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Poland to lower personal income taxes, raise tax rate for companies - Finance news and analysis from Global Banking & Finance Review
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Poland to lower personal income taxes, raise tax rate for companies

Published by Global Banking & Finance Review

Posted on August 19, 2026

2 min read

· Last updated: August 19, 2026

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Poland Unveils Tax Reform: Lower Income Tax, Higher Corporate Tax Rate

Key Changes in Poland's Tax System

Personal Income Tax Adjustments

Raising the Second Tax Bracket

WARSAW, Aug 19 (Reuters) - Poland will raise the second personal income tax bracket and introduce a new tax rate to ease the burden on the middle class, Prime Minister Donald Tusk said on Wednesday, adding that corporate tax for big companies would be raised to compensate the budget.

Background: Wage Growth and Tax Bracket Freeze

With fast-growing wages in the past four years and tax brackets frozen since 2022, millions of middle-class Poles, the core constituency of Tusk's Civic Coalition, started paying the highest tax rate. Lower personal income taxes were a key pledge of Tusk's party in the 2023 election.

New Income Thresholds and Rates

The government plans to raise the second personal income tax bracket threshold to 130,000 zloty ($35,000), from the current 120,000.

At the same time, the tax rate for income between 130,000 and 150,000 zloty will be lowered to 24%, with the current rate of 32% applying for income above 150,000, Tusk told journalists.

Corporate Tax Changes

Higher Tax Rate for Large Companies

To compensate for the budget revenue shortfall, the corporate income tax for companies with revenues topping €50 million would be raised to 22% from 19%, he added.

Government Perspective and Budget Impact

Budget Neutrality of the Reform

"The changes proposed today more or less balance each other out. This is probably the first change to the tax system in many years that doesn't cost the budget, but is budget-neutral," Finance Minister Andrzej Domanski said during the same press conference.

Exchange Rate Reference

($1 = 3.7298 zlotys)

Reporting Credits

(Reporting by Karol Badohal, Anna Koper, Pawel Florkiewicz, writing by Marek Strzelecki and Anna Koper; Editing by Alex Richardson)

Key Takeaways

  • Middle‑class relief: second PIT bracket raised to 130,000 zł; new 24% rate applies to income from 130,000–150,000 zł.
  • High earners: 32% rate remains for personal income above 150,000 zł.
  • Large companies: CIT raised from 19% to 22% on revenues exceeding €50 million to offset revenue loss, aiming for budget neutrality.

Frequently Asked Questions

What changes are being made to Poland's personal income tax?
The second personal income tax bracket threshold will be raised to 130,000 zloty, and a new 24% rate will apply to income between 130,000 and 150,000 zloty.
How will Poland's corporate tax rate change?
Corporate income tax for companies with revenues over €50 million will increase from 19% to 22%.
Why is the Polish government adjusting these tax rates?
The changes are designed to reduce the tax burden on the middle class while keeping the impact on the budget neutral by raising corporate taxes.
When were Poland's personal tax brackets last updated before this change?
Poland’s tax brackets have been frozen since 2022.
What is the highest personal income tax rate in Poland after the reform?
A 32% tax rate will still apply for personal income above 150,000 zloty.

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