KEY POINTS
- The government announced a first threshold of PLN 130,000 from 2027.
- A 24% rate is planned for income above PLN 130,000 up to PLN 150,000.
- A 32% rate is planned for the excess above PLN 150,000.
- In 2026 the official scale still uses 12% up to PLN 120,000 and 32% on the excess.
Current rules and the announcement
| Status | Income range | Rate described by the source |
|---|---|---|
| Applicable in 2026 | up to PLN 120,000 | 12% less the tax-reducing amount |
| Applicable in 2026 | over PLN 120,000 | PLN 10,800 plus 32% of the excess |
| Planned from 2027 | up to PLN 130,000 | first PIT band — final statutory wording is pending |
| Planned from 2027 | over PLN 130,000 to PLN 150,000 | 24% intermediate rate |
| Planned from 2027 | over PLN 150,000 | 32% on the excess |
What exactly did the Ministry announce?
On 19 August 2026 the Ministry of Finance described a planned reform of the PIT scale. The announcement also referred to proposals concerning selected CIT taxpayers, the solidarity levy, the revenue limit for choosing lump-sum taxation and IP Box.
An announcement presents policy assumptions. The final act may contain transitional rules, detailed calculation methods or changes made during the legislative process.
What should taxpayers and employers do now?
Do not change advance-payment or payroll calculations solely on the basis of the announcement. For current settlements, use the rules in force for the relevant period.
The practical moment for changing calculations will follow from an enacted and published law and its effective date. LOGOS will update this article if the legal status changes materially.
- separate 2026 calculations from 2027 planning scenarios
- avoid presenting the announced thresholds as guaranteed savings
- review the enacted legislation before changing payroll or advance-tax settings
Sources and legal status
Sources checked on 24 August 2026.
- Ministry of Finance: announced changes to the tax system, 19 August 2026 ↗
- Tax portal: PIT rates and limits applicable in 2026 ↗
This article is general information and does not replace advice based on the reader’s individual tax, legal or accounting situation.