Higher lump sum rates and fewer benefits from the IP Box relief. The Sejm passed changes to taxes

On October 22, the Polish Parliament passed amendments to PIT, CIT, and lump-sum tax laws, introducing stricter regulations and some taxpayer-friendly changes. The amendments affect the IP Box tax relief, imposing a solidarity tax on incomes exceeding 1 million PLN. Additionally, rental income from related entities will face higher lump-sum tax rates. New rules also prevent retroactive adjustments of depreciation rates and clarify tax implications for share sales. However, there are beneficial provisions for NGOs and family support exemptions. The changes are set to take effect on January 1, 2027, pending Senate approval.