On Thursday, 5 November, the Sejm passed for the second time an amendment to the income tax laws: a new 24% rate under PIT, a higher first threshold and an increase in CIT to 22% for the largest companies. 236 MPs voted in favour and 207 against.
MPs voted on the government bill from print no. 3293, which amends the acts on PIT, on CIT and on the lump-sum income tax. It is a new bill, submitted from scratch after the previous version got stuck following amendments by the Senate. The government sent it to the Sejm with the aim of combining the PIT changes with the CIT increase.
New PIT thresholds and rates
The act raises the first tax threshold from 120k zł to 130k zł; the rate within it remains 12%. For income between 130k and 150k zł, it introduces a new 24% rate. Income above 150k zł remains taxed at 32%.
The solidarity levy, paid by people with the highest incomes, also rises: from 4% to 5%.
22% CIT for firms with revenue above EUR 50 million
The CIT rate for taxpayers whose revenue in the previous year exceeded EUR 50 million rises from 19% to 22%. Other taxpayers will not feel this change.
The act also lowers the revenue limit for the lump-sum tax on recorded revenues: from EUR 2 million to EUR 250,000.
Why the vote was repeated
The earlier version of the amendment concerned only PIT. The Senate added the CIT increase to it and deleted the annual indexation of thresholds, which raised doubts about whether the amendment went beyond the scope of the act, and therefore whether it was consistent with the Constitution. See the changes introduced by the Senate. The government therefore submitted a new bill, and the Sejm adopted it in a single sitting.
On Thursday, MPs rejected amendments proposed at the second reading, including those concerning the indexation of tax thresholds and the deletion of the CIT increase, the solidarity levy and the change to the lump-sum limit.
What happens next
The act now goes to the Senate. The changes are to take effect on 1 January 2027, and to meet that deadline the Senate must complete its work during the current sitting. The act must then be signed by the president.
