Poland PIT 2027 draft: 130,000 PLN threshold, 24% band, ryczałt limit
Short answer: A draft bill (Sejm print 3147) would raise the first PIT threshold to PLN 130,000, add a 24% band to PLN 150,000 and cut the ryczałt limit to EUR 250,000 from 2027. It has not passed yet.
Polish income tax has had one threshold since 2022: 12% up to PLN 120,000 and 32% above it. In September 2026 the government approved a draft law that would change that from 2027. It is a bill, not law. It has passed its first reading in the Sejm and is with the Public Finance Committee. This guide sets out what is proposed, what it would mean for a salary, and who loses out, as of 17 October 2026.
Where the bill stands
- 29 September 2026: the Council of Ministers adopted the draft along with the 2027 budget. The Prime Minister's office page lists it as a bill amending the personal income tax, corporate income tax and lump-sum tax acts.
- 6 October 2026: the Sejm held the first reading of six income tax bills. According to prawo.pl (7 October 2026), the main one is Sejm print no. 3147, and the bills went to the Public Finance Committee.
- Still to come: committee work, Sejm and Senate votes and the President's signature. The government page notes that the President has already vetoed other tax bills it re-submitted, so the final shape and timing are uncertain.
The new PIT scale
According to prawo.pl and GazetaPrawna (28 September 2026), the scale would have three bands instead of two:
- up to PLN 130,000: 12%;
- over PLN 130,000 to PLN 150,000: 24%;
- over PLN 150,000: 32%.
The Ministry of Finance says the tax-free amount stays at PLN 30,000. The government page says the change would help at least 3.5 million people and save up to PLN 3,600 a year.
What it would mean for a salary
This is our own calculation on a simplified basis. It uses the current formula (12% minus a PLN 3,600 reducer, which gives the PLN 30,000 tax-free amount) and assumes the reducer stays unchanged. It ignores social and health contributions, deductions and joint filing. Taxable income is the tax base for the year.
- PLN 120,000: PLN 10,800 under both. No change.
- PLN 125,000: PLN 12,400 now, PLN 11,400 under the bill. Saving PLN 1,000.
- PLN 130,000: PLN 14,000 now, PLN 12,000 under the bill. Saving PLN 2,000.
- PLN 140,000: PLN 17,200 now, PLN 14,400 under the bill. Saving PLN 2,800.
- PLN 150,000 and above: saving PLN 3,600 a year.
So someone below PLN 120,000 would see no change, and the saving tops out at PLN 3,600 for income of PLN 150,000 and above. This matches the figure on the government page.
What is proposed to pay for it
The same package contains tax increases:
- the solidarity levy on very high incomes would rise from 4% to 5%. The government page says it applies to income above PLN 1 million. The Ministry says about 39,000 people paid it for 2024;
- corporate income tax would rise from 19% to 22% for companies with revenue above EUR 50 million (about PLN 218 million);
- the lump-sum (ryczałt) revenue limit would fall from EUR 2 million to EUR 250,000.
Lump-sum tax (ryczałt): a warning for contractors
Many expats work on B2B contracts and choose ryczałt. According to prawo.pl and GazetaPrawna:
- To use ryczałt in 2027, your 2026 revenue could not exceed the equivalent of EUR 250,000, instead of EUR 2 million.
- If your revenue passes EUR 300,000 during 2027, you would keep ryczałt for 2027 but lose the right from 2028. For 2027, the part above EUR 300,000 would be taxed at 17%.
- The Ministry's own impact assessment says the aim is to limit use of preferential solutions by high-revenue businesses.
If your revenue is far below EUR 250,000, this would not affect your choice of form. If you are close, discuss it with an accountant now, since the 2026 revenue is what would count.
Other changes in the package
The government page and the Sejmowo 24 report list:
- the blood-donor relief would increase by 100%;
- the internet relief would be abolished (also the expansion relief, according to prawo.pl and Sejmowo 24);
- the robotisation relief would be extended for 10 years;
- a higher tax on family foundations, which Sejmowo 24 puts at 19% instead of 15%.
The details of how each of these is calculated are in the bills. Check the final text once it is passed.
What to do now
- Do not change your payroll or invoicing based on a bill. Your employer will adjust PIT advances only if the law is passed.
- If you are on ryczałt, estimate your 2026 revenue against the EUR 250,000 line.
- If you claim the internet relief in your return, note it is proposed to be abolished, but the bill is not in force.
- Follow the Sejm and Senate sites. The Sejm print number is 3147.
* Photos: Ministry of Finance building in Warsaw, Wikimedia Commons (CC0). Illustrative.
Frequently asked questions
Are the new PIT brackets already law?
No. The government adopted the bill on 29 September 2026 and the Sejm held a first reading on 6 October. It still needs committee work, votes in both chambers and the President's signature.
Would I pay less tax in 2027?
Only if your taxable income is above PLN 120,000. By our simplified calculation the saving would be PLN 1,000 at PLN 125,000 and PLN 3,600 at PLN 150,000 or more.
Does the tax-free amount change?
The Ministry of Finance says it stays at PLN 30,000.
I am on ryczałt. What would change?
The revenue limit for using ryczałt would drop from EUR 2 million to EUR 250,000, with 17% on the part above EUR 300,000 in the year, if the bill passes as proposed.
