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In September 2025, the Ministry of Finance presented draft amendments to the Personal and Corporate Income Tax Acts providing for a number of significant changes. The aim is to close loopholes in the tax system and improve its consistency and fairness. The draft refers to Article 84 of the Polish Constitution, under which all citizens should share the tax burden equally. The new regulations are intended to limit tax optimisation practices and eliminate loopholes that allowed taxation to be avoided.
Below, we present the most important proposed changes that may take effect as early as 2026.
1. Taxation of gifts of movable property purchased after leasing
A taxpayer who purchases into their private assets movable property previously used in business and then gives it to close family will not be able to avoid tax when it is sold. If the disposal for consideration occurs within three years, the revenue will be taxed.
2. Datio in solutum – clarification of revenue
When real estate or property rights are sold through datio in solutum, or substitute performance, revenue will equal the value of the obligation settled.
3. Restricted housing relief
Housing relief will be limited to purchasing one dwelling or land for building a house, provided the taxpayer owns no other residential property.
4. Solidarity levy, IP BOX and losses
IP BOX income will be included in the solidarity levy assessment base. Taxpayers will nevertheless be able to deduct losses from previous years, but only within the same revenue source.
5. A 17% lump-sum rate for related parties
Services provided by related parties, such as a shareholder and company, will be subject to a 17% lump-sum rate to limit use of this form to reduce dividends.
6. Taxation of partnership liquidation after conversion
Partners' income from liquidating a partnership formed by converting a capital company will be taxed if liquidation occurs within three years of conversion.
7. No amortisation of goodwill acquired for paid use
The change eliminates amortisation of goodwill arising from paid use of a business.
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8. Tax on shifted income
The draft clarifies regulations on shifted-income tax to avoid situations where the provisions are not applied effectively.
9. Tightening incentive programmes (ESOP)
The range of benefits attributed to the “employment relationship” revenue source will be extended to include income from financial instruments such as subscription warrants.
10. Changes to depreciation rules
After filing the annual return, taxpayers will no longer be able to change depreciation rates. This aims to limit retrospective cost manipulation.
11. Minimum CIT – new rules
Minimum income tax will be modified. Calculation of the tax base will change depending on taxpayer size, and entities with profitability of at least 2% in one of the previous two years will be exempt.
12. IP BOX – an employment requirement
Eligibility for IP BOX preferences will depend on employing at least three individuals unrelated to the taxpayer.
13. Definition of a taxpayer starting activity
A definition of a taxpayer starting activity will be introduced. It will not cover entities continuing another business's operations.
14. Small taxpayer threshold and a tax year shorter or longer than 12 months
The changes clarify how revenue is calculated for the small taxpayer threshold in a shortened or extended tax year.
15. Lump-sum corporate income tax – presumption regarding the source of distributions
Any payment or profit distribution after the lump-sum taxation period ends will be treated as paid from profits earned during that period.
16. Definition of expenses unrelated to business
Expenses unrelated to business will include costs that do not serve to earn revenue or secure its source, as well as punitive public-law fees and charges.
17. Clarification of hidden profits
The definition of hidden profits in Estonian CIT will be expanded to include, among other things, fees arising from rental, lease or similar agreements.
18. Switching to lump-sum taxation despite formal shortcomings
An effective switch to lump-sum corporate income taxation will be possible even if the financial statements are not signed on time, provided other conditions are met.
19. Eliminating company conversions and liquidations as optimisation schemes
The new regulations seek to stop converting capital companies into partnerships and quickly liquidating them to avoid taxation of hidden reserves.
20. Depreciation in real estate companies
Depreciation regulations for real estate companies will be clarified. Tax depreciation will have to be linked to accounting depreciation to limit costs created “on paper”.
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Summary
The draft amendments to the Personal and Corporate Income Tax Acts introduce as many as 20 extensive changes. They concern PIT and CIT settlements, depreciation and lump-sum corporate income tax rules, housing relief, the solidarity levy and IP BOX preferences. All aim to close tax loopholes, limit optimisation schemes and increase taxpayers' equality before the law.
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