One of the elements of the changes is the extension of the tax relief for robotization. The preference is to be valid for the next 10 years, i.e. until 2036. Entrepreneurs will still be able to deduct up to 50% from the tax base. costs related to investments in robotization of production processes. This includes: o expenses related to production automation and the use of robots. The project also provides for clarification of the provisions on eligible costs, which is intended to reduce interpretation doubts.
Greater relief for voluntary blood donors
The relief available to voluntary donors of blood and blood components is also to change. The government wants to double the value of the deduction.
Currently, when determining the amount of relief, the amount of PLN 130 per liter of donated blood or its components is used. After the change, while maintaining the current amount of compensation, the deduction would amount to PLN 260 per liter. It would still be a deduction from income or revenue, and not a direct refund of this amount from the tax office. The government justifies the change with the desire to increase incentives for voluntary blood donation.
End of internet tax relief
The project also provides for the elimination of the Internet tax relief. The Chancellery of the Prime Minister argues that the preference was introduced in 2005, when access to the Internet was not yet universal. According to data from the Central Statistical Office, the Internet currently has 96.2 percent access. households.
However, this does not mean that all taxpayers will immediately be deprived of their right to the relief. Acquired rights are to be preserved. People who benefit from the relief for the first time in their 2026 settlement will be able to deduct it in their 2027 return. The government also proposes to repeal the regulations regarding the so-called expansion allowances.
Changes in PIT. Three compartments instead of two
On September 29, the government also adopted fundamental changes in the PIT scale. The first tax threshold is to be raised from PLN 120,000. up to 130 thousand PLN per year.
The project assumes three compartments:
up to 130 thousand PLN – 12% rate,
over 130 thousand PLN up to PLN 150,000 PLN – rate 24%,
over 150 thousand PLN – rate 32%.
The tax-free amount is to remain at PLN 30,000. zloty. According to government estimates, approximately 3.5 million taxpayers will benefit from the changes, and the maximum annual benefit for a taxpayer will be PLN 3.6 thousand. zloty.
According to government calculations, the share of taxpayers paying tax at a rate of 32 percent. is expected to drop to 7.2%, compared to 14%. projected for 2027 under current rules.
Higher solidarity tax and CIT for the largest companies
At the same time, the project envisages increasing some tax burdens. The solidarity levy for people with income exceeding PLN 1 million per year is to increase from 4 to 5 percent. According to data cited by the Ministry of Finance, in 2024 approximately 39,000 people paid tribute. people.
CIT for the largest taxpayers is also to be higher. The rate will increase from 19 to 22 percent. for entities achieving annual revenues exceeding the equivalent of EUR 50 million and for tax capital groups. Banks are to be excluded from this change.
Lump sum: lower limit for entrepreneurs
The changes will also include a lump sum payment on recorded revenues. The income limit entitling to choose this form of taxation is to be reduced from EUR 2 million to EUR 250,000. euro. At the same time, the project provides for a rate of 17%. for surplus revenues over PLN 300,000 euros achieved during the year.
This means that in 2027, the lump sum will be available to taxpayers whose revenues in 2026 did not exceed PLN 250,000. euro. In turn, the higher rate is 17%. is to concern the surplus of over PLN 300,000. euro achieved during 2027.
When will the changes come into force?
Most of the solutions described are to enter into force on January 1, 2027. However, the project must further pass the legislative path in the Sejm and Senate, and then be signed by the president and published in the Journal of Laws.
The package adopted by the government on September 29 therefore includes changes beneficial to some taxpayers - including: raising the first PIT threshold, extending the tax relief for robotization and increasing the relief for blood donors - as well as solutions increasing the burden or limiting access to certain tax preferences.
