Poland announces sweeping tax reforms for 2027

The Polish government is preparing a comprehensive tax package that includes roughly 30 measures aimed at tightening the tax system and curbing common optimisation schemes. Changes will affect personal income tax (PIT), corporate income tax (CIT), the Estonian‑style CIT and flat‑rate tax. New rules cover IP‑Box benefits, depreciation, a minimum CIT, hidden dividends, debt financing, and the treatment of family transfers of assets such as leased cars. The reforms also propose limits on preferential tax reliefs, including housing allowances and certain flat‑rate options.

Separately, a deregulatory package is slated for adoption by the end of the year to increase legal certainty and simplify interactions with the tax administration. It introduces a free mobile application for issuing electronic receipts, pre‑filled VAT returns for about two million taxpayers, and extends the validity of tax interpretations to five years with a clear renewal process. Additional measures broaden the use of silent consent, lower penalty interest for prompt corrections, and define clear audit timeframes.