Poland’s Senate approved Bill No. 3147 on 27 October 2026, proposing changes to PIT, increasing the CIT rate for large taxpayers to 22%, removing automatic PIT bracket indexation and scrapping a proposed 17% lump-sum tax on business revenue exceeding EUR 300,000.
The Polish Senate approved Bill No. 3147 on 27 October 2026, introducing changes to legislation amending the Personal Income Tax (PIT) Act and the Lump-Sum Tax Act.
The amendments included an increase in the Corporate Income Tax (CIT) rate for large taxpayers from 19% to 22%, the removal of automatic PIT bracket indexation and the deletion of a proposed 17% lump-sum tax on business revenue exceeding EUR 300,000.
The amendments were adopted during the Senate’s 67th session. The Marshal of the Senate, Małgorzata Kidawa-Błońska, transmitted the resolutions to the Marshal of the Sejm, Włodzimierz Czarzasty, through Sejm Paper No. 3270, dated 28 October 2026, pursuant to Article 121(2) of the Polish Constitution.
The Sejm passed the relevant legislation on 22 October 2026.
Corporate income tax
The Senate expanded the scope of the legislation to include amendments to the CIT Act of 15 February 1992. Under the amendments, the CIT rate would increase from 19% to 22% for corporate taxpayers whose revenues in the preceding tax year exceeded the equivalent of EUR 50 million.
The higher rate would also apply to members of domestic or multinational corporate groups subject to global minimum top-up taxation rules.
The Senate justified the increase by stating that the proposed improvements to the PIT tax scale required sustainable funding. It considered a higher corporate tax burden on large taxpayers necessary to finance public tasks and maintain the balance of public finances.
The application of the new PIT tax scale rules would be conditional on the CIT provisions taking effect on 1 January 2027. The increased CIT rate would apply to tax years beginning after 31 December 2026.
Lump-sum tax
The Senate also deleted provisions that would have introduced a 17% lump-sum tax on the portion of recorded non-agricultural business revenue exceeding EUR 300,000.
It argued that the proposed measure could breach constitutional principles of tax proportionality and equity by imposing disproportionately large tax increases on certain entrepreneurs.
Under the proposal, taxpayers currently subject to lower lump-sum rates of 3%, 5.5% or 8.5% could face a 17% rate on revenue exceeding the threshold. The Senate also raised concerns that businesses generating the same annual revenue could be taxed differently depending on the order in which different categories of revenue were received during the calendar year.
Personal income tax
The Senate removed provisions that would have introduced mandatory annual indexation of Personal Income Tax (PIT) brackets based on inflation.
The deleted provisions, including Article 5, would have required adjustments to the PIT tax scale whenever the average annual Consumer Price Index (CPI) exceeded 100.
The Senate considered that automatic annual indexation could result in permanent and unpredictable revenue losses for the public finance sector. It also argued that such losses would be difficult to estimate and account for in advance during budget planning.
Next legislative steps
The Senate’s eight amendments were transmitted to the Sejm for further consideration. The resolutions covered changes to Personal Income Tax, the introduction of a higher CIT burden for large taxpayers and the removal of the proposed additional lump-sum tax on business revenue exceeding EUR 300,000.
The Senate’s resolution was published as Sejm Paper No. 3270 on 28 October 2026. The Sejm was expected to consider the Senate’s amendments as part of the next stage of the legislative process.
