Poland's government resubmits PIT bill, raising first threshold to 130,000 zł

The new bill

The Sejm received the government's bill on Wednesday, 4 November, and the Bureau of Legislation was asked for its opinion. The draft amends the personal income tax (PIT), corporate income tax (CIT) and lump-sum tax laws. First reading is scheduled for Thursday, in line with the Sejm's sitting schedule.

Why the bill was resubmitted

The earlier law had already passed the Sejm and gone through the Senate, and then returned to the lower house, which was due to vote on the Senate amendments. Doubts had emerged about whether those changes were constitutional. Information PAP obtained from a source close to the Ministry of Finance indicates the government's new wording is meant to avoid those objections. The new draft is essentially identical to the law already passed.

During the Sejm's work, the earlier law had added annual indexation of tax thresholds and dropped the CIT increase for large firms. The Senate's amendments removed the indexation and restored the CIT increase.

Proposed rates and thresholds

The first threshold would rise from 120,000 zł to 130,000 zł, and income below it would stay taxed at 12%. Income above 130,000 zł up to 150,000 zł would be taxed at 24%, and income above 150,000 zł at 32%.

Current first threshold120,000

Proposed first threshold130,000

Current first threshold

120000 zł

Proposed first threshold

130000 zł

Data from the article text

Lump-sum tax, solidarity levy and CIT

The revenue limit for choosing the lump-sum tax would fall from 2 million euros to 250,000 euros. The solidarity levy would rise from 4% to 5% on annual income above 1 million zł. The CIT rate for firms with revenue above 50 million euros a month would go from 19% to 22%.

Timeline

The bill reached the Sejm on Wednesday, 4 November, and first reading is planned for Thursday, 5 November 2026.