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INSIGHTS / LEGAL REVIEW

Legal review

Official announcements, press review and legislative changes.
Press: last additions: 1 Oct 2026 · Legislation: 1 Oct 2026

Official announcementsPress reviewLegislative changesSources & approach

Bills and legislation

Tax law

The bill proposes raising the PIT threshold from PLN 120,000 to PLN 180,000 while retaining the rates and tax-free allowance. Referred to its first reading on 30 September 2026. It is a proposal, not binding law.

Legislative process
Read the sourceOfficial document
Tax law

Published on 29 September 2026. The main commencement date is 1 January 2027. Specific provisions take effect on 1 December 2026, 1 July 2027, 1 January 2028 and 1 July 2028; check the official text for their scope.

Awaiting entry into force
Read the sourceOfficial document
Tax law

The government bill concerns taxation of family foundations, including foreign income, short-term rentals and asset sales, and an extension of certain beneficiary exemptions. Referred to its first reading on 29 September 2026; not enacted law.

Legislative process
Read the sourceOfficial document
Tax law

The bill proposes extending robotisation relief by ten years, doubling blood-donor relief and removing internet relief. Referred to its first reading on 29 September 2026; not enacted law.

Legislative process
Read the sourceOfficial document
Tax law

The proposal would set the first threshold at PLN 130,000, introduce a 24% band up to PLN 150,000 and apply 32% above that level. Referred to its first reading on 29 September 2026; not enacted law.

Legislative process
Read the sourceOfficial document
Tax law

Official legislative record. See the original Polish title and source documents for the precise scope and current stage. This description is not an official translation.

Legislative process
Read the sourceOfficial document
Tax law

Official legislative record. See the original Polish title and source documents for the precise scope and current stage. This description is not an official translation.

Legislative process
Read the sourceOfficial document
Tax law

Official legislative record. See the original Polish title and source documents for the precise scope and current stage. This description is not an official translation.

Legislative process
Read the sourceOfficial document
Tax law

Official legislative record. See the original Polish title and source documents for the precise scope and current stage. This description is not an official translation.

Legislative process
Read the sourceOfficial document
Tax law

Official legislative record. See the original Polish title and source documents for the precise scope and current stage. This description is not an official translation.

Legislative process
Read the sourceOfficial document
Tax law

Official legislative record. See the original Polish title and source documents for the precise scope and current stage. This description is not an official translation.

Legislative process
Read the sourceOfficial document
Tax law

Official legislative record. See the original Polish title and source documents for the precise scope and current stage. This description is not an official translation.

Legislative process
Read the sourceOfficial document

Coming into force

Main dates. Individual provisions may have different dates.