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Polish Deal


Polish Deal


The Polish Deal is the government’s social and economic program. The recently published bill on the Polish Deal includes a number of changes greatly affecting not only businesses but also general public.

The bill overhauls many industries. Most changes concern the Polish tax system. New proposals and potential solutions are regularly published and publicly debated.

In this section we discuss and explain the upcoming changes which are the most important for enterprises.


Tax on shifted profits – key information »

The Polish Deal legislation package introduced tax on shifted profits in January 2022. The first tax returns had to be filed and the tax paid for 2022. The law changed on 1 January 2023.


Polish Deal 3.0, i.e. the Act of  7 October 2022 amending the Corporate Income Tax Act and Certain Other Acts, introduces many changes to CIT.


Polish Deal 3.0: Transfer prices and other changes in CIT »

On 21 October 2022, the Polish President signed the bill amending the Corporate Income Tax Act (the CIT Act) and some other acts.


Polish Deal: no more documentation obligation for indirect transactions with tax havens »

The bill amending the CIT Act, which is to continue work on the next version of the Polish Deal, is now in the lower chamber of the Polish parliament (Sejm). Contrary to earlier communications, the Ministry of Finance has decided to listen to taxpayers and repeal provisions on documenting indirect transactions with tax havens.


The Polish Deal: Changes to Estonian CIT »

A bill amending the Corporate Income Tax Act and certain other acts was published on 28 June 2022. This is another revision of the Polish Deal, following the amendment that came into force in July.


Mandatory health insurance contribution – legislative changes »

The Act amending the PIT Act and certain other acts, which is at the last stage of the legislative process, is going to amend the Public Healthcare Act.


The Polish Deal: Single parents may again account for income tax jointly with their child »

Starting from 1 July 2022 single parents will again be able to account for income tax jointly with their child.


Monument relief: purchases of monuments eligible for tax relief until end of year only »

Revised Polish Deal has become a fact. The president signed the amended act into law on 13 June 2022 and changes will become effective from July 2022.


Polish Deal: Limited tax-deductibility of health insurance contributions »

The right to reduce income tax by the amount equal to 7.75% of the health insurance contribution assessment base was repealed on 1 January 2022.


Polish Deal – get ready for the upcoming changes »

The amended Polish Deal will become law on 1 July 2022. This is yet another amendment to the laws that came into force at the beginning of the year.


Polish Deal: tax amnesty removed from the statute »

The amended Polish Deal cancels tax amnesty, i.e. a temporary flat rate income tax. The law effective from 1 January 2022 provides for a temporary flat rate tax on income earned in the past but not disclosed, in whole or in part, for PIT or CIT purposes in Poland. 


Polish Deal: Sejm Adopted Amended Legislation »

The lower chamber of Polish parliament (Sejm) adopted a statute amending the Personal Income Tax Act and certain other acts on 12 May 2022.


JPK_PIT and JPK_CIT – deferred »

The Polish Deal effective as of 1 January 2022 requires that PIT and CIT taxpayers keep digital tax records and submit them to tax authorities.


Polish Deal: new payroll payment rules from 1 January 2022 »

The tax legislative package of the Polish Deal will become effective on 1 January 2022. The rules of payroll calculation will change.


The Polish Deal: changes in cashless transactions »

The Polish Deal legislative package introduces, among others, an obligation to accept cashless payments and to integrate online cash registers with payment terminals.


Polish Deal – innovation reliefs »

The Polish Deal includes a range of incentives for businesses that carry out innovative activities.


Polish Deal – changes to withholding tax (WHT) »

The draft Polish Deal, which has been recently submitted to the lower chamber of Polish parliament (Sejm), modifies the withholding tax regulations.


Polish Deal – draft tax laws after consultations »

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


Polish Deal – changes regarding zones »

The Draft Polish Deal changes requirements for tax exemption in the Polish Investment Zone (PIZ) and Special Economic Zones (SEZs).


Polish Deal – changes to the VAT Act »

A bill amending the Personal Income Tax Act, the Corporate Income Tax and certain other laws as well as details of the planned changes in tax laws were presented on 26 July 2021.


The Polish Deal – tax aspects of using company cars »

Draft Polish Deal legislation includes a number of changes concerning the tax aspects of using cars in business.


Polish Deal – changes for those who move their tax residence to Poland »

Changes planned under the Polish Deal provide for a new form of flat rate tax on income earned abroad for persons who move their tax residence to Poland.


Polish Deal – changes in flat-rate personal income tax »

The Polish Deal is going to bring us big changes in the flat-rate personal income tax.


Polish Deal: Estonian CIT - simplifications and changes »

As part of the numerous changes introduced under the Polish Deal, provisions are expected that relax the rules for applying flat tax on income of companies – Estonian CIT.


Polish Deal: real properties – changes in CIT »

The bill amending the CIT Act, which is one of the key elements of the Polish Deal, includes a number of modifications which greatly affect real estate sector.


Polish Deal – further potential changes in transfer pricing and taxation of associated enterprises »

We would like to draw your attention to the upcoming legislative changes promoted under the name of Polish New Deal.


Polish Deal – changes in keeping records and books of account »

The Polish Deal introduces new requirements for enterprises with respect to keeping records and books of account.


Polish Deal – a revolution in rental housing »

The bill on the so-called Polish Deal introduces significant modifications to taxation of income from lease, rental and other similar contracts.


Polish Deal – proposed legislative changes concerning illegal employment

The so-called Polish Deal includes many important changes. One of them is a new provision designed to eliminate illegal employment.


Polish Deal – proposed changes in tax brackets and personal tax exemption amount »

One of the modifications announced in the Polish Deal is about the calculation of the new tax bracket and a new personal exemption amount which is deductible from income tax.


Polish Deal – revolutionary changes to health insurance contributions »

We would like to draw your attention to the upcoming legislative changes promoted under the name of Polish New Deal.


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Monika Spotowska

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

Associate Partner

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