The year 2026 seems to be another period in which the legislator introduces changes affecting many areas of tax settlements. On the one hand, the minimum wage is increasing, which automatically increases the sanctions in the Fiscal Penal Code. On the other hand, the limits resulting from the conversion of euro amounts are decreasing, which limits some of the simplifications used by entrepreneurs. In addition, from the new year, the rules for depreciation of passenger cars will also change – and in a way that is particularly noticeable for owners of internal combustion cars and hybrids.
Higher fiscal sanctions from 1 January 2026
With the increase in the minimum wage to PLN 4,806, the amounts that determine whether a given violation is a misdemeanor or a fiscal crime and what penalties can be imposed for the actions committed are changing.
Threshold between misdemeanor and crime
An offence is considered to be an act whose depletion value does not exceed five times the minimum wage, i.e. PLN 24,030 in 2026. Exceeding this threshold already means a fiscal crime.
Daily rates and fines for offences
From 2026, one daily rate will fall between:
- PLN 160.20 a
- PLN 64,080.
The minimum fine (10 rates) may not be lower than PLN 1,602, and the maximum (720 rates) may reach over PLN 46 million.
The highest penalties are imposed, m.in, for:
- tax avoidance;
- tax fraud;
- serious violations of transfer pricing, tax schemes or WHT.
Penalties for fiscal offences
- the court may impose a fine from PLN 480.60 to PLN 96,120;
- The fine from the officer may not exceed 5 times the minimum wage, i.e. PLN 24,030.
Tax limits for 2026 – lower due to the euro exchange rate
The limits depending on the conversion of amounts expressed in euros will decrease, because on 1 October 2025 the EUR/PLN exchange rate was PLN 4.2586, i.e. it was lower than a year earlier.
Small PIT/CIT taxpayer
The status of a small taxpayer is granted if the sales revenues did not exceed the equivalent of EUR 2 million.
- limit for 2025: PLN 8,569,000;
- limit for 2026: PLN 8,517,000.
Facilitations resulting from the status:
- quarterly PIT and CIT advances;
- the possibility of one-off depreciation of selected fixed assets (up to EUR 50 thousand – PLN 213,000 in 2026).
Small VAT taxpayer
Here, too, the threshold of 2 million euros applies:
- limit for 2026: PLN 8,517,000.
For agents, brokers, managers – the commission limit is:
- in 2025: PLN 193,000;
- in 2026: PLN 192,000.
Entitlements: cash VAT method, quarterly settlements after 12 months of operation.
Estonian CIT and quarterly VAT settlements
The sales limit up to quarterly VAT (EUR 4 million) is:
- 2025: PLN 17,138,000;
- 2026: PLN 17,034,000
New depreciation limits for passenger cars from 1 January 2026
From the new year, a particularly important change will come into force: a reduction in the depreciation limit for cars emitting at least 50 g CO₂/km.
The change results from the amendment to the Electromobility Act of 2021 and is automatically postponed until its entry into force on 1 January 2026.
Depreciation limits in 2026:
- PLN 225,000 – electric cars, – hydrogen-powered cars.
- PLN 150,000 – internal combustion or hybrid cars emitting less than 50 g CO₂/km (applies mainly to plug-in hybrids).
- PLN 100,000 – cars emitting 50 g CO₂/km or more, i.e. the vast majority of internal combustion cars and most hybrids.
This means a real reduction in the possibility of including depreciation expenses and part of leasing expenses related to vehicles with higher CO₂ emissions as tax expenses.
What do the changes mean for entrepreneurs?
- Internal combustion cars will become less tax-advantageous – the lower limit of PLN 100 thousand will apply to most models available on the market.
- Plug-in hybrids still with a limit of PLN 150 thousand, but only on the condition that their CO₂ emissions do not exceed 50 g/km.
- Electrics and hydrogen are still rewarded with a limit of PLN 225 thousand.
- One-off depreciation in de minimis and degressive depreciation are still excluded for passenger cars.
