Poland’s Sejm re-adopts PIT changes and CIT increase to 22% — RMF24

Poland’s Sejm has re-adopted a law on changes to the taxation of individuals’ and companies’ income. The document provides for a new 24% PIT rate, a revision of tax thresholds, and an increase in the CIT rate for the largest enterprises. The law must now be sent to the Senate.

New PIT thresholds

As RMF24 reports, the first PIT tax threshold is planned to be raised from 120,000 to 130,000 zlotys. The tax rate in this range is to remain at 12%.

For income exceeding 130,000 and up to 150,000 zlotys, the law introduces a 24% rate. Income exceeding 150,000 zlotys will continue to be taxed at 32%.

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Changes for companies and simplified-tax payers

The law also provides for an increase in the solidarity levy rate for people with the highest incomes, from 4% to 5%. According to 2024 data, 39,000 people paid this levy.

For CIT taxpayers whose revenue in the previous year exceeded €50 million, the rate is proposed to increase from 19% to 22%. In addition, the revenue limit allowing taxpayers to choose fixed-rate taxation is planned to be reduced from €2 million to €250,000. A 17% rate will apply to revenue exceeding this limit during the year.