Poland submits bill to restructure PIT tax brackets and introduce 24% rate from 2027
A Polish government bill submitted to the Sejm introduces a 24% income tax bracket from 2027, raising the 12% threshold to 130,000 PLN while keeping the tax-free allowance at 30,000 PLN.
The Polish government has submitted a legislative draft, registered as parliamentary paper number 3147 in the Sejm, proposing structural changes to the personal income tax (PIT) scale starting in 2027. Under the proposal, the 12% tax rate will apply to annual income up to 130,000 PLN. Income between 130,000 PLN and 150,000 PLN will be subject to a new intermediate rate of 24%, while the top rate of 32% will apply only to earnings exceeding 150,000 PLN. The tax-free allowance remains unchanged at 30,000 PLN, rather than the previously promised 60,000 PLN level.
According to Ministry of Finance estimates cited in the draft, approximately 3.5 million taxpayers will benefit from the adjusted brackets, with the maximum annual financial gain reaching 3,600 PLN. The ministry projects that the proportion of taxpayers filing under the tax scale who pay the 32% rate will drop from 14% to 7.2% once the changes take effect.
- Expected baseline
- 14 %
- With proposed reform
- 7.2 %
