Tax limits for small PIT, CIT, and VAT taxpayers will be lower starting in 2026.
The values entitling taxpayers to benefit from tax preferences or specific accounting methods have been recalculated based on the average euro exchange rate, which this year amounted to PLN 4.2586.
In 2026, entrepreneurs will be required to keep full accounting records if their 2025 revenue amounts to at least PLN 10,646,500.
| Type of Limit |
Statutory Limit |
Limit in 2025 (PLN) |
Limit in 2026 (PLN) |
Change (PLN) |
| Lump-sum tax on registered income (monthly settlement) |
2 million EUR |
8,569,200 |
8,517,200 |
−52,000 |
| Lump-sum tax on registered income (quarterly settlement) |
200 thousand EUR |
856,920 |
851,720 |
−5,200 |
| Small VAT taxpayer |
2 million EUR (rounded to 1,000 PLN) |
8,569,000 |
8,517,200 |
−52,000 |
| Small VAT taxpayer under Estonian CIT |
4 million EUR (rounded to 1,000 PLN) |
17,138,000 |
17,034,000 |
−103,600 |
| Small PIT taxpayer |
2 million EUR (rounded to 1,000 PLN) |
8,569,000 |
8,517,000 |
−52,000 |
| Small CIT taxpayer |
2 million EUR (rounded to 1,000 PLN) |
8,569,000 |
8,517,000 |
−52,000 |
| Full accounting books requirement |
2.5 million EUR |
10,711,500 |
10,646,500 |
−65,000 |
