The Ministry of Finance plans for most changes to take effect on January 1, 2027. The ministry is still working on a draft amendment to the PIT, CIT, and flat-rate tax laws. Among the most significant changes is the adjustment of the flat-rate tax for entrepreneurs filing under a flat rate. Interestingly, the regulation will not apply to all companies that pay tax on their revenue in this way.
15% flat rate… but not for everyone
The higher flat rate of 15% would be introduced when annual revenue exceeds PLN 100,000. Until that amount, entrepreneurs will continue to use an 8.5% flat rate. Importantly, this change will not affect all entrepreneurs. It will target firms that do not employ at least one full-time employee throughout the year. The principle is that if you have lower operating costs, you can pay more. For firms that employ employees, the flat rate of 12% will remain in effect once revenue exceeds PLN 100,000.
If the changes come into force, entrepreneurs using the flat rate who do not employ staff—essentially sole proprietors—will need to recalculate whether staying on the flat rate remains more profitable or if switching to another filing method, such as the tax scale, where income up to PLN 120,000 is taxed at 12% and above that at 32%, or a flat tax of 19% regardless of income, would be more advantageous.
Changes to tax reliefs
The change to the tax rate for some entrepreneurs using the flat rate to report their revenue is not the only one the Ministry of Finance intends to introduce. Further changes concern the rules for using tax reliefs, including the housing relief. The ministry wants to limit the possibility of reusing the preferential rate if at least three years have not passed since its previous use. This is all to restrict the use of the relief for investment purposes.
The change will also cover the IP Box relief. Its use, according to the finance ministry, will depend on whether the company employs at least three full-time employees for at least 300 days a year.
There are also plans to extend the period during which the sale of an asset removed from business activity must be subject to PIT tax. Currently, this period lasts six months. After this period, a family member who takes over such an asset, such as a post‑lease car, is exempt from PIT tax. The ministry wants to extend this period to three years.
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