The bill takes effect on 1 January 2026.
Poland’s Council of Ministers have passed a bill which amends the CIT Act to ease reporting on general partnership partners, introduces tax group benefits, and simplifies tax refund rules when support under the Polish Investment Zone or Special Economic Zone is revoked.
The bill takes effect on 1 January 2026.
Earlier, on 6 May 2025, Poland’s Ministry of Finance announced that the Council of Ministers had adopted several draft laws, including the Draft Corporate Tax Amendment Act as part of the deregulation process. The proposal suggests removing the requirement for large taxpayers to publish their tax strategy, thereby reducing administrative burdens for large corporate income tax (CIT) taxpayers.
