On 23 October 2026, the Sejm adopted unfavorable changes to the lump-sum tax on recorded revenues (ryczałt ewidencjonowany). The previous-year revenue limit for eligibility is slashed from EUR 2 million to EUR 250,000. Several lump-sum rates are increased, and certain reliefs (e.g., for R&D, IP Box) are restricted or eliminated for lump-sum taxpayers. The bill moves to the Senate.
Key Takeaways
- Drastic Limit Reduction: Many small businesses will be forced out of the simplified regime into full PIT/CIT accounting.
- Higher Effective Rates: Rate increases affect sectors like IT services (from 12% to 15%), construction (from 5.5% to 8.5%), and others.
- Relief Restrictions: Lump-sum taxpayers lose access to key innovation incentives, reducing the regime’s attractiveness for startups.
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