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Polish regulatory and tax administration trends

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2026-09-08 13:49 UTC → 2026-09-08 14:48 UTC · added ~~removed~~

Recent reports highlight challenges and shifts within Poland’s regulatory and administrative landscape. A report by the Center for Development Strategy (CSR) indicates significant inefficiencies in economic regulation. Over a five-year period, regulators such as UOKiK, URE, UKE, and UTK imposed fines exceeding 3.6 billion PLN, but the collection rate is estimated at only approximately 25 percent. The CSR noted that excessive formalism and a lack of dialogue with businesses contribute to delays, with only 3 percent of antitrust proceedings completed within statutory timeframes. Separately, the Polish National Revenue Administration (KAS) reported a significant increase in tax violation reports. In the first half of 2026, KAS received 45,500 reports, marking a 20.2 percent increase from the same period in 2025. Legislative developments continue to shape the fiscal environment. The Ministry of Finance is moving forward with major tax reforms, including a proposed 22% CIT rate for large companies ~~with revenues exceeding 50 million euros~~ and a new 24% PIT ~~bracket for income between 130,000 and 150,000 PLN. However, potential presidential vetoes on these changes pose budget risks that could impact state revenues by billions of zlotys.~~ bracket. Regarding VAT, parliamentary work has concluded on amendments to simplify reporting and protect businesses from liability for a contractor's tax arrears when using split payments. ~~Social policy is also intersecting with tax administration. Government Plenipotentiary for Equality Katarzyna Kotula has stated~~ New legislative proposals have reached the Sejm that ~~enabling same-sex couples to file joint tax returns is an ‘absolute priority’. Discussions are ongoing with~~ could fundamentally change real estate taxation. A bill introduced by the ~~Ministry of Finance regarding~~ Lewica parliamentary group proposes shifting property tax from surface area to a model incorporating market value. Under this plan, owners of three or more residential properties could face rates between 0.5% and ~~related inheritance rights, though~~ 1.5% of the ~~long-term stability~~ property's value. Additionally, recent voivodeship administrative court rulings have expanded the definition of ~~such rights remains uncertain.~~ ‘structures’ to include items like fences and transformers, which are taxed at 2% of their initial value, likely increasing costs for enterprises.

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