Poland adopts a tax package: 22% CIT for companies above €50 million revenue, flat-rate limit cut to €250,000, robotisation relief extended

Poland adopts a tax package: 22% CIT for companies above €50 million revenue, flat-rate limit cut to €250,000, robotisation relief extended

29 September 2026 — Poland's Council of Ministers has adopted a package of draft tax laws, the Ministry of Finance announced on 29 September 2026. The package lowers income tax for middle earners and pays for it partly by raising tax on the largest companies and narrowing a popular flat-rate regime used by many self-employed professionals, including IT contractors.

Not yet independently verified. The Ministry of Finance announcement is read in Polish; the second source covers the earlier proposal, not the adopted package. These are draft laws for parliament, and the 1 January 2027 start date reported for most measures was not confirmed for every measure. We will update this when it can be confirmed, and remove this note.

What the package contains

According to the Ministry of Finance:

• A new 22% CIT rate for companies with annual revenue above the equivalent of €50 million. The standard rate today is 19%.
• The ryczałt flat-rate regime (lump-sum tax on recorded revenue) will only be open to taxpayers with revenue up to €250,000, down from €2 million, returning to the earlier limit. The ministry says the regime was meant for small businesses.
• The robotisation relief is extended by ten years, so businesses can continue to deduct up to 50% of the cost of investment in robotising production from their tax base.
• Changes to the personal income tax scale for about 3.5 million taxpayers, a larger relief for blood donors, and measures to tighten the system, including for family foundations.

Who is affected

Large companies operating in Poland, including subsidiaries of international software and IT groups, which would face the higher CIT rate. And the many Polish software developers and IT specialists who work as B2B contractors on the ryczałt regime: those with revenue above €250,000 would have to move to another form of taxation, which can change their costs and the rates they charge clients.

What to do

1. Large employers: model the effect of a 22% rate on your Polish entity and on transfer pricing.
2. Companies that hire IT contractors in Poland: expect some higher-earning contractors to renegotiate rates if they lose access to ryczałt.
3. Contractors near the new limit: talk to an accountant about the alternatives before the next tax year.
4. Manufacturers and automation vendors: the extended robotisation relief supports investment plans over the next decade.
5. Follow the bills through the Sejm, where they may change.

Why it matters for buyers

Poland is one of Europe's largest sources of IT talent, and much of it is engaged on B2B contracts taxed under ryczałt. A lower limit changes the economics of that model for senior contractors and the companies that rely on them.

Sources

• Ministerstwo Finansów (gov.pl): Rada Ministrów przyjęła pakiet zmian podatkowych — 29 September 2026
• money.pl: Wyższy CIT dla największych firm — nowa propozycja rządu — 19 August 2026