Poland proposes major tax reform including new PIT thresholds

PIT reform tax thresholds lump-sum tax CIT increase Polish economy

The Polish government, led by Prime Minister Donald Tusk and Finance Minister Andrzej Domański, has announced a major tax reform package slated for implementation in 2027. Key proposals include restructuring the Personal Income Tax (PIT) scale by raising the first threshold from 120,000 PLN to 130,000 PLN and introducing a new intermediate 24% rate for incomes between 130,000 and 150,000 PLN. The 32% rate would then apply to earnings exceeding 150,000 PLN. Notably, the government has decided not to proceed with the previously promised increase of the tax-free allowance to 60,000 PLN, citing the need to prioritize defense spending.

To fund these changes, the government proposes increasing the Corporate Income Tax (CIT) from 19% to 22% for large entities with annual revenues exceeding 50 million euros, and raising the solidarity tax from 4% to 5%. Additionally, the project UD458 aims to significantly lower the revenue limit for the lump-sum tax (ryczałt) from 2 million euros to 250,000 euros.

The proposals have met political opposition. The PiS party, represented by Przemysław Czarnek, has announced a competing legislative project that seeks to raise the second tax threshold more aggressively to 180,000 PLN while maintaining the existing two-tier tax structure (12% and 32%) to avoid system complexity.

Entities

Andrzej Domański · Donald Tusk · Ministry of Finance · PiS · Poland · Przemysław Czarnek

Claims

What the coverage asserts, and how many sources carry each claim.

[● 3 SOURCES] A new intermediate PIT rate of 24% is proposed for incomes between 130,000 and 150,000 PLN. tuzywiec.pl · dorzeczy.pl · dlalejdis.pl
[● 2 SOURCES] The government will not implement the previously announced increase of the tax-free allowance to 60,000 PLN. razydzisiaj.pl · tuzywiec.pl
[○ 1 SOURCE] The Ministry of Finance removed planned changes to the lump-sum tax (ryczałt) from the current draft. www.pit.pl
[● 4 SOURCES] The government proposes raising the second PIT tax threshold from 120,000 PLN to 130,000 PLN. tuzywiec.pl · dorzeczy.pl · razydzisiaj.pl · dlalejdis.pl
[● 2 SOURCES] The solidarity tax is planned to increase from 4% to 5%. tuzywiec.pl · prawy.pl
[● 3 SOURCES] The PiS party has submitted a project to raise the second tax threshold to 180,000 PLN. dorzeczy.pl · niezalezna.pl · next.gazeta.pl
[● 2 SOURCES] The corporate income tax (CIT) rate for entities with annual revenues exceeding 50 million euros is proposed to rise from 19% to 22%. prawy.pl · next.gazeta.pl
[○ 1 SOURCE] The government plans to increase the tax rate on rental income from related entities to 15% for amounts exceeding 100,000 PLN. www.pulshr.pl
[● 3 SOURCES] The government project UD458 proposes reducing the lump-sum tax (ryczałt) revenue limit from 2 million euros to 250,000 euros. dzienniknarodowy.pl · polityka.co.pl · prawy.pl