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Polish Deal – draft tax laws after consultations


by Monika Spotowska

10 September 2021


The Ministry of Finance presented new proposals for the tax part of the Polish Deal on 8 September 2021.


Compared to the original draft, the amount and rules of accounting for the health insurance contribution, the rules of accounting for tax reliefs, the structure of the homecoming relief and Estonian CIT rates will be changed in the first place. A new tax on large corporations will be introduced.


New regulations on health insurance contribution:

  1. for those who pay income tax according to general rules, it will remain at the previously proposed level of 9%;
  2. for those who pay flat-rate tax, the contribution will decrease from the proposed 9% to 4.9%;
  3. for those who use a tax card, the contribution will be 9% of the minimum wage (vs. the previously proposed 9% of the average wage);
  4. if the flat tax is paid, the contribution base will depend on the average wage:
  • for annual income of up to 60,000 zloty, the base will be 60% of the average wage;
  • for annual income ranging from 60,000 zloty to 300,000 zloty, the base will be 100% of the average wage;
  • for annual income above 300,000 zloty, the base will be 180% of the average wage.


Tax on large corporations

According to the Ministry of Finance, the regulation will apply to companies whose income-to-revenue ratio is less than 1%. This will only apply to operating income and revenues.


The tax will amount to 0.4% of revenues plus 10% of so-called excess passive payments.


Contact Person Picture

Monika Spotowska

Attorney at law (Poland), Tax adviser (Poland)

Associate Partner

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