Poland has implemented a new 30% tax rate on banks, expected to significantly increase state budget revenues, with gradual reductions planned for future years.
In Poland, a recent legislative change has introduced a 30% corporate income tax (CIT) for banks, significantly increasing the tax rate from the previous 19%. This new tax regime took effect on January 1, 2026, following the president's signature at the end of November last year. The government's projection indicates that this measure will boost the national budget by nearly 7 billion PLN this year alone. The law also outlines a gradual decrease of the tax rate in the subsequent years, providing some relief for banks, with the rate expected to fall to 26% in 2027 and 23% in 2028 for larger banks, while cooperative banks will see slightly lower rates during this time.
