On 16 September 2026, the Sejm’s Finance Committee adopted several amendments to the government’s omnibus tax bill, including adjustments to the IT levy threshold, a delayed VAT hike on wine, and expanded R&D tax credits. The accelerated procedure aims to pass the bill before the October recess, but the Senate and presidential review remain. The government accepted most committee changes to ensure momentum.
Key Takeaways
- Key Amendments: IT levy threshold raised to PLN 20,000 monthly; VAT on wine delayed to July 2027; R&D credit increased to 200% for SMEs.
- Procedural Risks: The fast-tracked legislative calendar leaves limited time for impact assessments; potential constitutional challenges loom.
- Implementation Timeline: If signed by October, most provisions apply from 1 January 2027; transitional rules for 2026 transactions are complex.
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