Poland’s Council of Ministers adopted a bill on 29 September 2026 that would rebuild the PIT tax scale starting 1 January 2027. The bill raises the first tax threshold from PLN 120,000 to PLN 130,000, introduces a new intermediate 24% rate, and pushes the top 32% rate to income above PLN 150,000 a year. The finance ministry estimates the change would benefit around 3.5 million taxpayers on the progressive PIT scale, mostly employees and small business owners. This is still a bill, not law in force, and Prime Minister Donald Tusk has admitted he is not sure President Karol Nawrocki will sign it.

What changes in the PIT scale

Today, every zloty of annual income above PLN 120,000 is taxed at 32%. Under the bill, that threshold rises to PLN 130,000, and the band between PLN 130,000 and PLN 150,000 would be taxed at a new 24% rate. The 32% rate would only start above PLN 150,000. According to Piotr Juszczyk, chief advisor at InFakt, the maximum benefit for a taxpayer on the PIT scale is PLN 3,600 a year, and only taxpayers earning above PLN 150,000 a year see the full amount. For gross monthly pay up to roughly PLN 11,000, the change makes no practical difference, since those earners are not in the top bracket today either. It is worth comparing the exact figures with our article on the second tax threshold and our gross to net salary table.

Who pays for these changes

The bill is not a general tax cut, it shifts the burden between groups of taxpayers. The clearest losers are entrepreneurs on the flat-rate lump sum (ryczałt) regime. The revenue limit that allows choosing this form of taxation would fall from EUR 2 million to EUR 250,000, roughly from PLN 8.5 million to PLN 1.06 million in annual revenue. A new, higher 17% lump-sum rate would apply to the portion of revenue above EUR 300,000 earned during the year. The highest earners on the PIT scale also lose, since the solidarity levy on income above PLN 1 million rises from 4% to 5%, and the largest companies face a CIT increase from 19% to 22% once annual revenue exceeds EUR 50 million, roughly PLN 200 million. Anyone running a sole proprietorship (JDG) on the ryczałt regime should check now whether this form of taxation still makes sense under the new limit.

When the new thresholds would take effect

For the rules to take effect on 1 January 2027, the bill must pass both chambers of parliament, be signed by the president, and be published by the end of November 2026. Even if it passes on time, employees will not see the full benefit in their January paycheck. PIT advance payments are calculated progressively through the year, so higher net pay only shows up once the actual tax base crosses the new threshold, typically in the second half of the year.

Legal status as of 1 October 2026. The changes described are a bill amending the Personal Income Tax Act, the Corporate Income Tax Act, and the Flat-Rate Income Tax Act (government project no. UD458), adopted by the Council of Ministers on 29 September 2026. The bill is not yet law and may still change during the legislative process.

Author: Walery Kusznirski, in-house legal practitioner at MojaFirma.