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Robotization Tax Credit Through 2036

The Ministry of Finance and Economy has submitted for public consultation a draft law amending the Personal Income Tax Act, the Corporate Income Tax Act, and the Flat-Rate Income Tax Act (draft UD461), which provides for an extension of the automation tax credit for another 10 tax years—until the end of the tax year beginning […]

TAX ALERT 2026 / 09 / 08

A 22% rate for the largest taxpayers and up to 30% for the energy sector

On August 21 of this year, the Ministry of Finance and Economy published draft bill UD458, which provides, among other things, for the introduction of a 22% corporate income tax (CIT) rate for the largest taxpayers. At the same time, the Council of Ministers’ legislative agenda included the guidelines for draft UD459, under which certain […]

TAX ALERT 2026 / 09 / 02

The Ministry of Finance is backing away from most of the measures aimed at tightening up the PIT and CIT systems, but is also proposing new solutions

On July 23, 2026, another version of the draft law amending the PIT Act and the CIT Act (UD116) was published. The draft was submitted to the Standing Committee of the Council of Ministers. Compared to the original version dated September 16, 2025, its scope has been significantly reduced. A significant portion of the anti-abuse […]

TAX ALERT 2026 / 08 / 11

Transfer Pricing Under Scrutiny by Regulatory Authorities – Preparing for 2025 TP Obligations

Dear Sir or Madam, The approaching deadlines for documenting and reporting transactions with related parties in 2025 provide a good opportunity to plan your transfer pricing work well in advance. In practice, we observe that transfer pricing is increasingly becoming a focus of tax authorities’ attention as early as the preliminary review stage, as part […]

2026 / 06 / 24

Draft Amendment to the Act on Supporting New Investments (PSI) – Significant Changes for Investors Effective January 1, 2027

The Ministry of Finance and Economy has published a draft amendment to the Act of May 8, 2018, on Supporting New Investments (hereinafter: the Act on WNI), which constitutes the most far-reaching reform of the rules governing the Polish Investment Zone since its launch in 2018. The draft provides for the main part of the […]

2026 / 06 / 18

Changes to the signing of the TPR form and local documentation, and an expansion of liability under the Tax Code regarding transfer pricing

Draft introducing changes regarding transfer pricing documentation published on the government’s legislative center website On March 31 of this year, information regarding a draft law amending the Personal Income Tax Act, the Corporate Income Tax Act, and the Fiscal Penal Code was published in the Council of Ministers’ list of legislative and programmatic work. According […]

2026 / 04 / 09

JPK CIT – Postponement of the First Submission of Accounting Records

On February 17, 2026, a regulation of the Minister of Finance was signed regarding the extension of deadlines for submitting accounting records related to corporate income tax (hereinafter: “MF Regulation”). The MF Regulation was published in the Journal of Laws of the Republic of Poland on February 19, 2026, and entered into force on February […]

2026 / 03 / 20

Transport of clothing and footwear covered by the SENT system from 17 March 2026

Pursuant to the Regulation of the Minister of Finance and Economy of 10 September 2025, from 17 March 2026, the SENT system will be extended to include new groups of goods, i.e. clothing and footwear. A few words about the monitoring system (SENT) SENT (Electronic Transport Surveillance System) is an ICT system used to monitor […]

TAX ALERT 2026 / 02 / 12

Draft amendments to PIT/CIT – simplifications in transfer pricing

On January 13, 2026, the list of legislative work of the Chancellery of the Prime Minister included information about a planned draft amendment to the Personal Income Tax Act and the Corporate Income Tax Act. The draft is to concern, among other things, significant changes in the area of transfer pricing. Although it is still […]

2026 / 01 / 15

New draft amendments to JPK-CIT for PIT and CIT taxpayers

On December 16, 2025, the Chancellery of the Prime Minister published a draft bill amending the acts on PIT, CIT, and flat-rate income tax on certain income earned by natural persons. The document, prepared by the Ministry of Finance and Economy, introduces changes primarily in the deadlines for JPK-CIT reporting and responds to concerns regarding […]

2025 / 12 / 17

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