Polish tax changes in 2027 for companies and firms: bill status

On 22 October 2026 the Sejm passed all four government tax acts for 2027 (prints no. 3147, 3137, 3149 and 3148), but none is law yet: they wait for the Senate and the President. What matters most for firms: the Sejm struck 22% CIT for the largest firms out of the package, and kept the 12%, 24% and 32% PIT scale and the cut in the ryczałt limit from 2 000 000 to 250 000 euro.

Law as of 25 October 2026.

This article tracks the bills until the acts are published in the Journal of Laws (Dziennik Ustaw). After every vote we update the stage and add an entry to the history at the bottom of the page.

Status of the acts

The Senate can accept the acts unchanged, amend them or reject them. It can also restore 22% CIT by an amendment; the Sejm then votes on that amendment again.

What is already certain for 2027

These rules follow from the law in force and do not depend on the bills.

KSeF for a company is covered in KSeF for a sp. z o.o., and the 9% and 19% rates in CIT 9% or 19%.

Print no. 3147: the tax package

22% CIT: the Sejm struck it out

The government bill added a 22% rate to art. 19 ust. 1 ustawy o CIT for taxpayers with revenue above 50 000 000 euro in the previous year and for members of groups subject to the top-up tax. On 22 October 2026 the Sejm adopted a minority motion that deletes the whole CIT Act amendment (art. 2 of the bill), by 220 votes to 214. In the act as passed, the CIT rates stay at 9% and 19%. The Senate can restore the 22% rate by an amendment, and the Sejm then decides again. A small sp. z o.o. with revenue below 50 million euro stays at 9% or 19% either way.

PIT scale 12%, 24% and 32%

The scale applies, among others, to a management board member's salary under an employment contract and to entrepreneurs on the general rules (art. 27 ust. 1 ustawy o PIT). The maximum saving is 3 600 zł a year at income from 150 000 zł.

The government bill made the new scale depend on 22% CIT and the lower ryczałt limit taking effect (art. 5 ust. 2 of the bill). The Sejm struck that condition out together with 22% CIT, so the scale no longer depends on other changes. The Sejm also added yearly indexation of the scale thresholds by average annual inflation, when the index exceeds 100. The first indexation takes place in 2027 for 2028, using 2026 inflation; the Minister of Finance announces the thresholds by 30 November.

Ryczałt: a 250 000 euro limit and 17% above 300 000 euro

The act cuts the revenue limit for choosing the lump-sum tax on recorded revenue (ryczałt od przychodów ewidencjonowanych) from 2 000 000 to 250 000 euro (art. 6 ust. 4 and 6 ustawy o ryczałcie). On top of that, revenue above 300 000 euro a year would be taxed at 17%, with exceptions listed in the bill (new art. 12 ust. 1 pkt 1a). A sp. z o.o. does not pay ryczałt, but this change matters to entrepreneurs comparing a sole proprietorship (JDG) with a company. We compare the two in JDG or sp. z o.o..

Solidarity levy 5%

The levy on an individual's income above 1 million zł would rise from 4% to 5% (art. 30h ust. 1 ustawy o PIT). It would first apply to the levy due by 2 May 2028, that is on 2027 income.

Print no. 3137: Estonian CIT, rent from a shareholder, depreciation

The Sejm passed this act on 22 October 2026 in the committee report version (print no. 3224), without amendments. It bundles many smaller changes. For a sp. z o.o. the most important are:

• Estonian CIT. Choosing the lump-sum tax on company income (ryczałt od dochodów spółek) in the middle of a tax year would no longer be possible, the employment condition is looser, and the act defines expenses unrelated to the business and clarifies hidden profits. Details in Estonian CIT.
• Leasing a trademark or other IP to the company. A shareholder on ryczałt would pay 17% on revenue from a contract with a related party (today 8,5% up to 100 000 zł and 12,5% above). Exception: works protected by copyright.
• Renting to the shareholder's company. Rental revenue from a related party above 100 000 zł would be taxed at 15% instead of 12,5%.
• Depreciation. Depreciation rates for a given year could be raised or lowered no later than the filing deadline for that year's return. The limit applies to write-offs from 1 January 2027.
• Passenger cars. The higher 150 000 zł limit for a combustion car with CO2 emissions below 50 g/km could also be proven with a document other than the CEPiK vehicle register entry, for example a certificate of conformity. This change would take effect on publication and apply back to 1 January 2026.

Print no. 3149: reliefs

The Sejm passed this act on 22 October 2026 without amendments.

• The robotisation relief (art. 38eb ustawy o CIT) would run until the end of the tax year starting in 2036 instead of 2026. The act also states expressly that for a fixed asset the qualifying cost is the depreciation write-offs.
• The expansion relief (art. 18eb ustawy o CIT, art. 26gb ustawy o PIT) would be repealed. Costs incurred before 1 January 2027 stay under the old rules.
• The PIT internet relief would be abolished, with rights kept for people who use it for the first time for 2026.

Print no. 3148: family foundations

The act, passed by the Sejm on 22 October 2026, tightens the taxation of family foundations, among others on foreign income, short-term rental and the sale of assets contributed to the foundation. It concerns shareholders who moved their shares into a family foundation.

How a bill becomes law

1. The Sejm passes the act in the third reading. All four acts reached this stage on 22 October 2026.
2. The Senate has 30 days to accept the act, amend it or reject it (art. 121 ust. 2 of the Constitution). The Sejm can reject Senate amendments by an absolute majority.
3. The President has 21 days to sign (art. 122 ust. 2 of the Constitution). The President can also refer the act to the Constitutional Tribunal or veto it.
4. The Sejm overturns a veto by a 3/5 majority; the President then signs within 7 days (art. 122 ust. 5 of the Constitution).
5. The act applies after publication in the Journal of Laws.

For provisions starting on 1 January 2027 the calendar matters: the Senate and the President together have up to 51 days, and a veto extends the procedure. The acts passed on 22 October fit this window unless there is a veto.

Example: what the acts change for a shareholder

A shareholder is the management board president on an employment contract with 140 000 zł of income a year. Privately, they lease a trademark to the company for 120 000 zł a year and pay ryczałt on it.

The calculation is simplified: it leaves out ZUS contributions, deductible costs and the health contribution. It does show that the same package can lower one shareholder's tax and raise another's.

What you can do now

1. Budget for 2027 at the rates in force and treat the changes passed by the Sejm as a scenario until the President signs them.
2. If you are considering Estonian CIT from 2027, check the deadlines in Estonian CIT; after the changes in print 3137, joining mid-year would no longer be possible.
3. If the company pays a shareholder for a trademark or rent, recalculate the contract at the print 3137 rates.
4. Come back after the Senate vote: we will update the stage and the date.

Frequently asked questions

Will 22% CIT apply to my small sp. z o.o.?

No. The Sejm struck 22% CIT out of the act on 22 October 2026. Even in the government version the rate applied only to firms with revenue above 50 000 000 euro and to groups subject to the top-up tax. A small company stays at 9% or 19%.

Has the new 12/24/32% PIT scale been passed?

The Sejm passed it on 22 October 2026, but it is not law yet: the act waits for the Senate and the President's signature. The Sejm struck out the condition that tied the scale to 22% CIT, so the scale can take effect on its own.

When will the changes apply?

Most from 1 January 2027. Exceptions: the higher solidarity levy first applies to the payment due by 2 May 2028, and the CO2 evidence rules for cars from the day of publication, with effect from 1 January 2026.

Does the 250 000 euro ryczałt limit apply to a sp. z o.o.?

No. The lump-sum tax on recorded revenue is paid by individuals, for example in a JDG or a civil partnership (spółka cywilna). For a sp. z o.o. the relevant regime is the lump-sum tax on company income, Estonian CIT, which print no. 3137 changes.

How will I know the act has passed?

The Sejm publishes the stage of every bill on the print's page and in the legislative process record. We update this article after every vote and log the changes in the history below the text.