On 28 October 2026, the Polish Senate approved six tax amendment acts, introducing substantive changes to the lump-sum tax (ryczałt), personal income tax (PIT), and corporate income tax (CIT). Notably, the 17% surcharge on lump-sum income exceeding EUR 300,000 was eliminated. Other adjustments address revenue recognition timing and expense deductibility.
Key Takeaways
- Lump-Sum Surcharge Removal: The controversial 17% additional tax on high-revenue lump-sum taxpayers is abolished retroactively for 2026.
- PIT Deduction Alignment: Certain deductible expenses are harmonized between PIT and CIT regimes.
- Effective Dates: Most changes apply from 1 January 2027; the surcharge removal is effective for the 2026 tax year.
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