PIT — key changes

From 1 January 2026, new personal income tax regulations apply:

  • Tax-free amount — increases to PLN 60,000 per year
  • Second tax threshold — the 32% PIT rate boundary raised to PLN 150,000
  • Child relief — increased by 10% compared to the previous year

CIT — what's new?

  • Estonian CIT — extended eligibility to limited partnerships
  • Minimum income tax — changed calculation method for the tax base
  • Car depreciation limit — raised to PLN 200,000 for electric vehicles

Contact our office to discuss your individual tax situation.