In brief

• The Sejm, at its sitting on 5 and 6 November, will consider the Senate's amendments to the amendment to the PIT, CIT and lump-sum tax act.
• The Ministry of Finance has submitted a draft identical to the adopted act, which is meant to eliminate constitutional doubts.
• The draft raises the PIT threshold to PLN 130 thousand and introduces a PLN 150 thousand threshold, and the changes must be promulgated by 30 November.

Sejm to consider the Senate's amendments

At its sitting on 5 and 6 November, MPs will decide whether to adopt the Senate's amendments to the act amending the rules for taxing the income of natural and legal persons and the lump-sum tax (Domański ostro o poprawce Petru. "Skrajnie nieodpowiedzialna" – Money.pl). The act returned to the Sejm last week. Until the President signs it, it does not take effect as law (Reforma PIT dla 3,5 mln osób rusza od początku. Kosztowny błąd Ryszarda Petru – Business Insider Polska).

Government submits a new draft

The Government Legislation Centre announced that the draft had been sent to the Sejm on Wednesday, and the first reading is scheduled for Thursday (Kluczowe zmiany w podatkach. Drugi projekt trafił do Sejmu – RMF24).

CIT increase returns to the act

The Senate removed the CIT increase for the largest companies, but the government wants to restore it and raise the rate to 22 percent (Progi podatkowe w PIT 2027: Ministerstwo Finansów drugi raz składa projekt ustawy. W tle wątpliwości konstytucyjne – Infor.pl). Finance Minister Andrzej Domański sharply criticized the amendment by MP Ryszard Petru, which thwarted these plans, calling it extremely irresponsible. Petru defended his position and claimed he was right ("Miałem rację". Ryszard Petru zabiera głos ws. zamieszania wokół CIT – Money.pl).

PIT thresholds

The draft raises the first tax threshold from PLN 120 thousand to PLN 130 thousand and introduces a PLN 150 thousand threshold. According to analyses, the reform is to cover about 3.5 million taxpayers. The changes must be promulgated by 30 November so that they apply from the new year.

Uncertainty in the background

Less than two months remain until 1 January, and it is still unknown whether the changes will take effect and in what form. It is also unknown what decision the President will make (Coraz bliżej stycznia, a podatki wciąż pod znakiem zapytania – Prawo.pl). Economists warn that prolonged uncertainty, combined with chaos at the Constitutional Tribunal, is a bad signal for investors and companies planning expenditures.

Read also

• Nowe progi PIT od 2027 roku? Rząd ma projekt, a do MF trafiły petycje