The Senate passed the bill raising the first PIT threshold to PLN 130,000 on Tuesday, 27 October, but with amendments: it restored the rise in the CIT rate to 22% for the largest companies and scrapped the annual indexation of thresholds. The bill returns to the Sejm.
The amendments to the PIT, CIT and lump-sum tax acts were passed by the Sejm on Thursday, 22 October. Under the bill, the first tax threshold rises from PLN 120,000 to PLN 130,000, and the 12% rate applies below that amount. For income from PLN 130,000 to PLN 150,000, a new 24% rate appears, and above PLN 150,000 the rate is 32%. The changes are due to take effect on 1 January 2027 (PAP, Gazeta Prawna).
What the Senate changed
As reported by Gazeta Prawna citing PAP, the amendments restore the wording of the government’s draft: the CIT rate would rise from 19% to 22% for companies with revenues above EUR 50 million. The Sejm had removed this after a minority motion submitted by Ryszard Petru and non-affiliated MP Janusz Kowalski.
The Senate also removed the provision on annual indexation of PIT thresholds to the inflation rate, which MPs had added to the bill, with the mechanism applying from 2028. According to Ministry of Finance calculations cited by the WNP portal, indexation would cost the budget about PLN 4.1 billion in 2028 and PLN 13.8 billion in 2030.
According to a report by Rzeczpospolita, the Senate also removed the provision on the 17% lump-sum rate on revenue exceeding EUR 300,000. The amendment was earlier backed by the Senate budget committee and, according to Dziennik Gazeta Prawna, the government also agreed to it.
Vote and next steps
According to Interia, 85 senators took part in the vote: 62 were in favour, none against, and 23 abstained. On Tuesday the bill was also sent back to the budget committee after further amendments submitted at the second reading, including by PiS senator Grzegorz Bierecki.
Because the Senate introduced amendments, the bill returns to the Sejm. MPs can reject them only by an absolute majority of votes, as Bezprawnik reports. The bill will then go to President Karol Nawrocki, who will decide whether to sign it. No date for the Sejm vote has been given.
Link to CIT and the lump-sum tax
Changes to the PIT scale depend on other provisions. As prawo.pl reports, the new scale is to take effect only on condition that the CIT rise and a lower revenue limit for lump-sum taxpayers start applying from 1 January 2027. The limit is to fall from EUR 2 million to EUR 250,000, or about PLN 1.09 million at the 1 October exchange rate. The Ministry of Finance estimates this could affect about 43,000 entrepreneurs (Infor).
What it means for taxpayers
For people on the tax scale, nothing changes regarding the thresholds themselves: PLN 130,000 and PLN 150,000 and the 12%, 24% and 32% rates remain in the bill. What changes is the outlook for coming years. Without the indexation clause, thresholds will not rise automatically with inflation from 2028, so wage increases may over time push more people into higher brackets, provided the Sejm upholds the Senate’s amendment.
Entrepreneurs on the lump-sum tax should check whether their 2026 revenues fall within the EUR 250,000 limit. This determines whether they can settle under the lump-sum tax in 2027. It is not yet known whether the Sejm will keep only the relief for those exceeding the limit during the year, or the whole version passed by the Sejm.
