publication
2025-09-24 09:58
From January 1, 2026, a flat -rate 17 % is to cover services provided to related companies. This entry in the project means higher taxes for entrepreneurs from many industries – from trade and project services to construction and rental of real estate.
The published draft act amending the provisions on personal income tax, corporate income tax and some other acts evokes a lot of discussions. The justification indicated that the goal is to seal the tax system and implement the principle of tax justice resulting from art. 84 of the Polish Constitution. However, according to experts, changes will particularly affect entrepreneurs from the sector of small and medium -sized companies.
Nearly six -time increase for some industries
– Once again Small and medium Polish business will be charged at a high tax rate. For some, the increase will be 100 percent. If someone rents private space to the company and is in a limit of 100,000. PLN per year, it currently pays 8.5 percent, after changing 17 percent. If someone exceeded the ceiling of 100,000 PLN, the rate was 12.5 percent. from the surplus above this amount. Now from the first zloty he will be obliged to pay 17 percent. – indicates lawyer Michał Pomorski from the Pomeranian Tax Legal Finance office.
The lawyer indicates another example. A taxpayer who will provide design services to the company in which he will have shares with a partner instead of the current 14 percent. will pay 17 percent Similarly, if the taxpayer will carry out scientific research and development work for the company, he settled at a rate of 8.5 percent. up to 100,000 PLN and 12.5 percent Over this amount, this is planned to settle at a rate of 17 percent.
The owner of a construction company implementing for a related company has a development state or individual stages of work so far paid tax at a rate of 5.5 percent. After the change, the rate will increase to 17 percent. – points Pomorski. Similarly, in the case of a taxpayer trading building materials: a 3 % rate is currently in force, and after the change it will amount to 17 %, which means a nearly six -time increase in tax burden.
–It becomes absurdafter all, in this case, the tax deductible costs are not yet taken into account – assesses the lawyer.
Who will the higher lump sum will cover?
The bill assumes that 17 % lump sum will applyif a taxpayer taxed with a flat -rate income tax provides services to a related company within the meaning of Art. 23m para. 1 point 4 of the PIT Act – i.e. one in which he has shares, has a management function or has at least 5 percent. shares. They were on the list services among others:
- wholesale brokerage;
- related to the service of real estate provided on behalf of;
- management advisory;
- advertising, market and public research services;
- Service of real estate carried out on behalf of, including on maintaining order in buildings, controlling heating systems, ventilation, air conditioning, and minor repairs;
- architectural and engineering; Research and technical analysis services;
- in the field of specialist design;
- in the scope of purchase and sale of real estate on your own;
- renting and servicing own or leased real estate;
- in the field of scientific research and development works;
- service industry (e.g. mediation in business and other non -eligible for other rates);
- in the field of trade;
- revenues from manufacturing activities, construction works.
– This is not a sealing of the tax system, but Another blow to micro and small Polish entrepreneurs. International corporations continue to optimize taxes, so since the tax office cannot curb this, it charges those he can, i.e. hard -working Polish entrepreneurs – comments Pomorski.
