Income taxes to change in Poland: new PIT scale from 2027

In Poland, from 2027, the personal income tax (PIT) scale is planned to be changed. The first tax threshold will be raised from 120 thousand to 130 thousand zlotys per year, for incomes from 130 thousand to 150 thousand zlotys a new 24% rate will be introduced, and the 32% rate will apply only to incomes above 150 thousand zlotys.

The new parameters are included in the government's draft budget of Poland for 2027. The relevant bill on changes to PIT has already been approved by the government and submitted to parliament.

According to the Ministry of Finance of Poland, after the reform the scale will look as follows:

• 12% - for incomes up to 130 thousand zlotys per year;
• 24% - for the portion of income above 130 thousand and up to 150 thousand zlotys;
• 32% - for the portion of income above 150 thousand zlotys.

Currently, the 12% rate applies to income up to 120 thousand zlotys per year, and the amount above this level is taxed at a rate of 32%. Thus, the new intermediate rate of 24% should soften the sharp increase in tax after exceeding the first threshold.

How much can be saved

The Polish government estimates that the changes will affect about 3.5 million taxpayers who calculate PIT according to the general scale.

According to the Ministry of Finance's calculations, the maximum annual savings for an individual taxpayer can amount to up to 3600 zlotys.

In addition, after changing the thresholds, the share of taxpayers whose incomes fall under the 32% rate should decrease by almost half - from about 14% to 7.2% of all those taxed according to the scale.

When the new PIT rates will come into effect

The government plans to introduce the new scale from January 1, 2027. However, for this the bill still has to go through parliamentary procedure and be signed.

The changes will also be relevant for Ukrainians working in Poland and paying income tax there under the general PIT scale: the rules apply to taxpayers depending on the taxation method of their incomes, not citizenship.

Previously, the government only announced a new PIT scale. Now these parameters are included in the budget plans for 2027, and the tax bill has already passed the government stage.

Based on materials from: Ministry of Finance of Poland, Chancellery of the Prime Minister of Poland