On 7 October 2026, the Polish Council of Ministers adopted a draft amendment to the Corporate Income Tax Act introducing a new three-tier CIT rate structure effective from 2027. Under the proposal, companies with annual revenues up to €2 million would pay 9% CIT; those between €2 million and €50 million would pay 19%; and companies exceeding €50 million in revenue would face a new 22% rate. The measure targets the largest taxpayers and aims to increase budget revenues while maintaining preferential rates for small and medium enterprises. The draft is at an early legislative stage and must pass Parliament before becoming law. Business groups have already raised concerns about the impact on competitiveness and investment.
Key Takeaways
- Three-Tier Rate Structure: 9% (≤€2M), 19% (€2M–€50M), 22% (>€50M) proposed from 2027.
- Targeted at Largest Corporations: The 22% rate applies only to companies surpassing the €50 million revenue threshold.
- Legislative Process Ongoing: The draft requires parliamentary approval; final rates and thresholds may change during debate.
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