The Act, which supports the 2026 budget, focuses on several important areas. It provides for, among others: changes in the remuneration of management staff in State Treasury companies and local government units, which are to be adjusted to the wage growth rate in the public sector. The document also raises issues related to flexible management of public finances in the context of geopolitical uncertainty.
The regulations enable the transfer of Treasury securities to state legal entities in order to perform key tasks. The act also provides for regulations regarding the National Road Fund, financing compensation for open pension funds and investment and renovation expenses in the Chancellery of the President of the Republic of Poland. The document also includes funds for activities related to counteracting natural disasters and defense.
From January 1, 2026, an increase in average remuneration for beginning teachers by 3% is planned, as well as changes in the calculation of remuneration of persons covered by the Act on remuneration of management staff in selected legal entities and companies. The act also includes provisions regarding the Reprivatization Fund.
The draft budget for 2026 assumes state expenditure of PLN 918.9 billion, with a deficit of PLN 271.7 billion. Budget revenues are expected to amount to PLN 647.2 billion, of which the largest revenues are expected from VAT (PLN 341.5 billion), excise duty (PLN 103.3 billion), corporate income tax (PLN 80.4 billion) and personal income tax (PLN 32 billion).
