New PIT Tax Thresholds from 2027? Government Proposes PLN 130,000 and a New 24% Rate

The government has announced a change to the PIT tax scale from 2027. The 12% rate would apply to income up to PLN 130,000, a new 24% rate would apply in the PLN 130,000–150,000 bracket, while income above PLN 150,000 would still be subject to the 32% rate.

The maximum benefit for a taxpayer would amount to PLN 3,600 per year and would apply to approximately 3.5 million taxpayers who are taxed according to the tax scale. The changes are not yet law – the bill is currently undergoing legislative work, and its final form (including the effective date) may change.

Aider Poland

27.08.2026

Spis treści:

Key facts

Announcement date: August 19, 2026, at a conference held by Prime Minister Donald Tusk and Minister of Finance and Economy Andrzej Domański.
Planned effective date: January 1, 2027 – provided that the bill is passed in its current form and within the planned timeframe.
First tax bracket (12% rate): income up to PLN 130,000 (currently: up to PLN 120,000).
New intermediate bracket (24% rate): excess income above PLN 130,000 up to PLN 150,000.
Next bracket (32% rate): excess income above PLN 150,000.
Tax-free allowance: unchanged – PLN 30,000.
Number of potential beneficiaries: approx. 3.5 million taxpayers taxed according to the tax scale.
Maximum benefit: PLN 3,600 per year (for income of PLN 150,000 and above).
Status of the bill: the assumptions have been published in the list of legislative and programme work of the Council of Ministers; the bill is expected to be considered by the Council of Ministers in Q3/Q4 2026. Deputy Finance Minister Jarosław Neneman is responsible for preparing the bill.
Terminological note: in Poland, the “PLN 120,000 threshold” is commonly referred to as the second tax threshold (with the PLN 30,000 tax-free allowance sometimes referred to as the first). In this article, we refer to PLN 130,000 and PLN 150,000 as thresholds, and describe the rates by bracket in order to avoid misunderstandings.
Risk of a change to the timetable: Prime Minister Donald Tusk pointed out that the possibility of the bill being vetoed by President Karol Nawrocki makes it more difficult to plan the legislative timetable.

Current and proposed tax scale – comparison

Element	Current scale (2026)	Proposed scale (from 2027)
Tax-free allowance	PLN 30,000	PLN 30,000 (unchanged)
Bracket subject to the 12% rate	income up to PLN 120,000	income up to PLN 130,000
Bracket subject to the 24% rate	none	new: excess income of PLN 130,000–150,000
Bracket subject to the 32% rate	excess above PLN 120,000	excess above PLN 150,000
Tax reduction amount	PLN 3,600	PLN 3,600 (unchanged)

Example tax calculations

The calculations relate to the annual tax base (income after deductions), not the gross amount of remuneration, and are based on the parameters of the announced reform as officially presented. Methodology: current scale – 12% minus PLN 3,600 up to PLN 120,000; above that – PLN 10,800 + 32% of the excess; proposed scale – 12% minus PLN 3,600 up to PLN 130,000; in the PLN 130,000–150,000 bracket – PLN 12,000 + 24% of the excess; above PLN 150,000 – PLN 16,800 + 32% of the excess.

Above PLN 150,000, the saving does not increase further – the marginal 32% rate above this threshold remains unchanged under both versions of the tax scale.

Annual tax base	Tax under 2026 scale	Tax under proposed scale (2027)	Annual saving
PLN 100,000	PLN 8,400	PLN 8,400	PLN 0
PLN 120,000	PLN 10,800	PLN 10,800	PLN 0
PLN 130,000	PLN 14,000	PLN 12,000	PLN 2,000
PLN 140,000	PLN 17,200	PLN 14,400	PLN 2,800
PLN 150,000	PLN 20,400	PLN 16,800	PLN 3,600
PLN 200,000	PLN 36,400	PLN 32,800	PLN 3,600

How does the government intend to finance the PIT changes?

The government presents the package as a solution that is neutral for public finances – the PIT reduction for some taxpayers is to be accompanied by higher burdens in other areas:

CIT: an increase from 19% to 22% for entities with annual revenues exceeding EUR 50 million (approx. PLN 200 million) and for tax capital groups.
Solidarity levy: an increase from 4% to 5% on excess income above PLN 1 million per year; the IP Box relief is also to be additionally included in the tax base.
Lump-sum tax on recorded revenue: a reduction of the revenue limit qualifying for this form of taxation from EUR 2 million to EUR 250,000 (a decrease from approx. PLN 8.5 million to approx. PLN 1.08 million).
IP Box relief: an announced modification, the details of which have not yet been presented by the Ministry of Finance.

According to data cited in the trade media, the overall balance of the changes for public finances is expected to be positive: approx. PLN 2.6 billion in 2027 (of which the state budget gains more than PLN 440 million, while the National Health Fund gains approx. PLN 2.2 billion) and approx. PLN 5 billion in 2028.

Independent economists quoted in the media estimate additional revenue from the CIT increase alone at PLN 4–6 billion per year, from the solidarity levy at approx. PLN 600 million, and from restricting access to the lump-sum regime at PLN 1–2 billion. These estimates come from different sources and may differ methodologically – before using them in communications to clients, they should be compared with the official Regulatory Impact Assessment for the bill.

Opposition counterproposals

The government’s bill is not the only proposal to change tax thresholds currently being discussed in the public debate.

Proposal	New tax scale	Status
Government Tusk, Domański	up to PLN 150,000, with a 24% rate in the PLN 130,000–150,000 bracket	Assumptions included in the Council of Ministers’ legislative work list
Law and Justice (PiS) P. Czarnek	up to PLN 180,000, with no intermediate rate	Announcement of submission to the Sejm
Rozwój Plus M. Morawiecki	up to PLN 200,000, no details	Party proposal, no bill submitted to the Sejm

PiS argues that adding a third tax rate complicates tax settlements and proposes a simple increase of the threshold above which the 32% rate applies, from PLN 120,000 to PLN 180,000. Rozwój Plus gives the following example: for annual income of PLN 152,322 (equivalent to PLN 15,000 gross per month), its proposal would result in an annual saving of PLN 6,464, i.e. twice as much as the government’s plan (PLN 3,600); according to the party, the maximum saving under its proposal would reach PLN 16,000 per year. These calculations come from the party’s own materials and have not been independently verified.

Legislative timetable

August 19, 2026 – press conference and announcement of the plan by the Prime Minister and the Minister of Finance.
August 20, 2026 – assumptions of the bill published in the list of legislative and programme work of the Council of Ministers. The project number is sometimes given in the trade media as UD458 – in our verification, this could not be conclusively confirmed in the official register of the Government Legislation Centre, and the number should be checked at legislacja.rcl.gov.pl before publication of the article.
Q3/Q4 2026 – planned adoption of the bill by the Council of Ministers.
End of 2026 – planned completion of parliamentary work so that the provisions can take effect from the beginning of the new year.
January 1, 2027 – planned effective date of the new PIT tax scale, provided that the legislative process is completed on time.

Sources

PAP / rp.pl, press conference of Prime Minister Donald Tusk and Minister Andrzej Domański, August 19, 2026.
rp.pl, “Higher PIT threshold to PLN 180,000. PiS submits a new bill”, August 24, 2026.
trojmiasto.pl, “PLN 180,000 instead of PLN 130,000. Should the second PIT threshold be higher?”, August 24, 2026.
prawo.pl, “Changes to PIT. New tax threshold”, August 21, 2026.
portal.faktura.pl, “A more lenient tax scale, lump-sum tax with a PLN 250,000 limit. This is how PIT is expected to change from 2027”, August 24, 2026.
infor.pl / ksiegowosc.infor.pl, “Taxes 2027. First PIT threshold to increase to PLN 130,000, but government will also increase the solidarity levy”, August 24, 2026.
gazetaprawna.pl, “PIT changes 2027. Some will gain as much as PLN 3,600 per year, while others may lose more than PLN 90,000”, August 20, 2026.
bizblog.spidersweb.pl, “The government is not actually cutting your taxes. Thousands of Poles will lose out from these changes”, August 21, 2026.
infor.pl, “Increase of the first tax threshold to PLN 200,000 (not PLN 130,000)”, August 26, 2026.
tvn24.pl, “Changes to PIT and CIT from 2027. What is the new lump-sum tax limit? Who will benefit?”, August 21, 2026.

FAQ

- According to the government's announcement, the new tax scale would apply from January 1, 2027. As of today, this is an announcement and a draft bill, not enacted legislation.
- Currently, the threshold between the 12% and 32% rates is PLN 120,000. Under the proposed tax scale, this threshold would increase to PLN 130,000, while an additional intermediate rate of 24% would be introduced for income in the PLN 130,000–150,000 range. Only income above PLN 150,000 would be subject to the 32% rate.
- According to the government's announcement, the maximum benefit would amount to PLN 3,600 per year and would apply to individuals with income of PLN 150,000 and above. For income between PLN 130,000 and PLN 150,000, the saving would be proportionally lower, while for income up to PLN 120,000, the reform would not change the amount of tax due.
- According to the announcement, the following groups would pay more: large companies subject to an increase in CIT from 19% to 22% (with revenues exceeding EUR 50 million), individuals with income above PLN 1 million per year due to the increase in the solidarity levy from 4% to 5%, and some entrepreneurs taxed under the lump-sum regime who would lose the right to use it following the reduction of the revenue limit from EUR 2 million to EUR 250,000.
- No. As of August 26, 2026, this is a draft bill undergoing the government's legislative process, rather than binding law. The bill still needs to go through consultations, proceedings in the Sejm and Senate, and be signed by the President.
- PiS has proposed increasing the threshold for entering the 32% rate to PLN 180,000, while retaining the current 12% and 32% rates. Rozwój Plus (Mateusz Morawiecki) has proposed increasing this threshold to PLN 200,000. As of today, neither proposal has the status of enacted legislation.
- According to the government's announcement – no. The tax-free allowance would remain at its current level of PLN 30,000; Prime Minister Donald Tusk indicated that increasing it during the current term of office is unlikely.