The Polish Ministry of Finance is preparing a series of tax changes, including higher flat-rate tax rates, stricter rules for company cars, and limits on tax relief for the IT sector. Most regulations are planned to take effect from January 1, 2027.
According to information obtained by the daily Rzeczpospolita, the ministry is also considering significant restrictions on the housing relief available to individuals who sell their property before five years of ownership and reinvest the proceeds into housing. The ability to reuse this relief would be limited to once every three years.
Changes for the IT sector and company cars
The planned modifications aim to tighten the rules for businesses. The flat-rate tax for certain services – particularly those provided by IT professionals – may increase to 15%. Additionally, the rules for using company cars for private purposes are to be tightened, reducing the tax advantages currently available.
The ministry argues that these measures are necessary to prevent tax avoidance and to ensure a more equitable tax system. The current preferences for the IT sector, which allow many entrepreneurs to pay a flat 8.5% or 12% rate, are seen by some experts as overly generous.
Housing relief limited to curtail speculation
The housing relief change is one of the more controversial proposals. Under current law, if a taxpayer sells a home before five years of ownership and uses the money for housing needs, they pay no capital gains tax. The new rule would allow this exemption only once every three years.
– The goal is to limit the use of housing relief for speculative transactions, where properties are bought and sold repeatedly to avoid taxation – said a spokesperson for the Ministry of Finance. The ministry believes that without this restriction, the relief is being used as a tool for tax evasion rather than supporting genuine housing needs.
Other proposals include raising the lump-sum tax rates for some types of income and introducing a minimum tax for large corporations. The government plans to present a formal bill later this year.
Źródło: wnp.pl, Fot. PAP/Paweł Supernak
