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Tax changes in 2026

  1. Tax limits in 2026..
    • Small taxpayer of PIT and CIT – 8 517 000 zł
    • Small VAT taxpayer – PLN 8,517,000
    • One-off depreciation – PLN 213,000
    • Registered lump sum – PLN 8,569,200
    • Quarterly lump sum payment – PLN 856,920

  2. New salary limits in 2026
    As of 1 January 2026, the minimum wage is  PLN 4,806 gross, and a, minimum hourly rate under a contract of mandate – PLN 31.40 gross per hour of work

  3. KSEF – from 1 February 2026 for big taxpayers, from 1 April 2026 for small and medium-sized ones.
    KSeF – The National e-Invoice System is an online platform used in particular for issuing, sending, receiving and storing structured (electronic) invoices.

    From 1 February 2026, issuing invoices will be mandatory for taxpayers whose sales in 2024 exceeded PLN 200 million.

    From 1 April 2026, the obligation to issue invoices on the Ministry of Finance platform will apply to small and medium-sized VAT taxpayers.

    A revolution in the date of invoice issuance. It will no longer be the date of preparing the invoice on a computer or the date of writing the invoice in the case of paper invoices. From 2026, the date of invoice issuance will be the date of registering the invoice in the KSeF system.

    KSeF uses a uniform, structured invoice template. Each item on the invoice has its specific place in it, so that the seller and the buyer will always have a consistent understanding of its contents.

    The XML file sent to KSeF by the seller, after being processed in the system and assigned a KSeF number, will become a fully valid invoice, which the buyer will receive in the system.

    Invoices will no longer need to be printed. The KSeF number on the invoice will be the dominant number.

    There will be no more corrective notes. Corrective notes will no longer be allowed to be used in their current form. Corrective invoices will only be able to be issued via KSeF. The recipient of a corrective invoice will only be able to receive it via KSeF.

    Receiving invoices from KSeF will be mandatory for all taxpayers from 1 February 2026. From 1 February 2026, all taxpayers will also be required to receive invoices using the KSeF platform.

  4. Reduction of depreciation limits and leasing instalments from 1 January 2026.
    From 2026, the limit for operating lease costs for passenger cars will be reduced from PLN 150,000 to PLN 100,000.

    From 2026, the limit on depreciation and lease instalments will depend on the level of carbon dioxide emissions (CO2 from the combustion engine of a passenger car). If it is equal to or higher than 50 g per kilometre, the tax limit will be PLN 100,000.

    However, if the emission level is less than 50g, the entrepreneur will be able to apply a limit of PLN 150,000.

    Depreciation and leasing fee limits for passenger cars from 1 January 2026:
    • PLN 100,000 – for a passenger car with CO2 emissions equal to or higher than 50 g/km.
    • PLN 150,000 – for passenger cars with CO2 emissions of less than 50 g/km,
    • PLN 225,000 – for passenger cars that are electric vehicles, as well as for hydrogen-powered vehicles.

    These lower tax limits will apply to passenger cars entered in the taxpayer’s fixed asset register from 1 January 2026. For vehicles entered in the register fixed assets before the changes in the regulations, the current values may be used until the end of December 2025.