How will tax optimisation change in 2026, and who will gain and who will lose out?

The year 2026 marks the start of a new chapter in the Polish tax system. In practice, this means that tax optimisation in 2026 will require businesses to demonstrate far greater commitment, flexibility and knowledge of the regulations than ever before. Drawing on lessons learnt from the Polish Deal and subsequent amendments, the legislator is introducing a series of changes designed to tighten up the system and limit the scope for using popular tax optimisation schemes. At the same time, some favourable arrangements are being restricted or abolished altogether, whilst new administrative and reporting obligations will affect both sole traders and larger companies.

According to market analyses and expert commentary, businesses that have hitherto based their tax strategies on flexibility and the ability to react quickly to changes may feel the impact of what is known as a ‘double whammy’. The mounting tax, social security and administrative burdens could pose a real threat to financial liquidity and profitability, particularly for companies in the IT, property and professional services sectors. Well-thought-out tax optimisation in 2026 is no longer a choice – it is becoming a necessity.

What changes to PIT, CIT and the flat-rate scheme will come into force from January 2026?

The most significant changes coming into force from 2026 are, above all, measures aimed at tightening up the tax system. On the one hand, there are restrictions on tax reliefs and preferential treatments; on the other, new reporting obligations and the digitisation of tax returns.

Housing allowance – restrictions and new conditions

From 2026, the housing allowance will be significantly restricted. It will be available only to taxpayers who do not own any other residential property at the time of claiming the relief. Exceptions apply to inheritances and joint ownership of up to 50 per cent, but in practice this effectively bars anyone owning more than one property from claiming the relief. Furthermore, the funds may only be used for the purchase of a single property or plot of land, and not – as has been the case to date – for investments or upgrading to a larger flat. These restrictions will hit those actively investing in property and business owners using flat purchases for business purposes the hardest.

Changes to the tax treatment of gifts following a lease

The sale of an asset donated to immediate family, which was previously leased and subsequently purchased, will be subject to tax if it takes place within 3 years of the donation (previously, 6 months was sufficient). This is a response to tax optimisation schemes in which post-lease cars were transferred within the family to avoid personal income tax (PIT). Following the changes, an early sale will require tax to be paid.

IP Box and R&D relief – new staffing and formal requirements

From 2026, only companies employing at least three employees who are not related to the taxpayer will be eligible for the IP Box relief (5 per cent personal income tax on eligible intellectual property rights). This marks the end of the ‘5 per cent tax’ for most freelance programmers and small software houses operating on a B2B basis. At the same time, the R&D and robotisation tax reliefs will remain in place (a deduction of up to 200 per cent of R&D costs and up to 100 per cent of robotisation costs), but only for companies meeting specific criteria regarding employment and cost recording.

17 per cent flat-rate tax for related entities

Services provided by shareholders or board members to their own company will be subject to a 17% flat-rate tax – an end to the use of lower rates (e.g. 8.5% or 12%) in related-party transactions. The government justifies this as part of the fight against practices of ‘siphoning off’ profits by invoicing consultancy or management services to one’s own company.

How will health insurance contributions and social security contributions change in 2026?

The amendments concerning the health insurance contribution have caused considerable controversy. Although the plan was to introduce a new, two-part system (a flat-rate amount plus a percentage of excess income), the presidential veto resulted in a return to the rules in place prior to the temporary relief measure of 2025. This means that the minimum contribution will be calculated on the basis of 100 per cent of the minimum wage. In practice, this represents a real increase in the burden for all business owners, but it will hit flat-rate taxpayers with high incomes particularly hard. For example, the minimum ‘large ZUS’ contribution in 2026 will amount to as much as PLN 1,926.77 per month, excluding sickness benefit (an increase of 8.6% year-on-year).

For business owners who have so far benefited from contribution preferences (e.g. 75 per cent of the minimum wage), this means higher operating costs and the need to reassess the cost-effectiveness of their chosen form of taxation.

KSeF, JPK_CIT and tax digitalisation – obligations from February and April 2026

From 1 February 2026, the largest companies (with a turnover exceeding PLN 200 million) will be required to use the National e-Invoice System (KSeF) for e-invoicing. Other businesses, including those exempt from VAT, will have to implement KSeF from 1 April 2026. The digitalisation process will also include the mandatory keeping of the tax revenue and expenditure ledger exclusively in electronic form (PKPiR), and from 1 January 2026, most CIT and PIT taxpayers will have to submit JPK files.

In practice, this means that accounting systems will need to be adapted, teams trained and new reporting procedures implemented. Failure to take these steps risks not only penalties but also serious risks relating to tax audits and account freezes.

Tax thresholds, new rates and changes to depreciation – where else can savings be made?

In 2026, tax thresholds and limits will change – amongst other things, the VAT exemption threshold will rise from PLN 200,000 to PLN 240,000, enabling around 19,000 micro-enterprises to avoid VAT. At the same time, the limits for flat-rate taxpayers, small CIT and PIT taxpayers, and those keeping accounting records will be recalculated using a lower euro exchange rate, which in practice means they will be reduced (e.g. small CIT taxpayer status: 2 million euros = 8.517 million PLN).

Key changes also concern the depreciation of company cars – from 2026, the limit on tax-deductible costs for internal combustion engine cars and conventional hybrids will be reduced from 150,000 PLN to 100,000 PLN, whilst for electric cars it will remain at 225,000 PLN. For companies using leasing arrangements, this means higher taxes if the contract was concluded after 1 January 2026.

It is also worth noting the changes to the minimum corporation tax (an exemption for companies with a profitability of at least 2 per cent in one of two years) and the clarification of the rules for offsetting losses – from 2026, losses may only be deducted against the same source of income.

Family foundations and Estonian CIT – are they still an attractive form of tax optimisation?

Family foundations, which have so far been a popular tool for succession planning and legal tax optimisation, will be subject to additional restrictions. The sale of assets contributed to a foundation within 36 months will subject the beneficiary to 19% CIT (with the possibility of a deduction). Foundations will also pay CIT on income from short-term lettings and on activities carried out by foreign transparent companies. Furthermore, they will be subject to the rules on controlled foreign companies (CFCs) and exit tax, whilst the definition of hidden profits will be expanded to include, amongst other things, written-off loans.

Estonian CIT remains an attractive option for companies reinvesting profits into growth – tax is only payable upon the distribution of dividends. In 2026, the revenue threshold was abolished and the group of eligible entities was expanded. However, in practice, it is becoming increasingly difficult to meet the criteria (e.g. employing a sufficient number of staff), and tax returns are more complicated than in previous years.

The most common mistakes in tax optimisation in 2026 – how to avoid them?

Choosing a form of taxation for 2026 is not just a matter of tax rates, but also of a realistic analysis of costs, the seasonality of revenue, available reliefs and the costs of maintaining documentation. The most common mistakes made by business owners include:

• changing the form of taxation without analysing cost-effectiveness,
• ignoring the specific nature of the industry,
• making last-minute decisions,
• a lack of knowledge of legislative amendments and current regulations,
• inadequate documentation of costs,
• failure to take advantage of available reliefs (R&D, IP Box, housing relief),
• planning taxes with only the current year in mind,
• incorrect allocation of revenue to flat-rate categories,
• problems with correct depreciation and lease accounting,
• failure to monitor the revenue thresholds required to qualify for tax reliefs,
• failure to adapt the form of taxation to the seasonal nature of the business,
• errors in international tax settlements,
• failure to analyse the benefits of combining different forms of business operation.

Real-life example: a logistics company with 25 vehicles, which failed to carry out an asset audit in 2025, paid an additional PLN 170,000 in tax per year in 2026 as a result of changes to depreciation rules and property tax. In contrast, a technology company that implemented the Estonian corporate tax regime and quarterly flat-rate tax returns retained over 640,000 PLN within the company for research and development, which enabled it to increase its market value and create seven new jobs.

How much can be gained from legal tax optimisation in 2026?

Well-planned tax optimisation in 2026 can yield real savings – depending on the scale of operations, the sector and the tax reliefs utilised, this could range from a few thousand to several hundred thousand zlotys a year. Example: an entrepreneur with revenue of 200,000 zlotys, by switching from a flat-rate tax to a 12 per cent lump-sum tax, can save over 10,000 zlotys a year, provided their costs are low. A family business, by utilising a family foundation and the preferential 15 per cent CIT rate, reduced the costs of succession and asset transfer by 60–70 per cent.

It is also worth bearing in mind the wide range of tax reliefs available: R&D relief (up to 200% of costs), automation relief (100%), sponsorship relief (150% of expenditure), thermal modernisation relief (up to 53,000 zł per detached house), payment terminal relief (up to 2,500 zł), higher tax-deductible costs, and the option to account for surplus stock. Furthermore, well-maintained cost records can reduce the tax base by up to 25 per cent.

Who will be most affected by the tax changes in 2026?

The biggest losers from the reform planned for 2026 will be freelancers – in particular, programmers and IT specialists operating as sole traders without employees. The restriction of the IP Box relief and the inclusion of income from this relief in the basis for the solidarity levy will effectively eliminate Poland’s current competitive advantage in the CEE region. Companies investing in commercial property (warehouses, silos, storage tanks) will face a sharp rise in property tax (by as much as 12,600 zlotys a year for a single property). The banking sector – due to the increase in corporation tax to 30 per cent – expects a rise in the cost of loans and financial services.

According to data from the Ministry of Finance, the tax amendments are set to bring over 13 billion zł in additional revenue to the state budget in the first year. For businesses, this means the need for even more meticulous cash flow planning, making use of tax reliefs and regular accounting audits.

How can you prepare your business for the digital tax revolution?

The digitisation of tax returns is not only an obligation but also an opportunity to increase the efficiency and security of a business. Business owners should, as of now:

1. Carry out an audit of their accounting and IT systems with a view to implementing KSeF and JPK_CIT.
2. Train the accounting team on the new reporting procedures.
3. Update DN-1 returns and make the necessary changes to the asset register.
4. Analyse the structure of revenue, costs and investment plans in the light of the new limits and reliefs.
5. Implement regular monitoring of legislative changes and utilise professional accounting and tax advisory services.

Experience shows that companies which have previously implemented accounting digitalisation strategies are up to 40% less vulnerable to the negative effects of tax audits and respond more quickly to changes in legislation.

Which tax optimisation strategies will prove effective in 2026?

Hybrid models, combining different forms of business operation and the use of tax reliefs, offer the greatest potential. For example, running the main part of the business as a limited liability company (9% corporation tax or Estonian corporation tax), whilst providing selected services as a sole trader on a flat-rate basis, allows tax and social security contributions to be effectively spread out. Family foundations remain an effective tool for succession planning, but require caution and careful planning – overly aggressive arrangements may be challenged by the tax authorities.

From 2026, the following will be particularly cost-effective:

• optimising depreciation costs (whilst adhering to the new limits),
• taking advantage of R&D and automation tax reliefs,
• combining a limited liability company (sp. z o.o.) with a flat-rate scheme for different business segments,
• transferring selected assets to a family foundation,
• making use of quarterly tax returns and simplified advance payments,
• ongoing monitoring of revenue limits,
• taking advantage of the new, higher VAT exemption threshold.

Most importantly: do not wait until the last minute to make decisions. A change in the form of taxation can be notified by the end of January or by 20 February at the latest – any delay means you will remain subject to less favourable rules.

Is it possible to legally reduce your tax bill in 2026?

Responsible tax optimisation does not involve exploiting loopholes in the law, but rather choosing the most favourable options within the bounds of the law. Examples:

A consultancy firm with an annual income of over 250,000 PLN set up a limited liability company (CIT 9%) for its core business and utilised a 15% flat-rate scheme for selected services, achieving a 36% reduction in tax thanks to a relief for overseas expansion. A construction firm with seasonal revenue implemented a quarterly flat-rate tax and detailed cost recording, which reduced its tax base by PLN 85,000 per year. A solar farm deducted half the costs of its panel cleaning systems under the automation relief scheme, and combining this with the 9 per cent CIT rate allowed it to reduce its effective tax rate to a level unattainable under other models.

What matters is an individual analysis and the selection of solutions – this is precisely what enables you to gain a competitive advantage and genuinely increase profits.

Please feel free to contact us

If you need professional support with tax optimisation in 2026, please contact Firma dla Każdego. The experts at Firma dla Każdego will help you navigate the changes calmly, confidently and with the full assurance that your interests are properly safeguarded.