Taxes 2027: what the government draft changes for sole proprietorships and ryczałt payers

• FORTUNKA
• Taxes
• September 10, 2026
• Legal status: government draft in public consultation (RCL UD458, 21 August 2026). Updated: September 10, 2026

On 19 August 2026 the Prime Minister and the Minister of Finance and Economy announced changes to PIT, CIT and ryczałt (the lump-sum tax on recorded revenue) from 2027, and on 21 August the draft act was published on the website of the Government Legislation Centre (RCL) as UD458. For now this is a draft in consultation: the Council of Ministers has not adopted it yet, it is not in the Sejm, and for it to apply from 1 January 2027 it must pass the Sejm and the Senate and be signed by the President. One piece of context is worth adding: in December 2025 the President vetoed two government tax acts, so the fate of this draft is not settled. Below we describe what is in the draft, who it concerns and what is worth considering now — without assuming that all of it will come into force in this form.

The new PIT scale: 12%, 24% and 32%

The draft raises the first threshold from 120,000 PLN to 130,000 PLN and introduces a third rate. Income up to 130,000 PLN would be taxed at 12%, the excess from 130,000 to 150,000 PLN at the new 24% rate, and only income above 150,000 PLN at 32%. The tax-free amount stays at 30,000 PLN. According to the Ministry of Finance about 3.5 million taxpayers will gain from the change, and most of all — up to 3,600 PLN a year — people with income of around 150,000 PLN and above; the share of taxpayers paying 32% would fall from 14.0% to 7.2%.

Who gains and who does not

The change to the scale alone changes nothing for income up to 120,000 PLN a year — that income is taxed at 12% today and would be in 2027. The gainers are people with income between 120,000 and 150,000 PLN (the 120,000–130,000 PLN band falls from 32% to 12%, and 130,000–150,000 PLN from 32% to 24%) and everyone above them, for whom the gain stops at 3,600 PLN. The tax press also points to groups that will lose on the package as a whole: some people saving in IKZE (relief lower by as much as 900 PLN) and businesses that the new limit will push out of ryczałt.

Ryczałt: a 250,000 euro limit and a 17% rate

The biggest change for sole proprietorships concerns ryczałt od przychodów ewidencjonowanych, the lump-sum tax on recorded revenue. Today a taxpayer is entitled to ryczałt if their revenue in the previous year did not exceed 2 million euro. The draft lowers this limit to 250,000 euro of revenue from the previous tax year. Anyone who exceeds 300,000 euro of revenue during the year will pay the new 17% rate on the excess above that amount — and loses the right to ryczałt in the following year. A taxpayer with revenue between 250,000 and 300,000 euro can settle under ryczałt until the end of that year. Watch two things: it is revenue that counts, not income, and the 17% rate and the 300,000 euro threshold come from the draft of 21 August, not from the announcement of 19 August. Ministry of Finance data show that the number of ryczałt payers with revenue above 250,000 euro rose from about 8,700 in 2021 to 42,900 in 2024 — the change is aimed at them.

CIT 22% and the 5% solidarity levy

The basic CIT rate (19%) would rise to 22% for entities whose revenue in the previous tax year exceeded the equivalent of 50 million euro, and for tax capital groups regardless of revenue. The 9% rate for small taxpayers is not changed in the draft. The solidarity levy on income above 1 million PLN rises from 4% to 5%: the provision would apply from 1 January 2027, but would first cover the levy whose payment deadline falls on 2 May 2028. A levy paid by 30 April 2027 would still be calculated at 4%.

When the changes could come into force

The draft assumes 1 January 2027 for most provisions. The stages still ahead: the Council of Ministers, the Sejm, the Senate, the President. We will update this article at each stage — the date of the last change is under the title.

What is worth considering now — ryczałt payers close to the limit

This is not a recommendation, only a list of decisions worth preparing before the draft becomes an act:

• Work out your revenue for 2025 and your forecast for 2026 in euro — the limit is converted at the NBP exchange rate from the first business day of October of the preceding year, so with revenue close to 250,000 euro the rate alone can decide.
• Compare three forms on your own figures: ryczałt (at today's rate), the scale (the new 12/24/32% bands) and the 19% flat tax — taking into account costs, which do not matter under ryczałt, and the health contribution, which is calculated differently under each form.
• Check the deadlines: the choice of taxation form for a given year is declared by the 20th day of the month following the month of the first revenue (Article 9a of the PIT Act), so the decision for 2027 will be taken in early 2027, when it is already known whether the act has come into force.
• If you invoice irregularly, think about which year you issue large invoices in — shifting revenue between years has tax consequences and does not always pay off.
• VAT status makes no difference here — the ryczałt limit and the VAT exemption limit are two different amounts.

What this means for your business

If you settle under the scale and your income is up to 120,000 PLN, the draft does not change your tax. If you earn more, you gain up to 3,600 PLN a year. If you are on ryczałt and your revenue is approaching 250,000 euro (about 1.07 million PLN at an exchange rate of 4.27 PLN), 2027 may mean a forced change of taxation form — and that also affects how the health contribution is calculated and the records you keep.

What we do for clients

We handle settlements in every form — ryczałt, KPiR (the revenue and expense ledger) under the scale or the flat tax, full accounting books — as part of our bookkeeping services, and we show you on your own figures how much the tax and the health contribution come to under each, so that you can decide. We keep track of revenue limits and the deadlines for declaring a taxation form, and we handle the change of form from the new year, ZUS included. When the draft becomes an act, we will update this article and let the clients it affects know.

Frequently asked questions

Do the new PIT thresholds already apply?

No — this is a draft in public consultation; the planned date is 1 January 2027, provided it is passed and signed by the President.

With 260,000 euro of revenue, do I lose ryczałt straight away?

Under the draft, no — between 250,000 and 300,000 euro you settle under ryczałt until the end of the year, and lose the right to it from the following year.

Who does the 24% rate apply to?

Only income in the band from 130,000 to 150,000 PLN; below that it is 12%, above it 32%.

Sources

• Ministerstwo Finansów — Korzystne zmiany w systemie podatkowym (19 sierpnia 2026 r.)
• Kancelaria Prezesa Rady Ministrów — Sprawiedliwsze podatki i więcej w portfelach Polek i Polaków (19 sierpnia 2026 r.)
• Rządowe Centrum Legislacji — projekt UD458 (21 sierpnia 2026 r.)
• Infor — Podatki 2027: pierwszy próg PIT wzrośnie do 130 tys. zł
• Infor — Ryczałt w 2027 r. tylko do 250 tys. euro przychodu
• Gazeta Prawna — danina solidarnościowa 5%
• WNP — weto Prezydenta z 18 grudnia 2025 r.