Poland faces wave of tax hikes and payroll AI overhaul

Poland and its Central‑Eastern European neighbours are seeing a series of tax‑related changes. A Forvis Mazars study notes that regional VAT rates are climbing, with Hungary at 27 % and Poland at 23 %, while the complexity of the tax system – especially frequent rule changes – hampers business planning.

Within firms, 68 % report severe payroll talent shortages, prompting 44 % to invest in artificial‑intelligence tools to automate payroll processing and ensure legal compliance. At the same time, the political movement Polska 2050 has drafted a reform to raise the second personal‑income‑tax threshold from PLN 120 k to PLN 140 k, a move that could save taxpayers up to about PLN 4 000 a year.

Further, the state tax authority announced that from 1 January 2027 the maximum municipal property tax will rise to PLN 1.28 per square metre for residential units and to PLN 36.49 per square metre for commercial buildings, affecting owners of both homes and businesses.

These developments illustrate growing fiscal pressure on Polish enterprises and households, driving both policy debate and technological adaptation.