In brief

• The government plans to lower the revenue limit for flat-rate taxpayers from EUR 2 million to EUR 250 thousand from 2027.
• Exceeding the threshold means moving to the linear tax, and according to calculations, the tax including the health contribution would be higher by PLN 150,574.
• Under the tax scale, the additional burden would amount to PLN 306,490.
• The Senate's amendments provide for a limit of PLN 1.09 million and 9 weeks to make a decision.

What the planned change means for flat-rate taxpayers

The government intends to reduce the revenue ceiling entitling businesses to settle tax as a flat-rate on recorded revenues: from two million euros to EUR 250 thousand (Zmiany w podatkach 2027 uderzą w przedsiębiorców - ryczałtowców pogrąży podatek wyższy o 150 tys. zł – forsal.pl). According to the cited calculations, in 2027 the tax would then increase by PLN 150,574, including the health contribution. When choosing the tax scale, the burden would be even higher, by PLN 306,490.

Senate amendments and the decision deadline

The Senate has proposed amendments under which the flat-rate limit would be PLN 1.09 million. Under these amendments, entrepreneurs have 9 weeks to make a decision (Limit ryczałtu 1,09 mln zł po poprawkach Senatu: firmy mają 9 tygodni na decyzję – podatki.egospodarka.pl). Therefore, when choosing a form of taxation, it is worth acting quickly, before the new rules begin to apply.

How to check whether the threshold applies to your business

When planning, it is worth calculating revenue from recent months and comparing it with the new threshold. A business whose revenue is approaching EUR 250 thousand should calculate in advance the effects of switching to the linear tax or the scale. The differences in tax are significant, so the change of tax form itself requires a calculation.

Frequently asked questions

From when does the lower flat-rate limit apply?

The change is planned for 2027.

What happens if a business exceeds the limit?

The entrepreneur loses the right to the flat-rate and moves to the linear tax. When choosing the tax scale, the burden will be even higher.

What is the difference in tax?

According to the cited calculations, under the linear tax the additional burden would amount to PLN 150,574, and under the scale PLN 306,490, including the health contribution.

What limit applies according to the Senate's amendments?

The Senate's amendments set the limit at PLN 1.09 million, and under these amendments entrepreneurs have 9 weeks to make a decision.

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