The introduction of JPK_CIT in Poland marks a major change in how copanies report their taxes. This is not just a procedural update, it is a strategic move aimed at digitizing and streamlining income tax compliance. For companies operating in...
PIT and CIT 2026: What every entrepreneur must know?
Starting in 2026, entrepreneurs in Poland will face one of the most comprehensive tax reforms in recent years. Changes in PIT and CIT 2026 go far beyond compliance – they will directly impact how businesses operate on a daily basis.
Changes in PIT: What will affect sole traders and partnerships?
PIT is the backbone of tax settlements; the reform in this area impacts the SME sector.
Employee incentive programs and financial instruments
Income from instruments such as subscription warrants will now be classified under “employment relationship”.
Donations after leasing
Currently, entrepreneurs could donate a leased car or equipment to a family member and sell it tax-free after six months. Starting in 2026, lawmakers will extend this period to 3 years.
Tighter amortization rules
Entrepreneurs will not be able to change depreciation rates after submitting an annual return.
Datio in solutum (repaying debt with real estate)
In such cases, taxable income will equal the value of the debt settled.
Housing allowance restrictions
The housing tax relief will be limited to the purchase of only one residential property or plot, provided the taxpayer owns no other housing.
17% lump-sum tax for related parties
Entrepreneurs will have totax services between related entities (e.g., partner-company) at a 17% flat rate.
IP BOX and solidarity tax
Income from IP BOX income will now be included in the solidarity tax base, even though losses from the same source may reduce the taxable amount.
IP BOX limited to companies with employees
From 2026, only entrepreneurs employing at least 3 people will be eligible.
Changes in CIT: How will companies be impacted?
Corporations will also need to adjust to significant modifications in CIT regulations.
Taxation of company liquidation
Income from liquidation of partnerships (formed from capital company transformations) will be taxed if liquidation occurs within 3 years of transformation.
Hidden profits and non-business expenses
The list of hidden profit categories has been expanded (e.g., rent, leases, consulting services), and new definitions of no-business expenses have been introduced (fines, penalties, etc.).
Minimal CIT – new rules
Companies will be exempt from minimal CIT if they achieved at least 2% profitability in one of the last two years.
New definitions
Lawmakers introduced new definitions for the terms “new taxpayer” and “small taxpayer”.
Hidden profits and non-business expenses
The list of hidden profit categories has been expanded (e.g., rent, leases, consulting services), and new definitions of no-business expenses have been introduced (fines, penalties, etc.).
No amortization of goodwill and investment property
Companies will not be able to depreciate goodwill created during paid enterprise use of investment real estate.
Lump-sum taxation of company income
The Tax Office will treat any payment made after ending lump-sum taxation as profit from that period. Lawmakers also simplified the transition to lump-sum taxation, even if companies did not sign financial statements on time.
How to prepare for changes in PIT and CIT 2026?
The upcoming changes mean businesses should start preparing today. Key steps include:
- reviewing business structures and checking if the current model remains profitable,
- verifying amortization methods and available tax reliefs,
- ensuring eligibility for IP BOX or housing relief.
Why professional accounting support matters?
Polish tax reform brings sweeping changes to PIT and CIT. From stricter amortization rules to limited reliefs and additional obligations, compliance will become more complex.
Partnering with Easybooks ensures:
- compliance and safety – staying updated with every amendment.
- risk minmization – avoiding costly mistakes and penalties.
- strategic guidance – using the reform as an opportunity to optimize finances and improve planning.
If you need additional support in accounting and hr&payroll services contact us!
Text based on: https://poradnikprzedsiebiorcy.pl/-zmiany-w-podatkach-co-nowego-w-pit-i-cit
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