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New minimum income tax on large companies in the project Polish Deal

Project adopted by the Sejm Polish Deal is to be the largest tax reduction system in years.

Project adopted by the Sejm Polish Deal is to be the largest tax reduction system in years.

There are several changes to the original plans, including the clearing of the largest taxpayers.

Project adopted by the Sejm Polish Deal is to be the largest tax reduction system in years. There are several changes to the original plans, including the clearing of the largest taxpayers.

A new tax has been introduced on capital companies and tax groups that show losses or whose income is below 1% revenue from operating activities without acquisition of fixed assets. In order to reduce the so-called optimization of these corporations, they will have to pay a tax of 0.4% revenues of the company and 10% passive expenditure. Tax deduction will be paid in Poland CIT. Minister Sarnowski assures that they will not be subject to tax

companies which bear real investment expenditure,

companies in the financial sector,

companies within first three years of activity,

companies that have proven a decline in turnover due to pandemic,

companies with a simple ownership structure,

companies that will pay Estonian CIT.

The expected revenue for this tax is to be 2,000,000,000 PLN. These are to be intended, among other things, for a government-led social policy.

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Tax updates

European Commission proposes changes to VAT deduction rules

The European Commission is consulting on changes concerning VAT deductions for passenger cars, trade in second-hand goods and donations.

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Transfer pricing for 2025 – deadlines are approaching!

For taxpayers whose tax year matches the calendar year, the deadline for preparing the Local File for 2025 is 31 October 2026, and the deadline for filing the TPR information is 30 November 2026.

Tax updates

Changes to the Tax Ordinance

Changes taking effect on 24 September and 1 October 2026 will include the publication of local-tax rulings in the EUREKA system, a simplified overpayment-refund procedure and new rules on powers of attorney.