# Poland adopts 2027 budget draft with defense and tax changes

> Live situation record from CLSTR: https://clstr.news/situations/poland-2027-draft-budget-and-judicial-funding
> Updated: 2026-08-28T11:38:00.000Z. Sources: 18. Developments: 2.

The Polish government has officially adopted the 2027 budget draft, projecting revenues of 695 billion PLN against expenditures of 977.6 billion PLN, creating a deficit of 282.6 billion PLN. Key priorities include national security and healthcare, with defense spending set to reach 198.1 billion PLN (approximately 4.51% of GDP) and healthcare funding increasing by 26.3 billion PLN to a total of 274.1 billion PLN.

The draft introduces several tax adjustments, including a new 24% PIT rate for specific income brackets and a proposed Corporate Income Tax (CIT) increase from 19% to 22% for companies with annual revenues exceeding 50 million euros. Conversely, the bank CIT is expected to decrease from 30% to 26%.

While judicial salaries are projected to rise by nearly 6% due to wage indexation, the budget continues to allocate zero funds to the Constitutional Tribunal. Finance Minister Andrzej Domański maintains that the institution failed to deliver a financial plan that meets legal requirements. The Tribunal has denied these claims, calling the government’s statement ‘untrue’. Justice Minister Waldemar Żurek has attributed the funding omission to irregularities regarding how the Tribunal’s General Assembly was convened.

## Claims

- The Constitutional Tribunal's revenue and expenditure plan was not effectively delivered to the Minister of Finance. (disputed by 6 sources)
- The Constitutional Tribunal claims the statement that their financial plan was not delivered is untrue. (disputed)
- Defense spending is set to remain at approximately 5 percent of GDP. (corroborated by 4 sources)
- The 2027 budget for the Constitutional Tribunal effectively allocates zero funds. (corroborated by 3 sources)
- The Corporate Income Tax (CIT) is proposed to rise from 19 to 22 percent for entities with annual revenues exceeding 50 million euros. (corroborated by 3 sources)
- The documents sent to the Minister of Finance did not meet basic legal requirements. (corroborated by 2 sources)
- Healthcare spending is planned to increase by 17 billion PLN in the 2027 budget. (corroborated by 2 sources)
- The General Assembly of judges was convened in gross violation of the law. (corroborated by 2 sources)

## Timeline

### 2026-08-28: Poland adopts 2027 budget draft with defense and tax changes

Poland's 2027 budget draft prioritizes defense and healthcare while proposing CIT increases. It notably excludes funding for the Constitutional Tribunal due to disputed financial documentation.

15 sources. https://clstr.news/cluster/polands-2027-draft-budget-excludes-constitutional-tribunal-funding

### 2026-08-25: Poland judicial salaries projected to rise nearly 6% in 2027 budget

Polish judges are projected to receive nearly 6% salary increases in 2027, significantly outpacing the 3% raises expected for other public sector employees and uniformed services.

6 sources. https://clstr.news/cluster/poland-judicial-salaries-projected-to-rise-nearly-6-in-2027-budget

---
Cite as: Poland adopts 2027 budget draft with defense and tax changes. CLSTR, https://clstr.news/situations/poland-2027-draft-budget-and-judicial-funding