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Tax regulations · 1 min read
Personal Income Tax Act (amendment from 2027-01-01): on personal investment accounts
Effective from 1 January 2027
In short
The Act of 3 July 2026 on personal investment accounts (Journal of Laws 2026, item 1098) amends the PIT Act. The amendment enters into force on 1 January 2027.
In plain language: what it means
The Act on personal investment accounts introduces an amendment to the Personal Income Tax Act. The provisions will apply from 1 January 2027.
The available data only shows that the amendment concerns PIT and is related to personal investment accounts. The description does not give detailed rules, rates or limits, so before taking any action it is worth checking the full text of the act in Journal of Laws 2026, item 1098.
Zaksio monitors the consolidated text of the PIT Act. If the amendment covers values used in the software, such as rates, thresholds or deadlines, they are applied in calculations from the date of entry into force.
Who it affects
Primarily PIT taxpayers who are affected by the new provisions on personal investment accounts, and accountants who serve such clients. The scope of the changes needs to be checked in the text of the act.
What to do in your company
- Read the act in Journal of Laws 2026, item 1098 and check whether it affects your tax returns.
- Note the date of entry into force: 1 January 2027.
- If you have any doubts, consult a tax adviser or your accountant.
- After the change, check that the calculations in the software use the current values.
See also
Frequently asked questions
When does the amendment take effect?
The amendment enters into force on 1 January 2027.
Which act is being amended?
The Personal Income Tax Act is being amended, and the amendment results from the Act of 3 July 2026 on personal investment accounts.
Where can I find the full text?
In the Journal of Laws: Journal of Laws 2026, item 1098.
Will the software take into account changes to rates or deadlines?
If the amendment concerns values used in the software, they are applied in calculations from the date of entry into force.
This is information, not legal advice. In disputed or unclear matters, consult an accountant or a tax adviser.
Source: Dz.U. 2026 poz. 1098 (ELI)
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