The taxman is tightening the noose. There will be stricter rules for Poles

The Ministry of Finance is working on changes to the CIT, PIT and lump sum laws – reports Rzeczpospolita. This is an updated version of the design that was first presented in September 2025. For Poles, this means even stricter rules, and for the tax authorities – the possibility of stronger enforcement of regulations.

First of all, the Ministry of Finance wants to hit flat-rate taxpayers who pay tax of only 8.5%. According to the new regulations, if they do not employ at least one employee under an employment contract throughout the year, they will pay higher taxes. From revenues above PLN 100,000. PLN lump sum will increase almost twice, up to 15%.

Similar rules apply to lump sum owners who rent their property (corporate and private) to related entities. People who rent or lease intellectual property (except works protected by copyright) to related entities will have it even worse. They will pay a double rate on all revenues, i.e. as much as 17%.

The Ministry of Finance is of the opinion that today the lump sum is used for tax optimization. The new regulations are intended to put an end to this.

The tax office also wants to make life more difficult for IT specialists who benefit from the IP Box tax relief. This was supposed to be addressed to innovative enterprises, which could therefore pay 5%. tax on qualified intellectual property rights (e.g. patent) and copyright to a computer program.

In practice, the relief is used by IT specialists for tax optimization, or at least that is what the Ministry of Finance believes. Therefore, additional requirements will appear – the employment of at least 3 employees (full-time equivalent) for a period of at least 300 days a year or contractors earning certain amounts. Without this, you will not be entitled to the IP Box relief.

Another change concerns the housing tax relief. Today, it is available to people who use the money from the sale of a flat or house within 5 years of its purchase for their own housing purposes. Current regulations allow you to take advantage of the relief even if you already have another place and you intend to rent the new one first and then live in it.

The relief was mainly used by people who bought apartments for investment purposes and therefore benefited from the PIT exemption several times. The Ministry of Finance wants to put an end to this. According to the new regulations, the relief will only be available to those who have not used it in the last 3 years preceding the year in which they sold the real estate.

In addition, the Ministry of Finance is also proposing changes that will affect entrepreneurs who want to sell a company car. Now it was enough to withdraw them as a fixed asset, give them as a gift to a close family member, and then wait 6 months. This was enough to not pay income tax.

The new regulations provide for the extension of the mentioned period from 6 months to 3 years. Only after this time, a car withdrawn as a fixed asset from the company and given to a loved one will not be subject to income tax.