The new law removes certain tax exemptions tied to SEZ permits, eliminates annual reporting for general partnerships, and lifts penalties affecting corporate tax group status for related-party transactions.
Poland’s President has signed a law amending the Individual Income Tax Act and the Corporate Income Tax Act on 23 July 2025.
The new legislation introduces several significant changes. It revokes individual and corporate income tax exemptions in cases where a permit to operate in a special economic zone (SEZ) is withdrawn or a decision supporting specific investments is repealed. It also eliminates the annual reporting requirement for general partnerships, provided the composition of partners remains unchanged.
Additionally, the law removes the penalty that previously stripped corporate income tax group status from group entities engaged in controlled transactions with related parties.
Earlier, Poland’s Senate passed two tax legislation amendments without changes on 17 July 2025 after the lower chamber of parliament (Sejm) approved amendments to the Corporate Income Tax (CIT) between 24 and 26 June 2025.
