The changes are set to take effect on 1 January 2026.
Poland’s Ministry of Finance has announced plans on 21 August 2025 to adjust the corporate income tax rate for banks, with a target rate of 23% starting in 2028, up from the current 19%.
In the transitional years, the tax rate will increase to 30% in 2026 and 26% in 2027.
To encourage lending, the Ministry also proposes a phased reduction in the so-called bank tax on certain financial institutions. This tax will be reduced by 10% in 2027 and by 20% (compared to the current rate) beginning in 2028.
These changes are projected to boost corporate income tax revenues by approximately PLN 6.5 billion in 2026. Over the next decade, the proposed measures are expected to generate more than PLN 20 billion for the state budget.
The changes are set to take effect on 1 January 2026.