Poland’s proposed PIT brackets for 2027: 12%, 24% and 32% after Senate amendments

The proposed Polish PIT scale for 2027 introduces a 24% middle rate and moves the first band’s upper limit to PLN 130,000. Crossing a threshold would not subject the whole salary to one higher rate. The tax base, calculation of the excess and conditions added by the Senate are the key issues.

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The proposed 2027 PIT scale

The Sejm text amends Article 27(1) of Poland’s Personal Income Tax Act. It sets three bands: up to PLN 130,000, above PLN 130,000 up to PLN 150,000, and above PLN 150,000. The amounts concern the annual tax base after the appropriate deductions, not invoiced revenue or gross employment pay.

The tax-reducing amount remains PLN 3,600. At the first rate of 12%, this corresponds to the PLN 30,000 tax-free amount. Raising bracket limits does not, in this text, increase the tax-free amount. Those are separate parameters often confused when comparing proposals.

How the result would differ from the current rules

The current Article 27(1) scale is 12% up to PLN 120,000, less PLN 3,600, followed by PLN 10,800 plus 32% of the excess above PLN 120,000. The comparison below isolates the scale: identical tax bases, individual filing and no further tax deductions.

These amounts are not a take-home-pay forecast. They exclude contributions, reliefs, joint filing and other income. Someone earning PLN 140,000 gross need not have a PLN 140,000 PIT base. Apply the relevant deductible employment costs and deductions before applying the scale.

The Senate’s condition concerning CIT and ryczałt

The Senate amendment adds Article 4(1a) to the amending legislation. Application of the new Article 27(1) and specified Article 32 PIT provisions would depend on two elements taking effect on 1 January 2027: CIT changes in the added Article 1a and the reduction of the ryczałt limit in Article 2(1).

The CIT element proposes 22% for specified taxpayers. The ryczałt element reduces the prior-year revenue limit from EUR 2 million to EUR 250,000. The Senate therefore has not proposed an independent start for the more favourable PIT scale without those stated financing measures. Check the condition in the final legislation.

This does not mean an individual must calculate companies’ taxes to use the scale. It is a legislative condition governing commencement. In practice, one part of the package cannot be treated as settled while the others remain under consideration.

Why a third band is proposed

The explanatory memorandum to paper 3147 identifies the large jump between 12% and 32% and the burden on taxpayers near the current threshold. The middle band is intended to soften that jump; higher boundaries would benefit some taxpayers using the scale. These are the sponsor’s stated arguments explaining the proposal.

The Senate instead emphasises financing and stable public revenue. It also proposes removing the annual bracket-indexation mechanism in the Sejm text. Automatic yearly threshold increases should therefore not be presented as an agreed outcome.

An explanatory memorandum helps explain purpose but does not itself create a tax obligation. If the final provision is narrower than the stated political objective, calculations must follow the provision and transitional rules.

Payroll work and annual returns

Employers calculate advances under Article 32 PIT. The annual return aggregates the individual’s income taxable under the scale. With two employers, each payroll may show only part of the position. Correct monthly advances do not guarantee that no additional tax is due when incomes are combined.

Payroll software updates should be tied to the promulgated act and its application date. Keep tests below and above both proposed boundaries, check the tax-reducing amount and rate changes during a month. Employee declarations and multiple-payer situations require separate checks.

For entrepreneurs, the scale is only one option. Flat income tax under Article 30c PIT and ryczałt have separate bases, election conditions and health-contribution rules. Comparing nominal rates of 12%, 19% and 24% alone does not determine the best treatment.

PLN 300,000: individual versus joint filing

Before comparing progressive and flat-rate PIT, test Article 6(2)–(3). Eligible spouses calculate twice the tax on half their combined income, after the proper deductions made separately. Marriage, matrimonial community and residence requirements apply, including special conditions for marriage during the year. Income cannot simply be split with a partner.

Current tax on half is PLN 10,800 + 32% × PLN 30,000 = PLN 20,400. Proposed tax on PLN 150,000 is PLN 16,800. The scale change alone therefore saves PLN 7,200 jointly versus PLN 3,600 individually in this model. These are PIT amounts on an assumed base, excluding health insurance, further relief and other income. The proposed amounts are not yet law.

Business income of PLN 300,000 would give PLN 57,000 flat-rate PIT before applicable deductions: below current individual PLN 68,400, but above modelled joint PLN 40,800. However, do not combine active flat-rate business taxation with assumed joint treatment of remaining income without checking Article 6(8). A complete comparison must also cover health contributions and costs; see our detailed comparison of taxation methods.

Joint filing with revenue tax, flat-rate PIT or a suspended business

Zero PIT-28 and private rental: can spouses still file jointly?

In the ruling of 9 June 2026, 0112-KDSL1-2.4011.340.2026.2.AP, the husband’s revenue-tax business was formally active for part of 2025, then suspended, but generated no revenue, costs or relevant Article 6(8) adjustments or deductions. KIS accepted joint filing; private rental subject to revenue tax was considered separately.

KIS examined actual application of revenue tax during the year, beyond the historic election alone. Neither business revenue nor the other relevant Article 6(8) events arose. Private rental had separate statutory treatment. Split family income by source and establish what actually happened in the suspended business.

Flat-rate business PIT and salary: can spouses file jointly for the salary alone?

The ruling of 14 May 2026, 0112-KDSL1-2.4011.251.2026.2.PR, concerned a husband with active flat-rate business income and salary in 2022; his wife had no income. KIS refused joint filing for salary alone while omitting the business. Article 6(8) excluded the preference, not merely one slice of income. Marriage and the other spouse’s low income were insufficient.

The proposed approach left business income outside the joint return and applied the preference only to salary. KIS treated Article 6(8) as an eligibility condition for the spouses’ preference. Actual use of Article 30c for the business prevented that combination, which matters when comparing family-wide taxation.

A suspended tax-card business and joint filing with a spouse

In the ruling of 24 February 2026, 0115-KDIT2.4011.734.2025.3.ŁS, the business would remain suspended throughout 2026 with no business revenue, costs, contributions or relevant adjustment/deduction rights or duties. With the remaining conditions met, KIS accepted joint filing for the applicant’s mandate-contract income and his wife’s income. Suspension does not universally remove the effects of an earlier tax election.

The application described a full year without business activity or related tax events. Mandate-contract and the wife’s income remained for joint taxation. This separation of income sources enabled the eligibility assessment. Review actual revenue, costs and deductions for that year alongside the formal suspension.

Tax-method elections and family filing: what do judgments change?

In the final judgment NSA 22 February 2024, II FSK 710/21, the judgment and interpretation were quashed concerning flat-rate PIT election. A clear, timely transfer instruction could express the required election. Review its wording, recipient and date; the case does not permit selecting any method after knowing the year’s results or treating every payment as a valid change.

In NSA 5 March 2024, II FSK 743/21, the final dismissal of the authority’s appeal concerned no revenue from a suspended business and withdrawal of flat-rate taxation for 2019. A separate declaration was filed in March 2020 before the annual return. The NSA refused to impose a deadline not prescribed for those facts. PIT-36 alone did not replace a declaration in that case. Reassess the tax year, Article 9a’s wording, actual revenue and costs and current Article 6(8); this is not general permission for retrospective switching.

Gdańsk WSA 16 June 2026, I SA/Gd 249/26, not yet final, refused single-parent treatment for 2022. The mother raised a child from an earlier relationship but remained married to another person and failed the applicable statutory civil-status requirement. Article 6(4c)–(4f) is a separate preference. The court did not dispute the scale: mathematically halving income cannot establish eligibility.

Election and family-filing eligibility affect the tax calculation before the scale is applied. For 2027, first establish which preferences are available, then insert the final scale once legislation is completed. This separates bracket changes from the effects of family circumstances and business structure.

Two employers and an annual balance due

This annual model excludes monthly rounding, further relief and special employee instructions; it does not reproduce a particular payroll. Reconcile both PIT-11 statements and coordinate tax-reduction declarations under Article 31b. For 2027, first establish the proposal’s enactment, then recalculate combined income and eligibility.

TLP can compare the options using your actual tax base when planning next year’s taxation or remuneration policy.

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• Would the higher band cover the whole salary?
• Would the tax-free amount rise to PLN 130,000?

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