Poland raised bank corporate tax rates from 2026 and gradually lowered the bank tax for other financial institutions.
The Polish parliament (Sejm) approved amendments to the Corporate Income Tax (CIT) Act and related taxes for financial institutions, introducing new rates and transitional mechanisms on 17 October 2025.
Under the amended CIT Act, a reduced rate of 9% applies to taxpayers whose annual revenues do not exceed the PLN equivalent of EUR 2 million, excluding capital gains. Revenue thresholds for tax years shorter than 12 months are adjusted proportionally, ensuring fair application for businesses with non-standard fiscal years.
Financial institutions, including domestic and foreign banks, credit institutions, and cooperative savings and credit unions, are subject to a 23% standard CIT rate. Transitional rates apply, starting at 30% in 2026 for existing taxpayers and decreasing to 26% in subsequent years.
Small financial institutions meeting revenue criteria may qualify for a 13% reduced rate, initially set at 20% in 2026 and later reduced to 16%. Simplified advance payments are adjusted according to these transitional rates.
The Act also updates monthly taxes for certain financial institutions. The rates are set at 0.0366% or 0.0293% of the tax base, with a temporary adjustment of 0.0329% for 2027. Taxpayers whose fiscal years span the transition period before 1 January 2026 will continue applying previous CIT rules until the end of that tax year.
Most provisions of the Act take effect 1 January 2026, while some rates will apply from 1 January 2027.
