New PIT thresholds from 2027: up to PLN 3,600 in gains, bill returns to the Sejm
Around 3.5 million taxpayers are expected to pay lower PIT, but only with a tax base above PLN 120,000. The Senate removed the annual indexation of thresholds, and payroll departments have two months left to prepare.
The Sejm passed on 22 October a bill that changes the personal income tax (PIT) scale from 1 January 2027. The Senate adopted it on Tuesday, 27 October, with amendments: 62 senators voted in favor, none against, and 23 abstained. The bill now returns to the Sejm and, after the amendments are considered, will be sent to the president for signature. It is therefore not yet binding law.
Today, the scale has two rates: 12% and 32%, with a threshold of PLN 120,000, which has not changed since 2022. According to Sejm print no. 3147 (opens in a new tab), the 12% rate will apply to a tax base of up to PLN 130,000. From PLN 130,000 to PLN 150,000, a new 24% rate will apply, and above PLN 150,000 - 32%.
The Senate introduced two significant amendments. It removed the annual inflation indexation of thresholds added by the Sejm, planned from 2028. It also reinstated from the government draft an increase in CIT (corporate income tax) from 19% to 22% for companies with revenue above EUR 50 million.
The Ministry of Finance estimates that around 3.5 million taxpayers will benefit from the change. An employee on an employment contract will gain at most PLN 3,600 per year, or an average of PLN 300 per month. The full amount will go to people with an annual tax base from PLN 150,000. According to HRK Payroll Consulting, such a gain will be achieved, for example, by an employee earning PLN 16,000 gross per month. However, the relief will mainly appear in the months in which they exceed the thresholds, rather than in every paycheck.
Employees with salaries below about PLN 11,900 gross will not gain from this change. That is why I would not call it support for the entire middle class.
The new scale applies to everyone taxed according to the tax scale, including entrepreneurs under the general rules. HR and payroll departments must update software and test settlements with bonuses, awards and sick leave before January. Irmina Gocan from HRK Payroll Consulting points out that lower tax should not automatically replace pay rises. The final implementation in companies depends on the form in which the Sejm adopts the Senate’s amendments.