Starting in 2026, the standard corporate tax rate for banks will increase from 19% to 30% before dropping to 26% in 2027 and 23% from 2028 onward, while the reduced rate will rise from 9% to 20% in 2026 and then fall to 16% in 2027 and 13% in 2028.
Poland’s Council of Ministers has approved a draft bill on 1 October 2025 proposing changes to the tax structure for banks.
Starting in 2026, the standard corporate tax rate for banks will rise from 19% to 30%, then gradually decrease to 26% in 2027 and 23% from 2028 onward. Similarly, the reduced corporate tax rate will jump from 9% to 20% in 2026, before being lowered to 16% in 2027 and 13% in 2028 and beyond.
The regulations adopted by the Council of Ministers also provide for a reduction in the tax rate on certain financial institutions (the so-called bank tax) by 10% in 2027 and by 20% in 2028 (relative to 2026). This will apply to domestic banks, branches of foreign banks, branches of credit institutions, and cooperative savings and credit unions.
This means the so-called bank tax rate will be reduced from 0.0366% to 0.0329% in 2027 and further to 0.0293% in 2028 and the following years.
