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The government has prepared major tax changes for 2027. Today we recap the most important proposals, which could have far-reaching consequences for some taxpayers. Changes to the tax brackets could, for example, save as much as PLN 3,600 a year. The CIT rate and the solidarity levy, on the other hand, are set to rise. Changes to Estonian CIT and an extension of the robotization tax relief have also been announced.
New PIT tax brackets for 2027, higher CIT and solidarity levy, and changes to the lump-sum tax: bill UD458
We begin our overview of the planned 2027 tax changes with a very high-profile bill that we covered in more detail on our blog last month.
This is bill UD458 of August 21, 2026, which is intended to take effect as early as January 1, 2027 and which primarily changes the current PIT tax brackets. Instead of the current two brackets, the bill provides for three tax scale brackets:
- First bracket: 12% PIT on income up to PLN 130,000 (with the tax-free allowance kept at PLN 30,000);
- Second bracket: 24% PIT on annual income above PLN 130,000, up to PLN 150,000;
- Third bracket: a 32% rate on annual income above PLN 150,000.
Besides these taxpayer-friendly changes, the bill also provides for:
- Raising the solidarity levy rate (payable by individuals whose income counted for the levy, after statutory reductions, exceeds PLN 1 million) from the current 4% to 5%;
- Raising the standard CIT rate from 19% to 22% for taxpayers (including tax capital groups) whose revenue in the previous tax year exceeded the equivalent of EUR 50 million;
- Limiting access to the lump-sum tax (ryczałt, a flat-rate income tax on revenue rather than profit) by lowering the revenue limit for using this form of taxation from the current EUR 2 million a year to EUR 250,000 a year;
- Introducing a 17% lump-sum tax rate on revenue above EUR 300,000 a year.
Bill UD458 was submitted to the Sejm (the lower house of Poland's parliament) on September 29, 2026, and it is still unclear whether it will complete the full legislative process.
Bill UD116: broad changes to PIT, CIT, and the lump-sum tax set to take effect in 2027
Another major bill from the Ministry of Finance, bill UD116, was also covered on our blog in the article “Serious changes to CIT, PIT, and the lump-sum tax in 2027? The Council of Ministers has adopted the bill.”
The latest version of the bill provides, among other things, for:
- Broad changes to Estonian CIT (a regime under which tax is generally due only when profits are distributed), including no option to elect it in the middle of a tax year, a new definition of expenses unrelated to the business, a revised definition of hidden profits, and looser employment conditions;
- Subjecting income taxed under the IP Box regime to the solidarity levy;
- A 17% lump-sum tax rate on revenue from rental or lease agreements for intellectual property and similar rights (excluding works protected by copyright) concluded with a related party;
- A 15% lump-sum tax rate on rental revenue above PLN 100,000 (both private rentals and rentals within a business) received from related parties;
- Clarifying the tax treatment of transferring ownership of an item or property rights to settle an obligation (that is, datio in solutum);
- A ban on changing depreciation rates after the deadline for filing the tax return;
- Excluding the amortization of goodwill that arises when a business or an organized part of it is taken over for paid use.
As planned, the most important of the changes described above are to take effect on January 1, 2027. However, bill UD116 is also still in the Sejm (it was submitted on September 24 of this year), so it is not yet certain that this timeline will hold.
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Other tax bills and enacted VAT changes
At the end of September, the Sejm also received bill UD461, which primarily provides for extending the robotization tax relief for another 10 tax years, eliminating the internet relief (while preserving the deduction for 2027 for people who claim it for the first time for 2026), and doubling the deduction for honorary blood donation. The act introducing these changes is also expected to take effect on January 1, 2027.
These bills should be distinguished from the act of September 4, 2026 amending the VAT Act and the act on the rules for recording and identifying taxpayers and payers, which has already been published and which the President signed on September 25, 2026. Its provisions will generally take effect on January 1, 2027.
This act is deregulatory in character on the one hand, and on the other it is meant to tighten Poland's VAT system. We wrote more about it in the article “The Sejm has passed a package of VAT changes: what does it mean for businesses?”
If this article caught your interest, explore our tax advisory services and see how we can help your business:
Summary
Planned tax changes for 2027. New PIT brackets, changes to CIT, the lump-sum tax, and VAT
The planned tax changes for 2027 could bring taxpayers both benefits and additional burdens. The proposed change to the PIT scale is meant to lower taxes for some individuals, while the CIT increase for certain taxpayers, the higher solidarity levy, and the reduced availability of the lump-sum tax could increase the burden on other groups.
The proposed changes to Estonian CIT and to the rules for using tax reliefs will also matter to businesses.
When planning your tax settlements, however, you should distinguish legislative proposals from provisions that have already been passed and published. The final scope of the proposed solutions and the dates they will apply depend on the outcome of the ongoing legislative process, which means they may still change.
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