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Tax regulations · 1 min read
Personal Income Tax Act (amendment effective from 2026-10-01): Act amending the Tax Ordinance and certain other acts
Effective from 1 October 2026
In short
The Act of 29 May 2026 amending the Tax Ordinance and other acts also amended the PIT Act. The amendment applies from 1 October 2026.
In plain language: what it means
The Act of 29 May 2026 amending the Tax Ordinance and certain other acts (Journal of Laws 2026, item 846) also covered the Personal Income Tax Act. The amendment entered into force on 1 October 2026.
The available data does not show which specific PIT provisions were changed. It is therefore worth checking the text of the act in the Journal of Laws to see whether the amendment affects your situation.
Zaksio monitors the consolidated text of this act. If the amendment concerns 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
Business owners and accountants who handle PIT. The scope of the changes needs to be checked in the text of the act, as the entry data does not describe it.
What to do in your company
- Open Journal of Laws 2026, item 846 and check which PIT provisions were changed.
- Compare the changes with your own tax situation, e.g. your form of taxation.
- For settlements after 1 October 2026, take the new wording of the provisions into account.
- If in doubt, consult a tax adviser or an accountant.
See also
Frequently asked questions
When does the amendment apply?
The amendment entered into force on 1 October 2026.
Which act introduced the amendment?
The Act of 29 May 2026 amending the Tax Ordinance and certain other acts, Journal of Laws 2026, item 846.
Do I need to change anything in the software manually?
Zaksio applies amended rates, thresholds and deadlines in calculations from the date of entry into force, if the amendment concerns them. It is still worth checking the scope of the changes in your case.
Is this entry legal advice?
No. It is general information and does not replace a tax adviser.
This is information, not legal advice. In disputed or unclear matters, consult an accountant or a tax adviser.
Source: Dz.U. 2026 poz. 846 (ELI)
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