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Tax regulations · 1 min read
Personal Income Tax Act (amended from 5 November 2026): Act amending the Personal Income Tax Act and the Corporate Income Tax Act
Effective from 5 November 2026
In short
From 5 November 2026, an act amending the PIT and CIT rules (Journal of Laws 2026, item 1371) takes effect. The amendment concerns the Personal Income Tax Act.
In plain language: what it means
The Act of 18 September 2026 amends the Personal Income Tax Act and the Corporate Income Tax Act. It was published in the Journal of Laws 2026, item 1371, and enters into force on 5 November 2026.
The summary alone does not say which provisions are being changed. It is therefore worth checking the text of the Act in the Journal of Laws to see whether the change affects your situation.
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, meaning individuals running a business, and the accounting firms that handle their tax returns. The Act also changes CIT rules.
What to do in your company
- Open Journal of Laws 2026, item 1371 and read which provisions are being changed.
- Check whether the change affects your form of taxation.
- Note the date of 5 November 2026 for any settlements made from that day.
- If in doubt, consult a tax adviser or your accountant.
See also
Frequently asked questions
When does the amendment enter into force?
The Act enters into force on 5 November 2026.
Where is this Act published?
In the Journal of Laws of 2026, item 1371.
Which provisions exactly are being changed?
The summary does not say. You can find the details in the text of the Act in the Journal of Laws.
Will the software take the change into account?
Zaksio monitors the consolidated text of the PIT Act. If rates, thresholds or deadlines used in the software change, they are applied 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. 1371 (ELI)
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