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Tax regulations · 2 min read
Personal Income Tax Act (amendment from 1 January 2027): amending the Local Taxes and Fees Act, the Personal Income Tax Act and the
Effective from 1 January 2027
In short
From 1 January 2027, the PIT Act changes. The change is introduced by the Act of 18 September 2026 (Journal of Laws 2026, item 1354).
In plain language: what it means
The Act of 18 September 2026 amends three acts at the same time: the Local Taxes and Fees Act, the Personal Income Tax Act and the Civil Law Transactions Tax Act. For PIT, the amendment enters into force on 1 January 2027.
The available data does not describe in detail which PIT provisions will change. So before the end of 2026, it is worth checking the full text of the Act in the Journal of Laws and assessing whether the change affects your business.
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
PIT taxpayers, including businesses that settle their taxes under the PIT Act, and their accountants. The scope depends on the detailed provisions of the Act.
What to do in your company
- Open Journal of Laws 2026, item 1354 and check which PIT provisions are changing.
- Assess whether the change affects your form of taxation and your tax settlements.
- Plan to introduce the changes in your settlements from 1 January 2027.
- If in doubt, consult a tax adviser or accountant.
See also
Frequently asked questions
When does the PIT change take effect?
The change enters into force on 1 January 2027.
Which act introduces the change?
The Act of 18 September 2026 amending the Local Taxes and Fees Act, the PIT Act and the Civil Law Transactions Tax Act, Journal of Laws 2026, item 1354.
Do I have to update the rates in the software myself?
Zaksio monitors the consolidated text of the PIT Act. Where the change affects values used in the software, they are applied from the date of entry into force.
Is this legal advice?
No, this is general information. Check the details in the Act or with an adviser.
This is information, not legal advice. In disputed or unclear matters, consult an accountant or a tax adviser.
Source: Dz.U. 2026 poz. 1354 (ELI)
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