2026 Budget Collection and the Impact of the New 17% Corporate Tax Rate

According to the Ministry of Finance, national budget revenues for January to July 2026 reached 12,749.8 million EUR. This represents a 9.2% increase, or 1,076.9 million EUR more than in the same period last year. The revenue dynamics were heavily influenced by a steadily growing wage fund and higher personal income tax collections. Corporate income tax (CIT) revenues also showed significant growth, rising by 5.9% over the first seven months to reach 1.12 billion EUR.

The increase in corporate tax receipts is directly linked to the new rate structure effective from January 1, 2026. The standard corporate income tax rate was raised to 17%, while the reduced rate for small businesses was adjusted to 7%. A major structural change for small business incentives is the complete abolishment of the employee headcount limit. Companies are no longer restricted by the 10-employee maximum to qualify for reduced rates. Additionally, newly established companies can now benefit from a 0% preferential tax rate for their first two tax periods instead of just one, provided they meet statutory conditions.

These legislative updates require immediate adjustments in daily bookkeeping practices. First, accounting and ERP systems must be updated to ensure that 2026 corporate tax provisions and accruals apply the correct 17% (or 7%) rates. Second, when preparing and amending the 2026 advance corporate tax return (Form PLN203)—whether using the estimated results or previous year's results method—advance tax amounts must be recalculated based on the new rates.

To determine eligibility for the 7% or 0% preferential rates, accounting professionals must track the 300,000 EUR annual revenue threshold. When calculating this limit, it is mandatory to aggregate the income of all associated entities as stipulated in Article 5(3) of the Law on Corporate Income Tax.