Depreciation and leasing of passenger cars – lowering thresholds
From 1 January 2026, restrictions on the limits of permissible write-offs for depreciation and leasing of passenger cars came into force. In practice, this means that a higher part of lease installments and depreciation write-offs will remain non-cost, in the case of vehicles of a certain value.
Importantly, due to Article 30 of the amending Act, these regulations will not apply to cars purchased or leased until the end of 2025. Importantly, this exclusion does not apply to operating leases.
The new thresholds depend on CO₂ emissions and the type of drive.
Source: Journal of Laws 2021, item 2269, as amended.
VAT exemption – higher limit
From 1 January 2026, a higher limit of the subjective VAT exemption came into force. Currently, it amounts to PLN 240,000.00.
It is worth noting that the transitional provisions provide that taxpayers who exceeded the current limit in 2025, i.e. PLN 200,000.00, but did not exceed the new one, will be able to return to the subjective exemption from 2026.
Source: Journal of Laws 2025, item 896
Individual depreciation rates for non-residential real estate and buildings – resignation from the commune wealth index
From 1 January 2026, taxpayers who are micro, small or medium-sized enterprises have the option of setting individual depreciation rates for newly constructed buildings and non-residential premises and structures classified in groups 1 and 2 of the KŚT, provided that these funds are located in the area of a commune located in a county or city with county rights, where the average unemployment rate is at least 120% of the average unemployment rate in the country.
The above means that the individual wealth index of a commune (or a city with county rights), which had to be lower than 100% of the wealth index of all communes (or cities with county rights), will not be taken into account for the possibility of applying the above-mentioned preferences.
Thus, more taxpayers will be able to take advantage of accelerated depreciation for non-residential properties and buildings.
Source: Journal of Laws 2025 item 1817
Cash PIT
From 1 January 2026, the possibility of using the cash method of accounting for revenues and costs is available to a larger number of entities. The limit of revenues generated in the previous tax year, which currently entitles to the application of this solution, has increased from PLN 1,000,000.00 to PLN 2,000,000.00. entitling to the use of cash PIT will increase from PLN 1 million to PLN 2 million in revenues.
Thus, a taxpayer who in 2025 had revenues from business activity not higher than PLN 2,000,000.00 will be able to choose cash PIT in 2026.
Importantly, the above solution is available for revenues from sole proprietorships (exclusively, general partnerships or partnerships apply).
Source: Journal of Laws 2025 item 1858
Activity in an SEZ or PSI – relaxation of regulations
In the event that one of the permits or decisions held by the entrepreneur for “zone” activity, which was issued after 1 January 2026, is revoked or revoked, the entrepreneur will be obliged to return only the state aid actually used (tax exemption), and not the maximum possible value of the tax exemption, as before.
The condition is to keep accounting books in accordance with the regulations, i.e. in a way that allows for determining the income from this “zone” activity
Source: Journal of Laws 2025 item 1022
JPK_CIT and JPK_PIT – will increase the scope of obliged entities
From 1 January 2026, the scope of entities subject to the obligation to use SAF-T structures including accounting data has been expanded. The introduction of these regulations means wide access by the tax authorities to the details of the books and a greater risk of analytical audits. So far, this obligation has applied to CIT taxpayers whose revenue in the previous year exceeded EUR 50,000,000.00 and tax capital groups.
Currently, all companies that are CIT taxpayers and taxpayers keeping KPIR or lump sum records who are obliged to file JPK-VAT will be obliged to do so. Entities benefiting from the VAT exemption or conducting the activity exempt in its entirety will be excluded.
Importantly, according to the current legal status, the transfer of accounting books with the use of appropriate logical structures of SAF-T in income taxes takes place for taxpayers:
- PIT – by the deadline for filing the return, i.e. by 30 April,
- CIT – by the end of the third month of the following tax year or financial year, i.e. usually by 31 March.
For 2026, the first reporting would take place in 2027. Nevertheless, it should be emphasized that the Sejm has received a bill extending the above-mentioned deadlines until July of a given tax year.
Source: Journal of Laws 2021, item 2105, as amended.
General partnerships – no obligation to file CIT-15J annually
From 1 January 2026, if the composition of shareholders has not changed in a general partnership in which the shareholders are not exclusively natural persons, then from 2026 the company does not have to submit CIT-15J information annually.
Source: Journal of Laws 2025 item 1022
9% CIT rate – change in the limit
From 1 January 2026, the 9% CIT rate can be used by a taxpayer who:
- gross sales revenues for 2025 will not exceed PLN 8,517,000.00 (EUR 2,000,000.00 at the exchange rate of 1 October 2025 – reduction of the current limit);
- Current net revenues (i.e. in 2026) will not exceed PLN 8,431,000.00 (i.e. EUR 2,000,000.00 at the exchange rate of 2 January 2026).
