Poland plans to raise the basic CIT rate from 19% to 22% for entities with annual revenues exceeding EUR 50 million and for tax capital groups, alongside changes to the solidarity levy, lump-sum tax on registered income and IP Box preference.
Poland’s government has unveiled a package of tax changes that would increase the basic CIT rate to 22% for entities with annual revenues exceeding EUR 50 million and for tax capital groups, while introducing changes to several other tax measures.
The proposals cover both individual and corporate taxation, with the planned CIT increase for large entities being accompanied by changes to the solidarity levy, lump-sum tax on registered income and IP Box preference.
The proposals were presented by Prime Minister Donald Tusk and Minister of Finance and Economy Andrzej Domański on 19 August 2026 as part of plans to revise the tax system.
The government said the package is intended to adjust taxation to economic and wage developments while maintaining the stability of public finances.
CIT rate to rise from 19% to 22%
Under the proposed reform, the basic CIT rate, currently 19%, would increase to 22% for entities with annual revenues exceeding EUR 50 million.
The higher rate would also apply to tax capital groups. The measure targets the largest entities covered by the proposed change and forms a central part of the government’s plans for revising the tax system.
Solidarity levy to increase
The government also plans to increase the solidarity levy by one percentage point to 5%.
The proposal is part of the same package of tax measures announced by the Ministry of Finance and Economy.
The reform would also reinstate the previous EUR 250,000 limit for choosing the lump-sum tax on registered income.
IP Box preference to be modified
The government is also proposing changes to the IP Box preference, which currently provides for a 5% PIT rate.
The announcement did not set out further details of the planned modification, but identified the IP Box preference as one of the areas to be changed under the reform.
PIT scale changes planned from 2027
The corporate tax proposals are accompanied by changes to the PIT tax scale, which are planned to take effect from 2027.
The first tax bracket would be raised to PLN 130,000. A new 24% rate would apply to income between PLN 130,000 and PLN 150,000, while income exceeding PLN 150,000 would be taxed at 32%.
Around 3.5 million taxpayers who settle under the tax scale are expected to benefit from the proposed changes. The highest annual saving would reach PLN 3,600.
The government estimates that the share of taxpayers paying the 32% rate would fall from 14.0% to 7.2%, nearly halving the proportion under the proposed 2027 tax scale.
