Polish government to tighten taxes and regulations for small firms

Poland's Ministry of Finance is preparing a package of changes to personal income tax (PIT), corporate tax (CIT) and the flat‑rate tax (ryczałt) that will take effect on 1 January next year. The proposal links the flat‑rate of 8.5% to the presence of at least one full‑time employee; firms that do not employ anyone will keep the 8.5% rate only on the first 100 000 zł of revenue, with a higher 15% rate applied to any excess. The measure targets one‑person service businesses – such as trainers, cosmetologists, hairdressers and other micro‑enterprises – and aims to encourage job creation, according to officials.

At the same time, Poland is set to adopt three major regulatory updates in the second half of 2026. The first is the implementation of the EU Consumer Credit Directive (CCD II), which will revise consumer‑credit rules and affect banks, non‑bank lenders and related service providers. The second is the national AI Act, aligning domestic law with the EU AI Act and establishing a Commission for the Development and Security of Artificial Intelligence (KRiBSI). Both reforms are expected to reshape the financial sector and AI‑related businesses, prompting extensive monitoring by industry groups.