2025-10-15 20:10
publication
2025-10-15 20:10
On Wednesday, the Sejm held the second reading of the bill that increases the CIT rate for banks. During the debate, amendments were tabled to subject cooperative banks to a lower rate than other banks. The bill was returned to committee.
The Sejm dealt with a bill amending the Corporate Income Tax Act and the Act on Tax on Certain Financial Institutions.
The project assumes an increase in the corporate income tax rate paid by banks from the current 19%. to 23 percent, while in 2026 this rate will be 30 percent and in 2027 – 26 percent. In turn, start-up entities whose revenues do not exceed EUR 2 million will pay a rate of 13%. (currently this rate is 9%). However, in 2026 this rate will be 20 percent, and in 2027 – 16 percent.
Amendments to the project were submitted during the meeting. MP Agnieszka Maria Kłopotek, on behalf of the PSL Trzecia Droga Parliamentary Club, stated that cooperative banks should be taxed in proportion to their share in the sector's assets.
– From this perspective, taxation of cooperative banks should generate PLN 1.3 billion. This corresponds to an increase in the rate for this group of banks to 26%. in 2026, 22 percent in 2027 and 20 percent from 2028. That is why we are submitting amendments aimed at taxing cooperative banks adequately to their share in the sector's assets – said the PSL MP.
Earlier, during the work in the Parliamentary Public Finance Committee, PiS MPs submitted amendments aimed at excluding both Cooperative Savings and Credit Unions and cooperative banks from the CIT increase. The committee rejected this proposal, but PiS submitted the amendments as minority proposals.
Deputy Minister of Finance, Jarosław Neneman, answering MPs' questions, pointed out that banks are treated slightly differently than other enterprises. He pointed out, for example, that banks do not pay VAT.
– As for small banks, they pay 9%. tax, not 19 percent like big banks. And they don't pay bank tax, Neneman said.
The bill was referred to the Public Finance Committee again for work.
The proposed amendment includes – apart from an increase in CIT rates for banks – also provisions regarding a tax reduction on certain financial institutions, i.e. bank tax. The tax is currently 0.0366 percent. the tax base will be reduced to 0.0329%. tax base, and from 2028 it will be 0.0293%. tax bases.
According to the draft, the provisions regarding changes in bank income tax are to enter into force on January 1, 2026, and those relating to banking tax – on January 1, 2027. (PAP)
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