The key new developments include the mandatory National e-Invoicing System (KSeF), the expanded JPK CIT, lower limits for car-related tax costs, and an increase in the VAT exemption threshold to PLN 240,000. We invite you to review a full analysis of the upcoming regulations, including changes in PIT and CIT.
From this article you will learn:
- Tax changes in 2026
- Tax changes – JPK CIT and KSeF as the new reality
- Changes in CIT – from increases for banks to new limits and exemptions
- Changes in PIT and other taxes directly affecting entrepreneurs
- Summary
Tax changes in 2026
The year 2026 will bring a number of significant tax changes for entrepreneurs in Poland. The Ministry of Finance, aiming to tighten the tax system, is introducing numerous modifications that will require companies to adapt their accounting and financial processes. The latest tax changes will cover both direct and indirect taxes, and their implementation will take place in stages, giving entrepreneurs the opportunity to prepare gradually.
Among the most important tax changes in 2026 will be new limits concerning the depreciation and leasing of cars, modifications to the scope of tax preferences, and a significant expansion of the electronicization of tax reporting. Companies will have to analyze the impact of these regulations on their budgets and processes, which in many cases will require professional support. KR Group continuously monitors ongoing legislative work in order to provide clients with comprehensive knowledge of upcoming obligations.
Tax changes – JPK CIT and KSeF as the new reality
One of the most significant changes is the planned extension of the obligation to report JPK CIT to most corporate income tax and personal income tax taxpayers. While in 2025 this obligation applied only to the largest entities (revenues exceeding EUR 50 million) and tax capital groups, from January 2026 it will affect a broader group of enterprises – all entities required to submit JPK V7M records.
At the same time, a revolution in invoicing will take place – the planned implementation of the mandatory National e-Invoicing System (KSeF). The KSeF implementation schedule provides for a phased approach:
- from 1 February 2026 – obligation for the largest companies (sales value for 2024 exceeding PLN 200 million gross),
- from 1 April 2026 – obligation for other entrepreneurs,
- until 1 January 2027 – deferral for micro-entrepreneurs (monthly invoice value not exceeding PLN 10,000 gross).
It is important to note that although the deadlines for issuing invoices are diversified, all taxpayers must be prepared to receive invoices in KSeF already from 1 February 2026. In this context, it is worth considering accounting outsourcing, which will help minimize risks related to the implementation of new technologies and ensure compliance with legal requirements. CIT changes related to electronic reporting will coincide with the introduction of the obligation to keep the tax book of revenues and expenses exclusively in electronic form. This marks the end of the era of paper records – the only exception will be individuals conducting business activity on the basis of a contract concluded under a mandate contract or an agency agreement.
Changes in CIT – from increases for banks to new limits and exemptions
The latest tax changes in the area of CIT will include a number of significant modifications. One of the most important is the planned increase in the CIT rate for banks – it is to amount to 30% in 2026, then 26% in 2027, and finally return to the standard level of 23% from 2028. This is an element of the government’s fiscal policy aimed at improving the budgetary situation. Further CIT changes concern the definition and classification of taxpayers. A new definition of a taxpayer commencing activity will be introduced, which will exclude entities continuing the activity of another enterprise. The rules for determining small taxpayer status in the case of a shortened or extended tax year will also be clarified.
The planned tax changes in 2026 will also include restrictions on depreciation. Particular attention should be paid to the prohibition of depreciating goodwill arising from paid use of an enterprise and the prohibition of depreciating real estate in real estate companies, which will also be extended to properties classified as investments. Effective tax planning under these circumstances will require specialist knowledge, which is provided by professional tax advisory services.
Changes in PIT and other taxes directly affecting entrepreneurs
The PIT changes that will enter into force in 2026 will have a significant impact on entrepreneurs’ tax planning. Among the key modifications is the taxation of the sale of items donated to immediate family members after buyout from leasing – the period during which such a sale is subject to taxation will be extended from 6 months to 3 years. This is intended to counteract tax optimization through so-called private buyouts and the rapid disposal of assets.
PIT changes will also cover employee incentive programs – income from financial instruments (such as subscription warrants) will be classified as income from employment, rather than as income from capital gains. This means different rules for determining costs and tax rates, as well as an impact on social security contributions.
Entrepreneurs should pay particular attention to the following aspects of the latest tax changes:
- limitation of the possibility to change depreciation rates after filing the annual tax return,
- introduction of a 17% lump-sum tax rate for certain categories of services,
- planned tightening of the conditions for using the IP Box relief – the requirement to employ a minimum of 3 people,
- limitation of the housing relief to the purchase of one residential unit or land, provided that no other residential property is owned.
For entrepreneurs planning to purchase a passenger car, an important piece of information is the reduction, from 2026, of the limits concerning leasing and depreciation of combustion-engine cars from PLN 150,000 to PLN 100,000. It is worth considering purchasing a car and entering it into the fixed assets register by the end of 2025, which will allow the application of the current, higher limits. Such action may significantly affect the optimization of tax costs in subsequent years and facilitate the enterprise’s budget planning.
Summary
Tax changes in 2026 constitute a comprehensive reform of the tax system that will affect almost all aspects of conducting business activity. Particularly significant will be changes in CIT and PIT, which will force a revision of existing tax strategies and adjustment of internal processes within enterprises. The latest tax changes introduce both additional burdens and certain facilitations for entrepreneurs. The latter include an increase in the VAT exemption threshold from PLN 200,000 to PLN 240,000, which, according to estimates by the Ministry of Finance, will benefit approximately 19,000 entities. Taxpayers whose total sales value in 2025 exceeds PLN 200,000 but does not exceed PLN 240,000 will benefit from the exemption already from 1 January 2026.
Due to the complexity and scope of the tax changes, early preparation is of key importance. We recommend conducting simulations of tax burdens for 2026, reviewing transfer pricing, updating internal procedures, and training the finance and accounting team. Only a comprehensive approach will allow for safe and effective adaptation to the new regulations, minimizing risks and potential additional costs related to incorrect settlements.
