PiS outlines economic plan with 1.5% turnover tax and health contribution rollback

Tax structure and health contribution rollbacks

At the Kongres Gospodarka event held in Warsaw on 3 October 2026, Law and Justice (PiS) presented its economic framework ahead of the 2027 parliamentary elections. Party leadership and economic advisers outlined plans to modify several tax mechanisms introduced under the Polish Deal program. Professor Mariusz Andrzejewski of the Krakow University of Economics, who served as deputy finance minister between 2005–2006, presented the core taxation proposals. The central tax pledge involves reverting to pre-2020 health insurance contribution calculation rules for small and medium-sized enterprises using standard flat-rate PIT-36L returns and lump-sum tax settlements. Under the changes brought by the previous government of Mateusz Morawiecki, non-deductible health contributions reached 9% for general scale sole proprietorships and 4.9% for flat-rate linear taxpayers. Andrzejewski stated that reverting to the earlier framework would cut health contributions by up to half for linear taxpayers.

Investment incentives and turnover tax

Beyond health contributions, the party proposals target the broader business taxation architecture. PiS proposed replacing corporate income tax with a 1.5% turnover tax, a policy discussed during the conference by Member of the European Parliament and former Orlen CEO Daniel Obajtek. The package also includes the suspension of the National e-Invoicing System and an annual indexation of tax thresholds. To stimulate capital expenditure, Andrzejewski introduced an immediate one-off depreciation mechanism for company investments. Under this plan, a firm purchasing an asset such as a 300,000 PLN company vehicle could write off the full cost in the purchase year rather than depreciating it across five years or financing through leasing. Law and Justice MP Przemysław Czarnek pointed to domestic businesses generating 50% of GDP and entrepreneurship as a whole generating 75%. He argued that current government policies were increasing unemployment and inflation while curtailing municipal investments.

If we do not stop this catastrophe into which this government is pushing us, the consequences of these actions will affect all of us.

This is the revolutionary change intended to make the entrepreneur conclude that it pays off to take those millions or billions from their accounts and invest.

Energy costs, emission allowances, and nuclear power

The convention also addressed industrial competitiveness and power prices tied to European climate regulations. Andrzejewski stated that coal continues to account for 50% of electricity generation in Poland. European Union carbon dioxide emission allowances account for 40% of electricity costs in Poland, compared to 11% in countries with lower coal reliance. To shield heavy industry, Andrzejewski proposed that the state budget absorb carbon certificate costs at an estimated annual expense of 17 billion PLN, citing policies pursued by Italian Prime Minister Giorgia Meloni. He also pointed to planned German energy subsidies for steel mills as a precedent for protecting domestic industry with coking coal resources. On long-term power generation, the proposals advocated expanding nuclear capacity through both large-scale projects and small modular reactors built by state and private entities. Andrzejewski concluded by crediting National Bank of Poland Governor Adam Glapiński for monetary policy that supported economic stability.