxation system for family foundations, but according to many experts they contradicted the principles of good lawmaking. This was to be one of the reasons why the amendment met with a presidential veto.
The president’s decision means that the project is back in the legislative stage, so we can expect a new version of the legislation and – consequently – the introduction of new tax rules for family foundations later in 2026.
Higher excise tax
The amendment to the excise tax law involves an increase in the scale of planned excise tax increases in 2026-2027. Prior to the new legislation, the excise tax was planned to increase by 5% in the coming years, but the law update introduces higher ceilings:
- In 2026, the excise tax will increase by 15%,
- In 2027, the excise tax will increase by 10%.
The Finance Ministry is counting on about PLN 2 billion in additional budget revenues as a result of the legislation. The law has already been passed by the Sejm and approved by the Senate, and is currently (as of December 3, 2026) awaiting the President’s signature. However, the head of state’s entourage announces a veto, which means that the road to raising this tax will be significantly lengthened – if the government decides to continue on the chosen course.
Higher sugar fee
As with the excise tax increase, the sugar fee is also to be increased, starting in January 2026. The law has already been passed by the Diet and the Senate, but it still has yet to be signed by the president.
The project plans to raise the following fees:
- An increase in the base rate for a liter of beverage containing sugar up to 5g/l or sweeteners (from PLN 0.50 to PLN 0.70),
- An increase in the fee for the addition of caffeine or taurine (from PLN 0.10 to PLN 1.00 per liter).
As in the case of excise taxes, the president’s entourage is also announcing a veto on this issue.
Other tax changes
Among the high-profile and sometimes even revolutionary tax changes that are (or were) planned for 2026, it’s easy to overlook the smaller ones. Still, it’s worth learning about them – if only to see if, by chance, they apply to your company as well. We present them below.
Tax refund after withdrawal of support decision
The Law on Public Assistance will undergo a number of changes. In the event that the decision to provide support is revoked, the entrepreneur will not have to return all the public aid received.
In cases specified in detail in the new regulations, the entrepreneur will be entitled to a refund of only part of the tax – that is, the unpaid portion on the income he earned from the activities covered by the revoked decision. However, there is a condition: it is the entrepreneur’s responsibility to calculate these amounts accurately – so he must keep his books reliably.
Retention of tax group status
Tax capital groups that conduct transactions with related parties on non-market terms will not have to fear losing their PGK status. This change is introduced by an amendment to the CIT Law, under which the Legislator decided to repeal Article 1a(2)(3)(b) of the Law).
raising this tax will be significantly prolonged – if the government decides to continue the chosen course.
No obligation to report taxpayers
Until now, the Tax Ordinance required companies, foundations and associations to appoint and report to the relevant tax office the persons responsible for calculating, collecting and remitting taxes to the US. As part of the deregulation package, an amendment was passed that repeals this provision. As of January 1, 2026, companies will decide for themselves who will take care of these tasks, and will not have to inform the IRS of their arrangements.
Summary
Despite the high-profile efforts of the deregulation team, Poland’s tax system remains one of the most complicated and uncompetitive among OECD countries (35th in the International Competitiveness Ranking out of 38 countries). Entrepreneurs, according to the PWC report, as recently as 2024 spent an average of 334 hours a year on tax compliance alone.
The coming years are unlikely to change this situation – deregulatory efforts will continue, but – while there is no shortage of positive changes – the road to a transparent tax system is still very long. For the time being, the only thing left for Polish entrepreneurs is to be ready for tax changes in 2026.
