Tax Alert: Key Changes Tightening Income Tax Rules from 2027

I. Personal Income Tax (PIT)

Restriction on the sale of assets received by way of donation
Under the draft, the period during which the sale of a movable asset (e.g. a post‑leasing car) received free of charge from a close family member (so‑called “zero tax group”) is subject to PIT is to be extended from 6 months to 3 years. This will apply to assets with a value exceeding PLN 36,120 that were previously used in the donor’s business activity.

New conditions for the IP Box relief
The application of the 5% IP Box tax rate is to be made conditional upon the level of employment. The taxpayer will be required to employ at least 3 full‑time employees (for a minimum of 300 days in a year) or incur monthly remuneration costs for contractors equal to at least three times the average salary.

IP Box and the solidarity levy
Income derived from qualifying intellectual property rights is to be included in the income base used to calculate the solidarity levy (4% on income exceeding PLN 1 million).

Limits on the housing relief
According to the draft assumptions, taxpayers will no longer benefit from the housing tax exemption on the sale of real estate if the proceeds are allocated to their own housing purposes where they have already used this relief in connection with another sale within the preceding 3 years.

II. Corporate Income Tax (CIT)

Introduction of the concept of hidden dividends
Companies will no longer be allowed to treat as tax‑deductible costs expenses incurred on intangible services (e.g. advisory, advertising, management services) provided by related parties who are individuals.

End of depreciation of investment property
Real estate companies are to lose the ability to depreciate properties classified for accounting purposes as long‑term investments measured at fair value.

Deadline for changing depreciation rates
Any increase or decrease in depreciation rates for a given tax year will only be possible until the expiry of the deadline for filing the tax return for that year.

Goodwill in leasing arrangements
The possibility to amortise goodwill arising from taking over an enterprise or an organised part of an enterprise (ZCP) for paid use under a finance lease is to be excluded.

Small taxpayer status – clarification of the revenue threshold
For tax years shorter or longer than 12 months, the revenue threshold of EUR 2 million is to be determined proportionally to the number of commenced months.

III. Lump‑Sum Tax on Recorded Revenues

Higher rate for related parties (17%)
Income from the lease or use of intellectual property generated for the benefit of related parties will be subject to a 17% tax rate instead of the current 8.5%.

Private rental income exceeding PLN 100,000
In the case of rental services provided to related parties, income exceeding PLN 100,000 will be taxed at a 15% rate (currently 12.5%).

IV. Planned effective date of the amendments

The new provisions are intended to enter into force on 1 January 2027. Taxpayers whose tax year is not aligned with the calendar year and began prior to 2027 will continue to apply the current rules until the end of their tax year. However, certain changes are to have retroactive effect, including those relating to new rules for documenting CO₂ emissions for the purpose of determining depreciation limits for passenger cars.