Poland’s government has approved a 2027 draft budget projecting PLN 622.4 billion in tax revenues, with corporate income tax increases for major enterprises and banks alongside changes to VAT, excise duties and personal income tax.
Poland’s government has approved a draft 2027 budget on 28 August 2026 with projected total tax revenues of PLN 622.4 billion for 2027, representing a PLN 57.8 billion increase over 2026’s expected performance. The budget plan, prepared under the stabilising expenditure rule (SER)—a mechanism implementing the EU’s Excessive Deficit Procedure—balances revenue expectations against controlled spending paths set by the EU Council.
The key tax revenue measures are as follows:
CIT adjustments target financial, major enterprises
Corporate income tax (CIT) revenues are forecasted at PLN 94.6 billion, up PLN 14.2 billion from 2026. This increase stems partly from the graduated increase of the banking sector CIT rate: currently at 30% for 2026, it will fall to 26% in 2027 and further to 23% from 2028 onward.
The authorities also plan to raise the standard CIT rate from 19% to 22% for the largest corporate taxpayers—those with revenues exceeding EUR 50 million in the prior year, excluding banks already subject to higher rates—and for tax capital groups (PGK). Additional temporary rate increases for energy companies aim to redirect revenue toward supporting energy-intensive sectors.
VAT growth reflects consumption trends and compliance improvements
VAT revenues are projected at PLN 363.7 billion, a gain of PLN 31.7 billion or 9.5% over 2026. Growth reflects both economic expansion in household consumption and the effects of the National System of e-Invoices (KSeF), which improves collection and reduces settlement irregularities.
New beverage taxation proposals for 2027 will adjust rates across specific categories, expected to raise approximately PLN 1.3 billion when implemented on 1 January 2027. Conversely, a VAT exemption for military procurement under the SAFE instrument will reduce VAT receipts by roughly PLN 4.4 billion in 2027.
Excise tax revenues climb as rates align with policy priorities
Excise tax revenues are set at PLN 100.1 billion, an increase of PLN 5.6 billion or 5.9% against 2026. The rise follows the excise tax roadmap, which updates rates for alcohol, tobacco products, innovative goods, electronic cigarette liquids, and nicotine sachets.
PIT sees structural threshold changes
The 2027 budget projects personal income tax revenues of PLN 33.4 billion. Significant reforms reshape the rate structure: the 12% bracket threshold will rise from PLN 120,000 to PLN 130,000. A new 24% rate applies to income between PLN 130,000 and PLN 150,000, with the 32% bracket beginning at PLN 150,000.
The income ceiling for simplified lump-sum taxation drops sharply from EUR 2 million to EUR 250,000, restricting high-earning taxpayers from using this preferential method. The introduction of Personal Investment Accounts (OKI) on 1 January 2027 offers an alternative to existing taxation of financial asset income.
The draft budget act will be submitted to the Social Dialogue Council and, for the first time, to the Fiscal Council for review.
