Senate supports the return of the CIT increase and opposes the indexation of thresholds in the PIT. There is also a change in the lump sum.

The battle over a significant tax amendment continues as senators rejected taxpayer-friendly changes to PIT and CIT proposed by deputies. They reinstated the government's version, adding a change benefiting some flat-rate taxpayers. The amendment introduces a new PIT scale with a 24% rate for incomes between 130,000 and 150,000 PLN, while maintaining a 12% rate for those earning below 130,000 PLN. The government aims to compensate for budget losses by increasing CIT for companies exceeding 50 million euros in revenue. Senators also removed provisions for annual PIT threshold adjustments based on inflation. Controversially, they reinstated CIT increases, raising constitutional concerns. Additionally, changes to flat-rate taxation will disqualify many taxpayers, while a solidarity tax for high earners will increase from 4% to 5%. The amendment is set to take effect on January 1, 2027, before returning to the Sejm for further consideration.