Starting in 2026, banks’ corporate tax rates will temporarily rise before gradually declining.
Poland has published the “Act of 6 November 2025 amending the Corporate Income Tax Act and the Act on the Tax on Certain Financial Institutions”, in the Official Gazette on 28 November 2025, raising the corporate income tax rate for banks.
This follows after Poland’s Council of Ministers approved a draft bill on 1 October 2025 proposing changes to the tax structure.
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 Act also reduces the bank tax for financial institutions from 0.0366% in 2026 to 0.0329% in 2027 and 0.0293% in 2028 and beyond.
