This article is for JDG owners on the tax scale or liniowy and for employees. In short: on 22 October 2026 the Sejm passed a law that raises the first PIT threshold to 130 000 zł from 1 January 2027 and adds a 24% rate for income between 130 000 and 150 000 zł. The Senate still has to consider it and the President has to sign it, so it is not in force yet.
Wondering whether to change your tax form for 2027? We will compare the scale, liniowy and ryczałt on your figures. The choice is yours.
What is proposed
- 12% on income up to 130 000 zł a year. The threshold is currently 120 000 zł.
- A new 24% rate on income from 130 000 to 150 000 zł.
- 32% on income above 150 000 zł. Today 32% applies to everything above 120 000 zł.
- The 30 000 zł tax-free amount and the 3 600 zł tax-reducing amount stay the same.
- The solidarity levy (danina solidarnościowa) on income above 1 million zł a year rises from 4% to 5%.
- CIT of 22% instead of 19% only for companies with revenue of 50 million euro or more. Small sp. z o.o. companies and the 9% rate are not affected.
Where the bill stands
The government adopted the bill on 29 September 2026, and in the Sejm it is print no. 3147. After the first reading on 6 October it went to the public finance committee, and on 22 October 2026 the Sejm passed it (240 for, 58 against, 135 abstentions). Next come the Senate, the President’s signature and publication in Dziennik Ustaw. The President has already vetoed a tax change on the składka zdrowotna, so the final text may differ from the bill.
How the tax changes
This is about annual income, meaning revenue minus costs and ZUS contributions, not revenue. Examples on the tax scale:
- income up to 120 000 zł: no change in tax;
- 130 000 zł: 2 000 zł less a year;
- 140 000 zł: 2 800 zł less a year;
- 150 000 zł and above: 3 600 zł less a year, which is the maximum.
What it means for liniowy and ryczałt
- Liniowy 19%: according to published materials the rate does not change. But the scale becomes more attractive for some owners with income up to 150 000 zł, especially with children or a low-earning spouse: joint filing and the child relief are only available on the scale.
- When comparing, include the składka zdrowotna: 9% of income on the scale, 4.9% on liniowy. Sometimes it cancels out the lower tax.
- Ryczałt: the same bill lowers the ryczałt revenue limit from 2 million to 250 000 euro. More in the article on ryczałt in 2027.
Should you change your tax form for 2027
You change your tax form through CEIDG, free of charge, by the 20th of the month after your first income of the year. That is usually 20 February 2027; if your first income comes in December, by the end of the year. The choice applies for the whole year.
This deadline leaves time to wait for the final text of the law. Run the numbers on your own figures: income, składka zdrowotna, reliefs, children, your spouse’s income. How to compare the forms is explained in ryczałt, liniowy or the tax scale. The choice of tax form is yours; we will calculate the options on your figures.
We will compare tax forms on your figures
Message us on WhatsApp with what you do, your approximate income and whether you have children. We will calculate tax and the składka zdrowotna on each form under the old and new thresholds.
Frequently asked questions
When will the law take effect?
The bill provides for 1 January 2027. That only happens if it is passed, signed and published in time. We will update this article after the vote.
Will tax change for employees on umowa o pracę?
Yes, the scale is the same for everyone. If the law is passed, tax will fall for income above 120 000 zł a year, and employers will calculate advances with the new thresholds from 2027.
Does this affect an sp. z o.o.?
CIT of 9% and 19% for small companies does not change. The change affects a board member’s salary and other income taxed on the scale. Dividends are still taxed at 19%.
