Poland plans to raise the first personal income tax threshold to PLN 130,000 and introduce a new 24% tax rate from 2027, potentially reducing tax liabilities for around 3.5 million taxpayers. The reform would be accompanied by higher corporate income tax and solidarity levy rates to help finance the tax relief.
The Polish government has decided to submit a separate bill to introduce changes to the personal income tax system, with the proposed measures set to take effect from 2027, according to a release by the Ministry of Finance on 4 November 2026.
The government wants to make the tax system fairer and ease the financial strain on taxpayers. The proposed personal income tax changes would bring tax thresholds closer in line with recent wage growth and economic conditions.
Personal income tax changes from 2027
The draft bill raises the first tax threshold to PLN 130,000. It adds a new 24% rate on income between PLN 130,000 and PLN 150,000. Income above PLN 150,000 stays taxed at 32%.
About 3.5 million taxpayers who file under the tax scale would pay less. Some of them could save up to PLN 3,600 a year.
How the reform will be financed
From the start, the authorities tied the personal income tax reform to a funding plan that protects public finances. The largest corporate income taxpayers are a central part of that plan.
While the Sejm considered a bill amending personal income tax (PIT), corporate income tax (CIT) and the flat-rate tax, the government backed a version that dropped the CIT increase for the largest taxpayers.
On 27 October 2026, the Senate restored those provisions by resolution. To avoid any doubt about the procedure, the government decided to submit the bill again as a separate piece of legislation. The move aims to keep the tax relief bill for 3.5 million taxpayers free from procedural challenges.
Higher corporate rate and other tax changes
The draft amendments repeat the September proposals. The basic CIT rate would rise from 19% to 22% for companies with annual revenue above EUR 50 million and for tax capital groups. The limit for choosing the lump-sum tax on recorded revenues would return to EUR 250,000. The solidarity levy would increase by one percentage point, from 4% to 5%.
