Newsletter IC&PARTNERS POLAND – 2026-11
CHANGES TO PERSONAL AND CORPORATE INCOME TAXES AND THE SOLIDARITY CONTRIBUTION – NEW PROPOSALS FOR 2027
On 5 November 2026, the Polish Sejm (Parliament) started examining a draft amendment to the legislation on personal and corporate income tax. The draft provides for the raising of the first threshold of personal income tax (PIT) from PLN 120,000 to PLN 130,000 and the introduction of a new rate of 24% for incomes between PLN 130,000 and PLN 150,000. Income above this amount will continue to be subject to the rate of 32%.
The amendments also provide for the increase of the solidarity contribution from 4% to 5%, the increase of the corporate income tax rate (CIT) to 22% for certain categories of large taxpayers, and the reduction of the revenue limit allowing you to opt for the Polish flat-rate regime (ryczałt) from €2 million to €250,000.
The draft envisages the entry into force of the new provisions from 1 January 2027. As of 6 November, the legislative process was not yet completed.
KSeF – PLANNED EXTENSION OF PENALTIES UNTIL THE END OF 2027
The Polish Ministry of Finance proposes to extend until 31 December 2027 the period during which no financial penalties will be applied for errors related to the use of the National Electronic Invoicing System (KSeF).
However, it is important to underline that the postponement of penalties does not lead to a postponement of the obligation to use the KSeF. From 1 January 2027, the system should also cover smaller taxpayers who have so far benefited from the transitional period.
Companies should therefore continue preparations for the implementation of the system, even if the proposed measures are approved.
NEW MAXIMUM AMOUNTS OF NOTARY FEES
The new maximum amounts of notary fees have been in force since 5 November 2026. The changes concern, among other things, the drafting of wills, powers of attorney, probate deeds and the authentication of documents.
By way of example, the maximum fee for drawing up a will is increased from PLN 50 to PLN 200, the fee for a power of attorney for a single transaction from PLN 30 to PLN 100 and the fee for authenticating a signature from PLN 20 to PLN 60.
The amounts relating to copies and extracts of notarial deeds, as well as the fees for high-value transactions, have also been amended. The amounts indicated represent maximum rates: the notary may charge lower fees.
POSSIBILITY TO CHECK YOUR BUSINESS PARTNERS AT THE ZUS
Since 1 November 2026, companies have been able to obtain information from the ZUS (Polish Social Security Institute) on the contribution payments made by their business partners. The data can be used to assess their financial situation and reliability as business partners.
The request for access to information must be submitted in electronic format. The service is free of charge but requires the consent of the person required to pay the contributions, whose data must be made available.
The new option can be particularly useful when working with new business partners or assessing the economic risk associated with a business relationship.
INCREASE IN THE CIVIL LAW TRANSACTION TAX (PCC) EXEMPTION THRESHOLD FOR THE SALE OF MOVABLE PROPERTY
As of 3 November 2026, the value threshold for movable property whose sale is exempt from Polish Civil Law Transaction Tax (CCP) has increased. Previously, the exemption applied to sales of goods whose value did not exceed PLN 1,000. Currently, the threshold is PLN 3,000.
The amendment means that, in the case of the purchase of movable property, such as a car or equipment, the market value of which does not exceed PLN 3,000, the purchaser is not required to pay the PCC.
For transactions concluded before 3 November 2026, the previous threshold of PLN 1,000 continues to apply.
NEW PROVISIONS ON MOBBING AND DISCRIMINATION IN THE WORKPLACE
The draft amendment to the Polish Labour Code aims to clarify the definition of mobbing and to strengthen the protection of workers against inappropriate behaviour in the workplace.
The amendments include, among other things, a greater focus on the prevention of bullying by employers, the introduction of appropriate internal procedures and a clearer definition of responsibilities in the event of bullying or discrimination.
The aim is to strengthen the protection of workers and provide employers with more effective tools to prevent and manage situations of this type.
WHO WILL PAY WORKERS' COMPENSATION IN 2027?
By 30 November 2026, employers should determine the number of people enrolled in health insurance. This number depends on who will be required to pay sickness, maternity and care benefits in 2027.
If the employer has at least 21 people registered with health insurance by 30 November 2026, the employer will have to pay the benefits in 2027. If, on the other hand, the number of insured persons is lower, the benefits will be paid by the ZUS.
When calculating the number of insured persons, both persons subject to compulsory health insurance and those who voluntarily join it must be taken into account. Once identified, the person responsible for the payment of benefits will retain this responsibility for the whole of 2027, even if the number of insured persons subsequently changes.
IC&Partners Poland S.A.
Plac Powstańców Warszawy 2a
00-030 Warszawa
Tel: +48 22 828 39 49
Fax: +48 22 827 78 91
info@icpartnerspoland.pl
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