On 29 September 2026, the Council of Ministers adopted a comprehensive tax reform package designed to reduce the tax burden on middle-income earners, incentivize automation and robotization investments, and strengthen anti-avoidance provisions. The legislative proposal, which now proceeds to parliament, includes a reduction in the second personal income tax (PIT) bracket from 32% to 30% for annual incomes between PLN 120,000 and PLN 1 million, an expanded robotization tax credit allowing up to 50% deduction of qualifying capital expenditures, and enhanced mandatory disclosure rules (MDR) for aggressive tax planning schemes. The package is financed through base-broadening measures, including limitations on deductible expenses for luxury corporate assets and tighter thin-capitalization rules.
Key Takeaways
- Middle-Class Tax Relief Boosts Disposable Income: The PIT bracket reduction directly benefits approximately 3.2 million taxpayers, increasing net monthly wages by an average of PLN 200-400, stimulating domestic consumption.
- Robotization Credit Drives Industry 4.0 Modernization: The enhanced credit applies to expenditures on industrial robots, AI-driven machinery, and process automation software, positioning Polish manufacturing for higher value-added production and EU competitiveness.
- Anti-Avoidance Tightening Closes Loopholes: Expanded MDR hallmarks and stricter beneficial ownership reporting requirements align Poland with EU DAC6 and OECD Pillar Two standards, reducing opportunities for harmful tax practices.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement