Poland Announces Tax Changes for 2027

Poland’s Ministry of Finance announced tax reforms for 2027, which will be introduced in response to the wage increases and inflation of recent years, and will help to stabilize the sphere of public finances.

The following changes to the personal income tax are planned:

– the tax threshold will be raised to PLN 130,000 (EUR 29,000),

– a new rate of 24% will be introduced, which will apply to incomes in the range above PLN 130,000 (EUR 29,000) to PLN 150,000 (EUR 33,500),

– the 32% rate will apply to income surpluses above PLN 150,000 (EUR 33,500).

The updated tax scale will help approximately 3.5 million taxpayers, who bear a significant tax burden of 32% on surpluses, and reduce the number of those paying it by almost half.

Basic corporate tax rate is proposed to be increased to 22% (currently, it is 19%) for entities generating revenues over EUR 50 million annually and for tax capital groups (grupy kapitałowe podatkowe).

Other reforms include an increase in the solidarity levy (podatek solidarnościowy) rate from 4% to 5%; restoration of the previous limit determining the choice of a lump sum tax on recorded income (EUR 250,000) and modification of an IP Box regime (5% of PIT).

Press release