A big change for entrepreneurs. The lump sum will be more difficult to obtain

A lump sum on recorded income is one of the most popular forms of taxation among Polish entrepreneurs. Simple, predictable and often beneficial - this is how taxpayers have assessed it so far. However, from 2027 the situation may change dramatically. This is all due to the amendment to the Personal Income Tax Act, the draft of which was adopted by the government at the end of September.

New rules – who will lose the right to a lump sum?

According to the draft amendment submitted to the Sejm, the lump sum payment will no longer be as easily available as before. The changes are intended to apply primarily to entrepreneurs exceeding certain revenue thresholds, as well as those operating in selected industries.

The most important change is the lowering of the revenue limit, which until now was EUR 2 million. The project assumes a limit of PLN 250,000. euro.

Detailed criteria are to be clarified in implementing regulations, but it is already known that up to 3.5 million taxpayers may be forced to switch to another form of taxation.

Who will be affected by the changes?

Entrepreneurs who have been dynamically developing their companies and increasing their turnover in recent years are most at risk of losing the right to a lump sum. Experts warn that the changes may primarily affect small and medium-sized companies that have so far used the lump sum.

The amendment to the Personal Income Tax Act is only the beginning of the changes. The government announces further work on tightening the tax system and fighting abuses.

The project was adopted at the end of September, but this does not mean that the new regulations are already in force. The bill will now be debated by the Sejm and then sent to the Senate. If approved by MPs, it will be submitted to the president for signature.